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					               ANNEXURE A

 Forms of Financial Statements
           2008-09

          Financial Management and
          Accountability (FMA) Act

                              Agencies

Please Note:   This template contains example disclosure. Agencies will need to edit the
               financial and text disclosure to meet their requirements.
Table of Contents

PRIMA General Information                                         3
Income Statement                                                  4
Balance Sheet                                                     6
Statement of Changes in Equity                                    8
Cash Flow Statement                                              10
Schedule of Commitments                                          12
Schedule of Contingencies                                        14
Schedule of Administered Items                                   16
Index to the Notes                                               24
Note 1: Summary of Significant Accounting Policies               25
Note 2: Events After the Balance Sheet Date                      36
Note 3: Income                                                   37
Note 4: Expenses                                                 41
Note 5: Income Tax Expense (Competitive Neutrality)              45
Note 6: Financial Assets                                         46
Note 7: Non-Financial Assets                                     50
Note 7: Non-Financial Assets (Cont'd)
Note 8: Payables                                                 59
Note 9: Interest Bearing Liabilities                             60
Note 10: Provisions                                              63
Note 11: Restructuring                                           66
Note 12: Cash Flow Reconciliation                                69
Note 13: Contingent Liabilities and Assets                       71
Note 14: Executive Remuneration                                  72
Note 15: Remuneration of Auditors                                73
Note 16: Financial Instruments                                   74
Note 16: Financial Instruments Part 2
Note 16: Financial Instruments Part 3
Note 17: Income Administered on Behalf of Government             84
Note 18: Expenses Administered on Behalf of Government           87
Note 19: Assets Administered on Behalf of Government             90
Note 19: Assets Administered on Behalf of Government (Cont'd)
Note 20: Liabilities Administered on Behalf of Government        99
Note 21: Administered Reconciliation Table                      103
Note 22: Administered Contingent Liabilities                    104
Note 23: Administered Contingent Assets                         105
Note 24: Administered Investments                               106
Note 25: Administered Financial Instruments                     107
Note 25: Administered Financial Instruments Part 2
Note 25: Administered Financial Instruments Part 3
Note 26: Appropriations                                         115
Note 27: Special Accounts                                       122
Note 28: Compensation and Debt Relief                           124
Note 29: Assets Held in Trust                                   126
Note 30: Reporting of Outcomes                                  127



Print this document
INCOME STATEMENT for Not-For-Profit Reporting Entities
for the period ended 30 June 2009

                                                                                     2009    2008
                                                                            Notes   $’000   $’000
INCOME
Revenue
Revenue from Government                                                      3A         -       -
Sale of goods and rendering of services                                      3B         -       -
Fees and fines                                                               3C         -       -
Interest                                                                     3D         -       -
Dividends                                                                    3E         -       -
Rental income                                                                3F         -       -
Royalties                                                                    3G         -       -
Other revenue                                                                3H         -       -
Total revenue                                                                           -       -

Gains
Sale of assets                                                               3I         -       -
Foreign exchange                                                             3J         -       -
Reversals of previous asset write-downs and impairments                      3K         -       -
Other gains                                                                  3L         -       -
Total gains                                                                             -       -
Total Income                                                                            -       -

EXPENSES
Employee benefits                                                           4A          -       -
Suppliers                                                                   4B          -       -
Grants                                                                      4C          -       -
Depreciation and amortisation                                               4D          -       -
Finance costs                                                               4E          -       -
Write-down and impairment of assets                                         4F          -       -
Foreign exchange losses                                                     4G          -       -
Losses from asset sales                                                     4H          -       -
Other expenses                                                              4I          -       -
Total Expenses                                                                          -       -

Share of operating result of associates and joint ventures accounted
for using the equity method                                                             -       -
Surplus (Deficit) before income tax                                                     -       -
Income tax expense                                                           5          -       -
Surplus (Deficit)                                                                       -       -
Surplus (Deficit) attributable to minority interests*                                   -       -
Surplus (Deficit) attributable to the Australian Government                             -       -

*This line is not required if an entity does not have minority interests.
The above statement should be read in conjunction with the accompanying notes.
BALANCE SHEET for Not-For-Profit Reporting Entities
as at 30 June 2009
                                                                 2009    2008
                                                        Notes   $’000   $’000
ASSETS
Financial Assets
Cash and cash equivalents                                6A         -       -
Trade and other receivables                              6B         -       -
Investments accounted for using the equity method        6C         -       -
Investments                                              6D         -       -
Tax assets                                               6E         -       -
Other financial assets                                   6F         -       -
Total financial assets                                              -       -
Non-Financial Assets
Land and buildings                                       7A         -       -
Infrastructure, plant and equipment                      7B,C       -       -
Investment property                                      7D,E       -       -
Intangibles                                              7E         -       -
Inventories                                              7G         -       -
Other non-financial assets                               7H         -       -
Total non-financial assets                                          -       -
Assets held for sale                                                -       -
Total Assets                                                        -       -
LIABILITIES
Payables
Suppliers                                                8A         -       -
Grants                                                   8B         -       -
Dividends                                                8C         -       -
Tax liabilities                                          8D         -       -
Other payables                                           8E         -       -
Total payables                                                      -       -
Interest Bearing Liabilities
Loans                                                    9A         -       -
Leases                                                   9B         -       -
Deposits                                                 9C         -       -
Other interest bearing liabilities                       9D         -       -
Total interest bearing liabilities                                  -       -
Provisions
Employee provisions                                     10A         -       -
Other provisions                                        10B         -       -
Total provisions                                                    -       -
Liabilities included in disposal groups held for sale               -       -
Total Liabilities                                                   -       -

