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Appendix Two — Financial statements 2014–15

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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 website@oaic.gov.au.

Financial statements — contents

  • Independent Auditor's Report
  • Statement by the Accountable Authority and Chief Finance Officer
  • Statement of Comprehensive Income
  • Statement of Financial Position
  • Statement of Changes in Equity
  • Cash Flow Statement
  • Schedule of Commitments

Notes to and forming part of the financial statements

  • Note 1: Summary of Significant Accounting Policies
  • Note 2: Events After Reporting Period
  • Note 3: Net Cash Appropriation Arrangements
  • Note 4: Expenses
  • Note 5: Own-source Income
  • Note 6: Fair Value Measurements
  • Note 7: Financial Assets
  • Note 8: Non-Financial Assets
  • Note 9: Payables
  • Note 10: Non-interest Bearing Liabilities
  • Note 11: Provisions
  • Note 12: Cash Flow Reconciliation
  • Note 13: Contingent Assets and Liabilities
  • Note 14: Senior Management Personnel Remuneration
  • Note 15: Financial Instruments
  • Note 16: Financial Assets Reconciliation
  • Note 17: Appropriations
  • Note 18: Reporting of Outcomes
  • Note 19: Budgetary Reports and Explanations of Major Variances

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