Appendix A: Restated Financial Statements - continued Agency’ ‘Example Statement of Changes in Equity - Continued For the Year Ended 30 June 2017 Asset Accumulated Revaluation Other Total Funds Surplus Reserves Equity Actual Actual Actual Actual Note 2017 2017 2017 2017 Reference No. $’000 $’000 $’000 $’000 Balance at the Beginning of the Reporting Period 3,470,065 32,006 108,510 Net Effect of Change in Accounting Policy AASB 101.106 (b) - - - - Net Effect of a Correction of an Error AASB 101.106 (b) 367 153 - 520 Restated Balance at the Beginning of the Reporting Period 3,470,432 32,159 108,510 Comprehensive Income Operating Surplus/(Deficit) AASB 2,227 - - 2,227 101.106(d)(i) Increase/(Decrease) in Asset Revaluation AASB 101.106(d)(ii) Surpluses 36 - 184,058 - 184,058 Other Comprehensive Income - - - - Total Comprehensive Income AASB 101.106 (a) 2,227 184,058 - 186,285 Transfers to/(from) reserves (15,745) - 15,745 - Transactions Involving Owners Affecting Accumulated Funds AASB 101.106 Capital Injections 7,500 - - 7,500 (d)(iii) AASB 101.106 Capital (Distributions) (17,453) - - (17,453) (d)(iii) AASB 101.106 Net Assets transferred in as part of an (d)(iii) Administrative Restructure 38 43,894 - - 43,894 AASB 101.106 Net Assets transferred out as part of an (d)(iii) Administrative Restructure 38 - - - - AASB 101.107 Dividend Approved AASB 101.106 (230) - - (230) (d)(iii) Total Transactions Involving Owners Affecting Accumulated Funds 33,711 - - 33,711 Balance at the End of the Reporting Period 3,490,625 216,217 124,255 The above Statement of Changes in Equity should be read in conjunction with the accompanying notes.
Appendix A: Restated Financial Statements - continued ‘Example Agency’ Statement of Changes in Equity - Continued For the Year Ended 30 June 2017 Accumulated Funds Asset Revaluation Surplus Other Reserves Total Equity Reference Note No. Actual 2017 $’000 Actual 2017 $’000 Actual 2017 $’000 Actual 2017 $’000 Balance at the Beginning of the Reporting Period 3,470,065 32,006 108,510 AASB 101.106 (b) Net Effect of Change in Accounting Policy - - - - AASB 101.106 (b) Net Effect of a Correction of an Error 367 153 - 520 Restated Balance at the Beginning of the Reporting Period 3,470,432 32,159 108,510 Comprehensive Income AASB 101.106(d)(i) Operating Surplus/(Deficit) 2,227 - - 2,227 AASB 101.106(d)(ii) Increase/(Decrease) in Asset Revaluation Surpluses 36 - 184,058 - 184,058 Other Comprehensive Income - - - - AASB 101.106 (a) Total Comprehensive Income 2,227 184,058 - 186,285 Transfers to/(from) reserves (15,745) - 15,745 - Transactions Involving Owners Affecting Accumulated Funds AASB 101.106 (d)(iii) Capital Injections 7,500 - - 7,500 AASB 101.106 (d)(iii) Capital (Distributions) (17,453) - - (17,453) AASB 101.106 (d)(iii) Net Assets transferred in as part of an Administrative Restructure 38 43,894 - - 43,894 AASB 101.106 (d)(iii) Net Assets transferred out as part of an Administrative Restructure 38 - - - - AASB 101.107 AASB 101.106 (d)(iii) Dividend Approved (230) - - (230) Total Transactions Involving Owners Affecting Accumulated Funds 33,711 - - 33,711 Balance at the End of the Reporting Period 3,490,625 216,217 124,255 The above Statement of Changes in Equity should be read in conjunction with the accompanying notes.
2017-18-MFS-Restatements-of-Comparatives-Prior-Yr-Changes.docx