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Contents
Worksheet Notes for Organisation
• How to Use This Template Read this before you start
• Guidelines for Classifying Financial Data These notes are also provided for some items within the template.
• (A) YOUR REPORT INFORMATION Enter your organisation's name and list of projects here
• (B) INCOME Provide income data
• (B1) PROJECTED INCOME This is an optional tool and may only be relevant to performing arts
organisations and some festivals
• (C1) SALARIES Provide salaries and wages data (totals will then automatically fill to (C2)
• (C2) EXPENDITURE Provide expenditure data
• (D) BALANCE SHEET Make sure the Net Asset and Total Funds rows are in balance
Using the Financial Reporting Template
(a joint project of State and Commonwealth arts funding agencies)
For first time users
We have tried to make this form easy to use by:
Organising financial items to reflect common practice after surveying the annual accounts of triennally
funded organisations.
We have automated some aspects so that you only need to enter most items once - any cell shaded in
yellow is an automated cell which you do not need to complete.
There are hints for most line items to make it easier to transfer information from your financial reports.
These hints are also provided in the Glossary of Terms.
The Balance Sheet order is Assets then Liabilities consistent with standard practice.
Previous users
Please ensure that if you have used this template in the past, that you download the 2008 version which is
the most current
Project, Program or Activity Budget Titles
Enter the titles for each of your project, program or activity budgets on the Report Information worksheet.
The information you enter will then appear on the budget worksheets.
These projects should correspond to the projects you outline in your costed business plan.
Project Box Office Calculation Sheet
We have provided this sheet to assist you with calculating your box office for each project.
Please note there is no automated fill to the (B) Income Sheet as this sheet may only be relevant to
performing arts organisations.
Tips and Hints
Save a clean copy of the spreadsheet first before entering your information.
Enter amounts in full. Do not express numbers in thousands. E.g enter 5519 not 6 or 5.5.
Little red triangles in the top right corner indicates that there is help for that item. If your spreadsheet
software does not allow pop-ups you can find the same information in the Guidelines for Classifying Financial
Data which comes with this template.
We do not require you to complete those sections or cells which are shaded. These cells contain formulas.
We have safe-guarded those worksheets which have formulas to minimise accidents. You can easily
override this in Excel by selecting Unprotect Sheet in Protection options under the Tools menu. There are no
You can also unprotect individual cells in Format Cells.
Tips for Macintosh users
This template was developed in Excel 2000 and should work on both Windows and Mac OS. If this version does
not work contact Organisations Program Staff on 9954 5000 for further assistance.
MAC OS 8.6 Users: Please note this operating system translates the template to read only. You will need to
“unprotect” each worksheet. You will find this option under the Tools / Protection menu.
Accounting Practices
Consolidated Reporting (where relevant)
You should provide consolidated reports which includes income and expenditure from controlled entities such as
Trust Funds, which are directly controlled by your Board or Committee of Management.
Administered (Auspiced) Grants - where you are the Auspicing Organisation as opposed to being auspiced
yourself
Only show auspiced grants in your income and expenditure if your organisation has full artistic control and
management of the project. We understand there is great diversity in the treatment of these grants, so please call
Organisations Program staff on 9954 5000 if you are unsure of what to do.
Capital Grants (where relevant)
We have provided space at the bottom of the Expenditure Worksheet for those organisations who amortise capital
grants for major capital expenditure such as building refurbishment.
Printing your financial report
You may have reformat each worksheet to print a complete copy of the report. Try hiding the columns you do not
use if you want to make the printed report clearer.
Sending your financial report to us
Please print two copies of this report to send with your application. If you are experiencing printing difficulties,
please contact Organisations Program Staff on 9954 5000.
Need help?
For budget questions: Contact Organisations Program Staff on 9954 5000.
For spreadsheet & accounting questions: Contact Organisations Program Staff on 9954 5000.
We also welcome your feedback: Feel free to comment on how we can improve this spreadsheet.
GUIDELINES FOR CLASSIFYING FINANCIAL DATA
Guidelines for Classifying Financial Data
These notes are also provided for some items within the template.
