LEGAL SERVICES COMMISSIONER ANNUAL REPORT 2012

contentsAccountable Officer’s and Chief Finance andAccounting Officer’s Declaration 45Comprehensive operating statement 46Balance sheet 47Statement of changes in equity 48Statement of cash flows 49Notes to the financial statements1 Summary of significant accounting policies 502 Income from transactions 643 Expenses from transactions 644 Cash and deposits 665 Receivables 666 Current assets – Other current assets 677 Plant and equipment 678 Intangible assets 689 Payables 6910 Borrowings 6911 Provisions 7012 Superannuation 7113 Leases 7214 Contingent assets and contingent liabilities 7215 Financial instruments 7216 Accumulated surplus 7617 Ex-gratia payments 7618 Responsible persons 7619 Remuneration of executives 7720 Related party transactions 7721 Remuneration of auditors 7722 Subsequent events 7723 Glossary of terms and style conventions 78independent auditor’s report 8044 Legal Services COMMISSIONER Annual Report 2012