2004-05 Annual Report - Australia Post

60 Understanding our statements
62 Financial statements audit report
64 Statements by directors
65 Statement of financial performance
66 Statement of financial position
67 Statement of cash flows
68 Schedule of commitments
68 Schedule of contingencies
69 Notes to and forming part of the
financial statements
69 1 Summary of significant accounting policies
73 2 Revenues from ordinary activities
74 3 Expenses from ordinary activities
(excluding borrowing costs expense)
75 4 Borrowing costs expense
5 Income tax
76 6 Current assets – receivables
7 Current assets – inventories (held for sale)
8 Current assets – tax
9 Current assets – other
77 10 Non-current assets – receivables
11 Non-current assets – investments
(non-traded)
78 12 Non-current assets – property, plant
and equipment
13 Non-current assets – intangibles
14 Non-current assets – tax
79 15 Non-current assets – other
16 Current liabilities – provisions
17 Current liabilities – payables
18 Current liabilities – tax
19 Non-current liabilities – interest bearing
80 20 Non-current liabilities – provisions
21 Non-current liabilities – payables
22 Non-current liabilities – tax
23 Analysis of equity
24 Auditors’ remuneration
81 25 Directors’ remuneration and
retirement benefits
82 26 Executives’ remuneration
84 27 Dividends paid
28 Related parties
85 29 Superannuation
86 30 Investments accounted for under
the equity method
89 31 Analysis of property, plant & equipment
and intangibles (consolidated)
90 31 Analysis of property, plant & equipment
and intangibles (corporation)
91 32 Provisions – movement schedule
33 Financial instruments
96 34 Segment information
98 35 Leases
36 Notes to the statement of cash flows
101 37 Events after balance date
38 Adoption of Australian equivalents to
international financial reporting standards
103 39 Contingent liabilities – finance lease
104 Community service obligations
Performance standards
Organisational arrangements
CSO costs
105 Performance standards audit report
107 KPMG report on domestic letter
service performance
108 ACNielsen survey certification
109 Reserved / non-reserved services
110 Statutory reporting requirements index
112 Statutory reporting requirements
116 Australia Post – the statistics
1 Five-year statistical summary
2 Basic postage rate and the
Consumer Price Index
117 3 Australia Post outlets
4 Australia Post outlets by state and
geographic classification
118 5 Mail delivery network
6 Letter senders’ access to postal network
119 7 Letter recipients’ access to postal network
8 Frequency of service to delivery points
120 9 Overall letter service performance
10 Summary of Australia Post property portfolio
121 11 Total articles through Australia Post’s network
12 Persons engaged in providing postal services
122 Index
CONTENTS
FOR THE YEAR ENDED 30 JUNE 2005
Australia Post Annual Report 2004/05 Financial and Statutory Reports
Contents
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