Accounting Practices
Administered (Auspiced) Grants - where you are the Auspicing Organisation as opposed to being auspiced yourself
Only show auspiced grants in your income and expenditure if your organisation has full artistic control and management of
the project. We understand there is great diversity in the treatment of these grants, so please call Organisations Program
staff on 9954 5000 if you are unsure of what to do.
Capital Grants (where relevant)
We have provided space at the bottom of the Expenditure Worksheet for those organisations which amortise capital grants
for major capital expenditure such as building refurbishment.
Income
Earned Income
Audience Sales
Box office and entry fees, contract fees, co-producer fees, exhibition fees, broadcast fees, recording fees
Fees and Services
Workshop/course fees, management fees and services, consultancies and services, education programs, assessment fees,
administration & auspicing fees, membership fees
Merchandising & Retail Sales
Publication sales, program and catalogue sales, advertising sales, commissions from sales, sale of recordings, beverage and
food sales
Resources Income
Venue hire, workshop and props hire, instruments hire, costume hire, royalties received, licensing income, equipment hire
and usage, public access phone income, freight service, photocopying and printing
Sponsorship and Fundraising
Corporate sponsorship, cash sponsorship, fundraising and donations, philanthropic donations.
- Non-cash (contra) sponsorship: only provide information if your organisation puts these items through your accounts or has
supporting documentation to validate the value of the sponsorship.
- Gifts and donations includes donations, gifts, bequests where the donor does not receive a material benefit in return. The
following payments may not be gifts: purchases of raffle or art union tickets; purchases of chocolates, pens, etc; cost of
attending fundraising dinners, even if the cost exceeds the value of the dinner; membership fees - though these may be
fundraising contributions.)
Fundraising includes income from public appeals where there is a material benefit to the donor.
Other Earned Income
Interest received, freight collected, sale of assets, late fees collected, sundry income
Reimbursements and recoveries: reimbursements received, income from settled claims
Grants and Subsidies Received
Australia Council
Grants received Key Organisation, grants received project, mentorships & devolved grants
Other Commonwealth Grants
Such as Playing Australia, Festivals Australia, ATSIC, DoCITA, DFAT, Regional Arts Fund
Arts Victoria
Annual Operations, Arts Victoria project grants
Other State Funding
such as other State Govt departments, and Govt sponsorship e.g. VicHealth, Dept Vic Communities (ie other sources than
Arts)
Cost of Sales
Refer to Publications, Recordings, Cost of Sales in Program, Production / Exhibition/ Touring Costs of Expenditure
section below
GUIDELINES FOR CLASSIFYING FINANCIAL DATA
Expenditure
Salaries Wages and Fees (people costs)
All wages and/or fees paid to permanent, casual and contracted personnel:
Permanent Staff: wages & salaries, employment expenses
Artists and Production Team Fees: artists, performers, writers, creative personnel, production / technical, wardrobe, bump
in/out labour, front of house, tutors (for youth organisations) and/or tuition fees.
Contractors and Consultants: consultants and contractors, speakers’ fees, curatorial and editorial fees, bookkeeping and
accounting
Creative Personnel/Consultants
Can be the musical director, composer, conductor, artistic director, associate director, director, choreographer, librettist,
designer, editor
Production/Technical
May include those who produce a performance, broadcast, publication or recording: including stage management, recording
engineers, producers and mechanists
On-Costs
Workers' compensation, superannuation, annual leave costs, long service leave costs, salary packaging expenses, payroll
tax, fringe benefits tax
Allowances
Travel allowance, living allowances & per diems, accommodation allowances, childcare allowances, housing allowance
Professional Development
Professional development, seminars & conferences attended
Other Staff Related Costs
Such as staff amenities, other employer expenses, recruitment costs including advertising and agency commissions
Program, Production (incl. Exhibition & Touring)
Venue Exhibition Space
Venue hire, beverages and catering, front of house costs, venue security, furniture & fixtures equipment hire, venue cleaning
costs, venue repairs and maintenance, rehearsal venue costs, other venue costs
Equipment, Lighting and Audio Visual Costs
Lighting equipment & hire, sound equipment & hire, lighting & sound from venue visual equipment and hire
Scenic, Staging and Materials
Sets, scenic materials, staging equipment & hire
Other Development & Creative Costs
Royalties paid, development costs
Travel, Freight, Bump In/Out Costs
Transportation costs, packing and crating costs, installation costs, demounting costs, bump in/out, consumables
Other Production / Exhibition Costs
Production/exhibition specific insurances, licences, fees and permits, production incidentals
Conferences and Workshops
Mentorship / Professional Development Programs
Industry and Community Advocacy
Meeting expenses, travel, accommodation, catering, staff expenses, other advocacy costs, could include association fees
and other memberships, affiliations
Community Projects & Programs
Publications / Recordings / Cost of Sales
Includes all costs for journals, magazines and other print media which are sold or distributed to the general public or by
subscription. Also includes CD recording costs and Cost of Sales for any items purchased for resale.
