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Note 25: Net cash appropriation arrangements

  2012 $’000 2011 $’000
1. From 2010-11, the Government introduced net cash appropriation arrangements, where revenue appropriations for depreciation / amortisation expenses ceased. Entities now receive a separate capital budget provided through equity appropriations. Capital budgets are to be appropriated in the period when cash payment for capital expenditure is required.
Total comprehensive income (loss) less depreciation/amortisation expenses previously funded through revenue appropriations 1 (194) 3,001
Plus: depreciation / amortisation expenses previously funded through revenue appropriation (777) (825)
Total comprehensive income (loss) - as per the statement of comprehensive income (971) 2,176