Annual Reports 2004-2005
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Appendix K

Department of Veterans’ Affairs Financial Statements 2004-2005


Certification of the Financial Statements
Statement of Financial Performance
Statement of Financial Position
Statement of Cash Flows
Schedule of Commitments
Schedule of Contingencies
Schedules of Administered Items
Notes to the Financial Statements




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1 Summary of Significant Accounting Policies
2 Adoption of Australian Equivalents to International Financial Reporting Standards from 2005-2006
3 Departmental Notes
4 Revenues From Governments
5 Goods and Services
6 Employee Expenses
7 Suppliers Expenses
8 Depreciation and Amortisation
9 Net Losses from Sale of Assets
10 Insurance Activities
11 Cash
12 Receivables
13 Reinsurance and Other Recoveries Receivable
14 Investments
15 Other Financial Assets
16 Infrastructure, Plant and Equipment
17 Intangibles
18 Other Non-Financial Assets
19 Employee Provisions
20 Supplier Payables
21 Claims
22 Analysis of Equity
23 Cash Flow Reconciliation
24 Contingent Liabilities and Assets
25 Remuneration of Auditors
26 Executive Remuneration
27 Average Staffing Levels
28 Financial Instruments
29 Revenues Administered on Behalf of Government
30 Expenses Administered on Behalf of Government
31 Assets Administered on Behalf of Government
32 Liabilities Administered on Behalf of Government
33 Administered Reconciliation Table
34 Administered Investments
35 Administered Financial Instruments
36 Appropriations
37 Contribution accounts
38 Specific Payment Disclosures
39 Reporting of Outcomes


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