Evaluation and Research Costs
GUIDELINES FOR CLASSIFYING FINANCIAL DATA
Marketing/Promotion (incl Documentation)
Advertising (all media)
Including design and artwork, photography and visuals, agency booking fees
Promotional Materials
Programs, brochures, flyers, posters, displays and signage, program design and artwork, program photography and visuals,
programs printing, distribution / mail out costs
Website
Including design, website content, website maintenance, website hosting
Publications
Including newsletters, design and artwork, photography and visuals, film and scans, translations, printing, distribution/mail
Documentation Costs
Policy/project documentation, annual report, design and artwork, photography and visuals, translations, printing,
distribution/mail costs
Marketing and PR Costs
General marketing, publicist (if out-sourced), sponsorship servicing, ticket printing, comp tickets & discounts, audience
development & research, functions, hospitality
Fundraising Expenses
Other Promotions & Marketing Costs
Such as copyright, royalties & licenses (if not event specific). merchandising purchases, point of sale costs, third party
charges and fees (such as ticket agency, EFT and merchant fees)
Administration (incl Infrastructure Costs)
Office Rent and Running Costs
Includes rent and outgoings, office parking, cleaning and rubbish removal, office security, office relocation costs, rates and
taxes, office maintenance, gas, electricity, water
Office Consumables and Resources
Includes office supplies, printing and copying, computer consumables, journals & subscriptions, memberships and
affiliations, records and filing costs, software purchases and maintenance, equipment repairs & maintenance, minor
equipment purchases (under $500), equipment rental expense
Communications
Postage, courier, freight paid, telephone, mobile phone costs, isp (internet) costs
Travel
Includes local travel, vehicle hire which is not a direct production or project cost
Insurance
Can include general insurance, public and product liability, directors liability insurance. Does not include workers
Legal, Finance and Governance Costs
- Governance: board operations and support, board and company planning, membership support costs, AGM and general
- Accounting & Audit Fees: accountancy and financial services, auditor's remuneration
- Company & Legal Fees: legal fees, company fees and returns, business name registrations
- Financial Fees and Charges: bank charges, bank interest charges, leasing interest charges, stamp duty, late fees paid and
penalties
- Financial Expenses: disposal of assets (loss), discounts given, discounts taken, bad and doubtful debts, rounding off &
adjustments
Depreciation
Can include depreciation of plant & equipment, amortisation expenses
Sundries
Minor and incidental one-off expenses which cannot classified elsewhere
Operating Surplus/Deficit
Your organisation’s operating result for the year before accounting for any extraordinary items and/or transfers to or from
Abnormals and Allocations
Commonly (large) capital grants (for buildings, refurbishments etc ) and related amortisations against such capital. Use this if
your organisation shows these items in its annual accounts.
GUIDELINES FOR CLASSIFYING FINANCIAL DATA
Balance Sheet
Use your 31 December 2006 Balance Sheet to complete the 2006 Actuals column. The 2007 and 2008 columns will be
based on estimates.
Current Assets
Cash
Includes cheque and bank account(s), term deposits and cash investments, electronic payment clearing, undeposited funds,
petty cash, cash floats
Receivables
Accounts receivable, less provision for doubtful debts, deposits with suppliers, security bonds paid, agency sales held in
trust, accrued income, other debtors
Inventory
Items held for resale expected to be consumed in the next financial year. Includes fundraising stock, trading stock,
publications for sale and client support inventory. May include work in progress being produced, such as materials and
supplies awaiting use in the production process, In the case of a service provider, inventories include the costs of the
service, for which the entity has not yet recognised the related revenue.