Net Assets                                                          -       -
EQUITY
Parent Entity Interest
Contributed equity                                                  -       -
Reserves                                                            -       -
Retained surplus (accumulated deficit)                              -       -
Total Parent Entity Interest                                        -       -
Attributed to Minority Interest*
Contributed equity                                                  -       -
Reserves                                                            -       -
Retained earnings                                                   -       -
Total Minority Interest                                             -       -
Total Equity                                                        -       -
STATEMENT OF CHANGES IN EQUITY for Not-For-Profit Reporting Entities
as at 30 June 2009
                                                                                                 Asset Revaluation
                                                                           Retained Earnings         Reserves          Other Reserves
                                                                               2009      2008         2009      2008     2009
                                                                              $’000      $'000       $’000     $’000    $’000

Opening balance
Balance carried forward from previous period                                      -          -           -         -        -
Adjustment for errors                                                             -          -           -         -        -
Adjustment for changes in accounting policies                                     -          -           -         -        -
Adjusted opening balance                                                          -          -           -         -        -

Income and expenses
Income and expenses recognised directly in equity (each item)                     -          -           -         -        -
Sub-total income and expenses recognised directly in equity                       -          -           -         -        -
Surplus (Deficit) for the period                                                  -          -           -         -        -
Total income and expenses                                                         -          -           -         -        -
of which:
  attributable to the Australian Government                                       -          -           -         -        -
  attributable to minority interest*                                              -          -           -         -        -
Transactions with owners
Distributions to owners
Returns on capital:
      Dividends                                                                   -          -           -         -        -
Returns of capital:
      Restructuring ( Note 11)                                                    -          -           -         -        -
      Other (give details)                                                        -          -           -         -        -
Contributions by Owners
Appropriation (equity injection)                                                  -          -           -         -        -
Other (give details below)                                                        -          -           -         -        -
Restructuring                                                                     -          -           -         -        -
Sub-total transactions with owners                                                -          -           -         -        -
Transfers between equity components                                               -          -           -         -        -
Closing balance as at 30 June                                                     -          -           -         -        -
Less: minority interests*                                                         -          -           -         -        -
Closing balance attributable to the Australian Government                         -          -           -         -        -
The above statement should be read in conjunction with the accompanying notes.
*This disclosure is not required if an entity does not have minority interests
                    Contributed
Other Reserves     Equity/Capital     Total Equity
            2008     2009      2008    2009      2008
           $’000    $’000     $’000   $’000     $’000


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CASH FLOW STATEMENT for Not-For-Profit Reporting Entities
for the period ended 30 June 2009
                                                                                  2009    2008
                                                                     Notes       $’000   $’000




OPERATING ACTIVITIES
Cash received
Goods and services                                                                   -       -
Appropriations                                                                       -       -
Interest                                                                             -       -
Dividends                                                                            -       -
Net GST received                                                                     -       -
Other cash received                                                                  -       -
Total cash received                                                                  -       -
Cash used
Employees                                                                            -       -
Suppliers                                                                            -       -
Borrowing costs                                                                      -       -
Income taxes paid                                                                    -       -
Net GST paid                                                                         -       -
Other cash used                                                                      -       -
Total cash used                                                                      -       -
Net cash from (used by) operating activities                         12              -       -
INVESTING ACTIVITIES
Cash received
Proceeds from sales of property, plant and equipment                                 -       -
Proceeds from sales of financial instruments                                         -       -
Investments                                                                          -       -
Other cash received                                                                  -       -
Total cash received                                                                  -       -
Cash used
Purchase of property, plant and equipment                                            -       -
Purchase of financial instruments                                                    -       -
Investments                                                                          -       -
Total cash used                                                                      -       -
Net cash from (used by) investing activities                                         -       -
FINANCING ACTIVITIES
Cash received
Contributed equity                                                                   -       -
Proceeds from issuing financial instruments                                          -       -
Other cash received                                                                  -       -
Total cash received                                                                  -       -
Cash used
Repayment of borrowings                                                              -       -
Dividends paid                                                                       -       -
Other cash used                                                                      -       -
Total cash used                                                                      -       -
Net cash from (used by) financing activities                                         -       -
Net increase (decrease) in cash held                                                 -       -
Cash and cash equivalents at the beginning of the reporting period                   -       -
Effect of exchange rate movements on cash and cash equivalents at                    -       -
the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period         6A              -       -
The above statement should be read in conjunction with the accompanying notes.
1.    [provide relevant information]
2.    [provide relevant information]
3.    [provide relevant information]

