Appendix A: Restated Statements- continued Financial Agency’ ‘Example For the Year Ended 30 June 2018 Asset Revaluation Accumulated Surplus Reserves Total Equity Original Actual Actual Actual Actual Budget Note 2018 2018 2018 2018 2018 Reference No. $’000 $’000 $’000 $’000 $’000 Balance at the Beginning of the Reporting Period 3,490,625 216,217 124,255 3,831,097 3,794,482 Comprehensive Income Operating Surplus/(Deficit) AASB 101.106(d)(i) (17,590) - - (17,590) (13,076) Increase/(Decrease) in Asset Revaluation AASB 101.106(d)(ii) Surpluses 36 - 29,896 - 29,896 18,847 Other Comprehensive Income - - - - - AASB 101.106 (a) Total Comprehensive (Deficit)/ Income (17,590) 29,896 - 12,306 5,771 Transfers to/(from) reserves (15,230) - 15,230 - - Transactions Involving Owners Affecting Accumulated Funds AASB 101.106 (d)(iii) Capital Injections 13,500 - - 13,500 15,952 AASB 101.106 (d)(iii) Capital (Distributions) (5,500) - - (5,500) (5,000) AASB 101.106 (d)(iii) Net Assets transferred in as part of an Administrative Restructure 38 19,195 - - 19,195 20,050 Net Assets transferred out as part of an AASB 101.106 (d)(iii) Administrative Restructure 38 - - - - - AASB 101.107 Dividend Approved (230) - - (230) - AASB 101.106 (d)(iii) Total Transactions Involving Owners Affecting Accumulated Funds 26,965 - - 26,965 31,002 Balance at the End of the Reporting Period 3,484,770 246,113 139,485 3,870,368 3,831,255 The above Statement of Changes in Equity should be read in conjunction with the accompanying notes.
Appendix A: Restated Financial Statements- continued ‘Example Agency’ For the Year Ended 30 June 2018 Accumulated Asset Revaluation Surplus Reserves Total Equity Original Reference Note No. Actual 2018 $’000 Actual 2018 $’000 Actual 2018 $’000 Actual 2018 $’000 Budget 2018 $’000 Balance at the Beginning of the Reporting Period 3,490,625 216,217 124,255 3,831,097 3,794,482 Comprehensive Income AASB 101.106(d)(i) Operating Surplus/(Deficit) (17,590) - - (17,590) (13,076) AASB 101.106(d)(ii) Increase/(Decrease) in Asset Revaluation Surpluses 36 - 29,896 - 29,896 18,847 Other Comprehensive Income - - - - - AASB 101.106 (a) Total Comprehensive (Deficit)/ Income (17,590) 29,896 - 12,306 5,771 Transfers to/(from) reserves (15,230) - 15,230 - - Transactions Involving Owners Affecting Accumulated Funds AASB 101.106 (d)(iii) Capital Injections 13,500 - - 13,500 15,952 AASB 101.106 (d)(iii) Capital (Distributions) (5,500) - - (5,500) (5,000) AASB 101.106 (d)(iii) Net Assets transferred in as part of an Administrative Restructure 38 19,195 - - 19,195 20,050 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 26,965 - - 26,965 31,002 Balance at the End of the Reporting Period 3,484,770 246,113 139,485 3,870,368 3,831,255 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