Other
Other current assets not specifically included in previous rows. May include some prepayments, deposits and bonds.
Non-Current Assets
Long Term Investments
Long term financial investments such as equities, debentures, fixed interest securities.
Property, Plant & Equipment
Buildings: buildings at cost; Buildings Accumulated Leasehold Improvements: leasehold improvements at cost, leasehold
improvements amortisation, motor vehicles: motor vehicles at cost, motor vehicles, accumulated depreciation; Furniture &
Fixtures: furniture & fixtures at cost, furniture & fixtures accumulated depreciation; Office Equipment: office equipment at
cost, office equipment accumulated depreciation
Intangibles and Preliminary Expenses
Can include good will, amortised set-up costs and long-term security deposits/bonds.
Current Liabilities
These are amounts owed, or estimated obligations your organisation will have to meet within normal operations over the next
12 months.
Payables Trade creditors, accrued expenses, other creditors
Interest Bearing Liabilities Includes short term overdrafts, loans, credit cards and short term lease liabilities.
Income Received in Advance
Deferred income: such as earned income received in advance, membership fees in advance, subscriptions in advance,
sponsorship received in advance, box office income in advance
Subsidies Received in Advance/Unexpended Grants
Record these items separately from non-grant income received in advance. These are normally grant payments received
prior to the period to which they specifically relate or grants received which are unspent. Do not include auspiced grants
which go with the following item.
Deposits and Funds Held in Trust DGR (ROCO) trust funds, auspiced grants and income, unexpended auspiced grants,
deposits collected
Tax and Other Withholdings:
This section is for various tax liability items and other legal obligations. Includes - GST liabilities: GST collected, GST paid;
Payroll Liabilities: PAYG withholdings payable, payroll deductions payable, superannuation payable; Other Tax Withholdings:
voluntary withholdings payable, ABN withholdings payable,
Provisions
Provisions for most organisations these are employee entitlements which are likely to be paid within twelve months. Includes
provision for annual leave, provision for long service leave, provision for income tax.
Other Current Liabilities Anything else not already covered in this section.
GUIDELINES FOR CLASSIFYING FINANCIAL DATA
Non Current Liabilities
These are amounts that your organisation owes to outside creditors and which are of a relatively long term nature.
Borrowings Generally long term mortgage and lease liabilities, bank loans, directors’ loans
Provisions Includes provisions for future liabilities beyond 12 months, such as long service leave.
Other Long Term Liabilities Anything else not already covered in this section.
Accumulated Funds
Reserves or Designated Funds.
2006 - copy 2006 Actuals from your 31 December 2006 Balance Sheet
2007 – automatically calculated
2008 – automatically calculated
Retained Surplus (Deficit)
2006 - copy 2006 Actuals from your 31 December 2006 Balance Sheet
2007 - insert estimated Profit or (Loss) for 2007
2008 – automatically calculated
NOTE: Total Funds must equal Net Assets
7cc86cb2-ebfd-4b8f-bcab-8a5a21aeeb31.xls (A) YOUR REPORT INFORMATION
State / Terr Funding Agency Arts Victoria
Australia Council Board (if relevant) (insert Australia Council Board)
Organisation <Enter your org name here>
The basis of this report is for the financial year
ending on:
31 December 2008
The financial information and budget is for: Entire organisation
Project, Activity or Budget descriptions for this financial template
Reference List of your projects OR program titles
This information will appear on each budget worksheet
Administration Administration
Project/Program 1 Enter project title on Report Information Tab
Project/Program 2 Enter project title on Report Information Tab
Project/Program 3 Enter project title on Report Information Tab
Project/Program 4 Enter project title on Report Information Tab
Project/Program 5 Enter project title on Report Information Tab
