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Annual Report 2010-2011 (PDF - 2.47 mb) - Royal Botanic Gardens ...

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Contents<br />

FINANCIAL<br />

STATEMENTS<br />

126 Auditor-General’s <strong>Report</strong><br />

128 Accountable officer’s, chief finance<br />

officer’s and Board’s declaration<br />

129 Comprehensive operating statement<br />

130 Balance sheet<br />

131 Statement of changes in equity<br />

132 Cash flow statement<br />

133 Notes to the financial statements<br />

133 Note 1 Summary of accounting policies<br />

147 Note 2 Income from transactions<br />

147 Note 3 Expenses from transactions<br />

148 Note 4 Other economic flows included<br />

in net result<br />

149 Note 5 Receivables<br />

149 Note 6 Investments<br />

149 Note 7 Inventories<br />

150 Note 8 Non-financial physical assets<br />

classified as held for sale and directly<br />

associated liabilities<br />

150 Note 9 Property, plant and equipment<br />

152 Note 10 Payables<br />

153 Note 11 Borrowings<br />

153 Note 12 Provisions<br />

154 Note 13 Superannuation<br />

155 Note 14 Leases<br />

156 Note 15 Commitments for expenditure<br />

156 Note 16 Contingent assets and<br />

contingent liabilities<br />

157 Note 17 Financial instruments<br />

164 Note 18 Cash flow information<br />

164 Note 19 Reserves<br />

165 Note 20 Responsible persons<br />

166 Note 21 Remuneration of executives<br />

167 Note 22 Remuneration of auditors<br />

167 Note 23 Glossary of terms and<br />

style conventions<br />

<strong>Royal</strong> <strong>Botanic</strong> <strong>Gardens</strong> Board Victoria <strong>Annual</strong> <strong>Report</strong> <strong>2010</strong>–11 page 125

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