Financial statements Income statement Balance sheet Statement of cash flows Statement of changes in equity Notes to and forming part of the financial report




НазваниеFinancial statements Income statement Balance sheet Statement of cash flows Statement of changes in equity Notes to and forming part of the financial report
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City of Melbourne
Our Financials 2005-06




Contents




Understanding our financials

Standard statements


Basis of preparation

Standard statement of income

Standard statement of balance sheet

Standard statement of cash flows

Standard statement of council works

Financial statements


Income statement

Balance sheet

Statement of cash flows

Statement of changes in equity

Notes to and forming part of the financial report


Note 1. Significant accounting policies

Note 2. Operating result attributable to functions/activities

Revenues from ordinary activities:

Note 3. Revenues from ordinary activities

Expenses from ordinary activities:

Note 4. Expenses from ordinary activities

Assets:

Note 5. Trade and other receivables

Note 6. Inventories

Note 7. Other financial assets

Note 8. Other current assets

Note 9. Property, plant, equipment and infrastructure

Note 10. Intangible assets

Note 11. Investment property

Liabilities:

Note 12. Trade and other payables

Note 13. Employee benefits

Note 14. Provisions

Equity:

Note 15. Reserves

Other disclosures:

Note 16. Gain/(loss) on sale of fixed assets

Note 17. Investments accounted for using the equity method

Note 18. Cash flow information

Note 19. Commitments

Note 20. Contingent liabilities and contingent assets

Note 20(a). Events subsequent to balance date

Note 21. Superannuation

Note 22. Related party transactions

Note 23. Financial Instruments

Note 24. Financial ratios

Statement by Councillors, Chief Executive Officer and Principal Accounting Officer

Auditor-General’s Report on the Financial Report


City of Melbourne
Our Financials



Prepared in accordance with the Local Government Act (1989), Local Government Regulations (2001), and applicable Australian Accounting Standards.


Understanding Our Financials



For the year ended 30 June 2006


What do financial statements show?



Our financial statements provide an insight into the City of Melbourne’s financial health. Our financial statements show:

  • how the City of Melbourne and its subsidiaries performed during the year;

  • the value of assets held by the City of Melbourne; and

  • the ability of the City of Melbourne to pay its debts.



How are the financial statements audited?



These financial statements are prepared in accordance with the Local Government Act (1989) and the Australian Accounting Standards. They are audited by the Victorian Auditor-General, approved in principle by the City of Melbourne’s Audit Committee and by Melbourne City Council. These auditing measures ensure the information provided is correct.


The City of Melbourne has received a clear audit of its financial statements for 2005-06.


What’s in the financial statements?



The financial statements consist of four financial reports, explanatory notes supporting the reports and endorsement from the Melbourne City Council and the Victorian Auditor-General. The four financial reports are:

  • Income statement;

  • Balance sheet;

  • Statement of cash flows; and

  • Statement of changes in equity.


The explanatory notes detail the City of Melbourne’s accounting policies and the make-up of values contained in the statements.


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