Table 3.2.1: Comprehensive income statement (showing net cost of services) for the period ended 30 June (continued) From 2010-11, the Government introduced net cash appropriation arrangements where Bill 1 revenue appropriations for the depreciation/amortisation expenses of Non-corporate Commonwealth entities (and select Corporate Commonwealth entities) were replaced with a separate capital budget (the Departmental Capital Budget) provided through Bill 1 equity appropriations. For information regarding Departmental Capital Budgets, please refer to Table 3.2.5 Departmental Capital Budget Statement. Prepared on Australian Accounting Standards basis. Table 3.2.2: Budgeted departmental balance sheet (as at 30 June) * is the residual interest in assets after deduction of liabilities. ‘Equity’ Net cash from (used by) operating activities. Net increase (decrease) in cash held. Prepared on Australian Accounting Standards basis. Table 3.2.3: Departmental statement of changes in equity summary of — movement (Budget year 2015-16) Prepared on Australian Accounting Standards basis. Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June) Prepared on Australian Accounting Standards basis. 3.2.5: Departmental capital budget statement (for the period ended 30 June) Includes both current Bill 2 and prior Act 2/4/6 appropriations and special capital appropriations. Does not include annual finance lease costs. Includes purchases from current and previous years’ Departmental Capital Budgets. Prepared on Australian Accounting Standards basis.
Table 3.2.1: Comprehensive income statement (showing net cost of services) for the period ended 30 June (continued) From 2010-11, the Government introduced net cash appropriation arrangements where Bill 1 revenue appropriations for the depreciation/amortisation expenses of Non-corporate Commonwealth entities (and select Corporate Commonwealth entities) were replaced with a separate capital budget (the Departmental Capital Budget) provided through Bill 1 equity appropriations. For information regarding Departmental Capital Budgets, please refer to Table 3.2.5 Departmental Capital Budget Statement. Prepared on Australian Accounting Standards basis. Table 3.2.2: Budgeted departmental balance sheet (as at 30 June) * ‘Equity’ is the residual interest in assets after deduction of liabilities. Net cash from (used by) operating activities. Net increase (decrease) in cash held. Prepared on Australian Accounting Standards basis. Table 3.2.3: Departmental statement of changes in equity — summary of movement (Budget year 2015-16) Prepared on Australian Accounting Standards basis. Table 3.2.4: Budgeted departmental statement of cash flows (for the period ended 30 June) Prepared on Australian Accounting Standards basis. 3.2.5: Departmental capital budget statement (for the period ended 30 June) Includes both current Bill 2 and prior Act 2/4/6 appropriations and special capital appropriations. Does not include annual finance lease costs. Includes purchases from current and previous years’ Departmental Capital Budgets. Prepared on Australian Accounting Standards basis.
2015-16-pbs.docx