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Appendix Two — Financial statements 2013–14

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The Financial statements in Appendix 1 and Appendix 2 are provided to the OAIC in PDF format and are not able to be converted to accessible HTML for publication. If you require these in an alternate format please send your request to

Financial statements — contents

Independent Auditor's Report

Statement by the Chief Executive and Chief Finance Officer

Statement of Comprehensive Income

Statement of Financial Position

Statement of Changes in Equity

Cash Flow Statement

Schedule of Commitments

Schedule of Contingencies

Notes to and forming part of the financial statements

Note 1: Summary of Significant Accounting Policies

Note 2: Events After the Reporting Period

Note 3: Expenses

Note 4: Own-source Income

Note 5: Fair Value Measurements

Note 6: Financial Assets

Note 7: Non-Financial Assets

Note 8: Payables

Note 9: Non-interest Bearing Liabilities

Note 10: Provisions

Note 11: Cash Flow Reconciliation

Note 12: Contingent Assets and Liabilities

Note 13: Senior Executive Remuneration

Note 14: Remuneration of Auditors

Note 15: Financial Instruments

Note 16: Financial Assets Reconciliation

Note 17: Appropriations

Note 18: Compensation and Debt Relief

Note 19: Reporting of Outcomes

Note 20: Net Cash Appropriation Arrangements