Project/Program 6 Enter project title on Report Information Tab
Project/Program 7 Enter project title on Report Information Tab
Project/Program 8 Enter project title on Report Information Tab
Project/Program 9 Enter project title on Report Information Tab
Project/Program 10 Enter project title on Report Information Tab
Project/Program 11 Enter project title on Report Information Tab
Project/Program 12 Enter project title on Report Information Tab
Project/Program 13 Enter project title on Report Information Tab
Project/Program 14 Enter project title on Report Information Tab
2/2/2012 3:02 PM (A) YOUR REPORT INFORMATION Page 9
7cc86cb2-ebfd-4b8f-bcab-8a5a21aeeb31.xls (B) INCOME
<Enter your org name here>: Income Budget
2008 2008 Project Budgets
Total Budget Enter project title Enter project title Enter project title Enter project title Enter project title Enter project title Enter project title Enter project title Enter project title Enter project title Enter project title Enter project title Enter project title Enter project title
Administration on Report on Report on Report on Report on Report on Report on Report on Report on Report on Report on Report on Report on Report on Report
Information Tab Information Tab Information Tab Information Tab Information Tab Information Tab Information Tab Information Tab Information Tab Information Tab Information Tab Information Tab Information Tab Information Tab
Earned Income
Audience Sales Box Office & Entry Fees -
Contract / co-producer fees -
Recording B/cast Fees -
Fees & Services Participants / Workshop Fees -
Admin and Management Fees -
Consultancies and Commissions -
Membership Fees -
Merchandising and Retail Publication/Program Sales -
Sales -
Beverage & Food sales -
Resources Income Venue Hire -
Instruments & Equipment Hire -
Licensing and Royalties -
Other Usage Income -
Sub-total - - - - - - - - - - - - - - - -
Private Support
Sponsorship -
Cash
Non-Cash (Contra) -
Philanthropic -
Donations & Fundraising -
Sub-total - - - - - - - - - - - - - - - -
Other earned income
Interest -
Reimbursements and Recoveries -
Other earned income -
Sub-Total - - - - - - - - - - - - - - - -
TOTAL NON-GRANT INCOME - - - - - - - - - - - - - - - -
Government Funding
Australia Council Program -
Triennial
Australia Council Project: Australia Council Project -
Other Australia Council -
Other Commonwealth Annual / Multi-Year -
Project - -
Arts Victoria Annual Operations -
Project Funding -
Other State Funding Annual / Multi-Year -
Other Project -
Local Government -
Overseas -
Other Government Funding -
TOTAL GRANT INCOME - - - - - - - - - - - - - - - -
TOTAL INCOME - - - - - - - - - - - - - - - -
2/2/2012 3:02 PM (B) INCOME Page 10
Projected Box Office Income for <Enter your org name here>
This worksheet is provided as an additional tool and may only be relevant to performing arts organisations and some festivals
Venue Administration Project One Project Two Project three Project Four Project Five Project Six Project Seven Project Eight Project Nine Do Not Use
Total seat capacity - - - - - - - - - -
No. of performances - - - - - - - - -
Estimate of Paid Attendances (%) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
Average ticket price ($) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
GST Free? (Y/N) y y y y y y
Average ticket price ($) ex GST $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Self Entrepreneured Box Office $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Contract / Co-Producer Fees $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Totals $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
7cc86cb2-ebfd-4b8f-bcab-8a5a21aeeb31.xls (C1) SALARIES
<Enter your org name here>: Salaries Budget
2008
Enter project Enter project Enter project Enter project Enter project Enter project Enter project Enter project Enter project Enter project Enter project Enter project Enter project Enter project
title on Report title on Report title on Report title on Report title on Report title on Report title on Report title on Report title on Report title on Report title on Report title on Report title on Report title on Report
FTE Totals Administration
