ACER Annual Report 2008-2009

Australian Council for Educational Research Ltd and Controlled Entities ABN 19 004 398 145
Statement of changes in equity (for the year ended 30 June 2009)
2009 Parent
Accumulated
surpluses
$
Asset
revaluation
reserve
$
Foundation for
Educational
Research Fund
$
Foreign
currency
translation
reserve
$
Hedge
Reserve
$
Balance as at beginning of year 20,018,838 5,324,840 548,280 - 428,538 26,320,496
Net surplus (deficit) attributable
to members of the parent entity
Transfers to and from reserves
3,487,037 - - - - 3,487,037
- Asset revaluation reserve - (1,654,502) - - - (1,654,502)
- Foundation for Educational
Research Fund
(250,000) - 250,000 - - -
- Hedge Reserve - - - - (380,832) (380,832)
Balance at 30 June 2009 23,255,875 3,670,338 798,280 - 47,706 27,772,199
2008 Parent
Accumulated
surpluses
$
Asset
revaluation
reserve
$
Foundation for
Educational
Research Fund
$
Foreign
currency
translation
reserve
$
Hedge
Reserve
$
Balance as at beginning of year 15,042,924 5,324,840 298,280 - 1,238,157 21,904,201
Net surplus (deficit) attributable
to members of the parent entity
Transfers to and from reserves
5,225,914 - - - - 5,225,914
- Foundation for Educational
Research Fund
(250,000) - 250,000 - - -
- Hedge Reserve - - - - (809,619) (809,619)
Balance at 30 June 2008 20,018,838 5,324,840 548,280 - 428,538 26,320,496
The accompanying notes form part of the financial statements.
Total
$
Total
$
23