Information Information Information Information Information Information Information Information Information Information Information Information Information Information
Creative Personnel / Consultants Tab Tab Tab Tab Tab Tab Tab Tab Tab Tab Tab Tab Tab Tab
-
-
-
-
-
-
-
-
Subtotal - - - - - - - - - - - - - - - - -
Performers, Artists and Arts Workers
Artists -
-
-
-
-
-
-
-
-
-
-
-
-
Subtotal - - - - - - - - - - - - - - - - -
Production/Technical
-
-
-
-
-
Subtotal - - - - - - - - - - - - - - - - -
Management / Administrative
-
-
-
-
-
Subtotal - - - - - - - - - - - - - - - - -
Marketing/Promotion/Development
Marketing/Promotion/Development -
-
-
-
-
Subtotal - - - - - - - - - - - - - - - - -
Allowances and On-Costs
Touring, travel, living fees & allowances, etc. -
On costs (holiday, super ...) -
Professional Development -
Other -
Subtotal - - - - - - - - - - - - - - - -
2/2/2012 3:02 PM (C1) SALARIES Page 12
7cc86cb2-ebfd-4b8f-bcab-8a5a21aeeb31.xls (C2) EXPENDITURE
<Enter your org name here>: Expenditure Budget
2008 2008 Project Budgets
Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on
Total Budget Administration Report Information Report Information Report Information Report Information Report Information Report Information Report Information Report Information Report Information Report Information Report Information Report Information Report Information Report Information
Tab Tab Tab Tab Tab Tab Tab Tab Tab Tab Tab Tab Tab Tab
SALARIES, WAGES & FEES
Creative personnel / Consultants - - - - - - - - - - - - - - - -
Performers/Artists/Artsworkers - - - - - - - - - - - - - - - -
Production/Technical - - - - - - - - - - - - - - - -
Management/Administrative - - - - - - - - - - - - - - - -
Marketing/Promotion/Development - - - - - - - - - - - - - - - -
Fees, Allowances and On-Costs - - - - - - - - - - - - - - - -
SUBTOTAL - - - - - - - - - - - - - - - -
PROGRAM, PRODUCTION (inc. EXHIBITION & TOURING)
Venue, Exhibition Space -
Equipment, Lighting and Audio Visual Costs -
Scenic, Staging and Materials -
Other Development and Creative Costs -
Travel, Freight, Bump In/Out Costs -
Other Production, Exhibition, Touring Costs -
items common to advocacy, professional development, research organisations
Conferences and Workshops -
Mentorship / Professional Development Programs -
Industry and Community Advocacy -
Community projects and programs -
Publications / Recordings / Cost of Sales -
Evaluation and Research Costs -
SUBTOTAL - - - - - - - - - - - - - - - -
MARKETING/PROMOTION (inc. DOCUMENTATION)
Advertising (all media) -
Promotional material -
Website, Publications and Documentation -
Marketing and PR -
Fundraising Expenses -
Other Promotional and Marketing Costs -
SUBTOTAL - - - - - - - - - - - - - - - -
ADMINISTRATION (inc. INFRASTRUCTURE COSTS)
Office Rent and Running Costs -
Office Consumables and Resources -
Communications -
Travel -
Insurance -
Legal, Finance and Governance Costs -
Depreciation -
Sundries -
SUBTOTAL - - - - - - - - - - - - - - - -
TOTAL EXPENDITURE - - - - - - - - - - - - - - - -
OPERATING RESULT BEFORE ABNORMALS - - - - - - - - - - - - - - - -
ABNORMALS AND ADJUSTMENTS (NET) -
OPERATING RESULT AFTER ABNORMALS - - - - - - - - - - - - - - - -
2/2/2012 3:02 PM (C2) EXPENDITURE Page 13
7cc86cb2-ebfd-4b8f-bcab-8a5a21aeeb31.xls (D) BALANCE SHEET
<Enter your org name here>: Balance Sheet
2006 2007 2008
Ref
CURRENT ASSETS Actuals Revised Estimates Budget
Cash
Receivables
Inventory
Other
TOTAL CURRENT ASSETS - - -
NON-CURRENT ASSETS
Long Term Investments -
Property, plant & equipment
Intangibles and Preliminary Expenses -
TOTAL NON-CURRENT ASSETS - - -
TOTAL ASSETS - - -
CURRENT LIABILITIES
Payables
Interest Bearing Liabilities
Income received in advance
Subsidies received in advance / unexpended grants
Deposits and Funds Held in Trust
Tax and Other Withholdings
Provisions
Other Current Liabilities
TOTAL CURRENT LIABILITIES - - -
LONG-TERM LIABILITIES
Borrowings -
Provisions -
Other Long Term Liabilities -
TOTAL LONG-TERM LIABILITIES - - -
TOTAL LIABILITIES - - -
NET ASSETS - - - Z
ACCUMULATED FUNDS
Reserves and designated funds - -
Retained Surplus (Deficit) - D
TOTAL FUNDS - - - Z
2/2/2012 3:02 PM (D) BALANCE SHEET Page 14