Nature of lease/General description of leasing arrangement
[Provide relevant details]
SCHEDULE OF CONTINGENCIES for Not-For-Profit Reporting Entities
as at 30 June 2009

                                                                                                        Claims for
Contingent Assets                                 Guarantees                    Indemnities           damages or costs
                                                  2009          2008         2009              2008     2009
                                                 $’000         $’000        $’000             $’000    $’000
Balance from previous period                         -             -            -                 -        -
New                                                  -             -            -                 -        -
Re-measurement                                       -             -            -                 -        -
Assets recognised                                    -             -            -                 -        -
Expired                                              -             -            -                 -        -
Total Contingent Assets                              -             -            -                 -        -

                                                                                                        Claims for
Contingent Liabilities                            Guarantees                    Indemnities           damages or costs
                                                  2009          2008         2009              2008     2009
                                                 $’000         $’000        $’000             $’000    $’000
Balance from previous period                         -             -            -                 -        -
New                                                  -             -            -                 -        -
Re-measurement                                       -             -            -                 -        -
Liabilities recognised                               -             -            -                 -        -
Obligations expired                                  -             -            -                 -        -
Total Contingent Liabilities                         -             -            -                 -        -
Net Contingent Assets (Liabilities)

The above schedule should be read in conjunction with the accompanying notes.
  Claims for            TOTAL
damages or costs
               2008    2009      2008
              $’000   $’000     $’000
                  -       -         -
                  -       -         -
                  -       -         -
                  -       -         -
                  -       -         -
                  -       -         -

  Claims for            TOTAL
damages or costs
               2008    2009      2008
              $’000   $’000     $’000
                  -       -         -
                  -       -         -
                  -       -         -
                  -       -         -
                  -       -         -
                  -       -         -
                          -         -
SCHEDULE OF ADMINISTERED ITEMS
                                                                               2009    2008
                                                                      Notes   $’000   $’000
Administered Cash Flows
for the period ended 30 June 2009

OPERATING ACTIVITIES
Cash received
Sales of goods and rendering of services                                          -       -
Interest                                                                          -       -
Dividends                                                                         -       -
Taxes                                                                             -       -
Fees                                                                              -       -
Fines                                                                             -       -
Net GST received                                                                  -       -
Other                                                                             -       -
Total cash received                                                               -       -
Cash used
Grant payments                                                                    -       -
Subsidies paid                                                                    -       -
Personal benefits                                                                 -       -
Suppliers                                                                         -       -
Net GST paid                                                                      -       -
Borrowing costs                                                                   -       -
Employees                                                                         -       -
CAC Act body payment item                                                         -       -
Other                                                                             -       -
Total cash used                                                                   -       -
Net cash flows from (used by) operating activities                                -       -

INVESTING ACTIVITIES
Cash Received
Proceeds from sale of property, plant and equipment and intangibles               -       -
Proceeds from sales of investments                                                -       -
Repayments of advances and loans                                                  -       -
Transfers from other entities                                                     -       -
Investments                                                                       -       -
Other                                                                             -       -
Total cash received                                                               -       -
Cash used
Purchase of property, plant and equipment and intangibles                         -       -
Advances and loans made                                                           -       -
Transfers to other entities                                                       -       -
Investments                                                                       -       -
CAC Act body investments                                                          -       -
Other                                                                             -       -
Total cash used                                                                   -       -
Net cash flows from (used by) investing activities                                -       -

FINANCING ACTIVITIES
Cash received
Proceeds from borrowing                                                           -       -
Other                                                                             -       -
Total cash received                                                               -       -
Cash used
Net repayment of borrowings                                                       -       -
Other                                                                             -       -
Total cash used                                                                   -       -
Net cash flows from (used by) financing activities                                -       -
Net Increase (Decrease) in Cash Held                                              -       -
Index to the Notes of the Financial Statements


Note 1: Summary of Significant Accounting Policies           25
Note 2: Events after the Balance Sheet Date                  36
Note 3: Income                                               37
Note 4: Expenses                                             41
Note 5: Income Tax Expense (Competitive Neutrality)          45
Note 6: Financial Assets                                     46
Note 7: Non-Financial Assets                                 50
Note 8: Payables                                             59
Note 9: Interest Bearing Liabilities                         60
Note 10: Provisions                                          63
Note 11: Restructuring                                       66
Note 12: Cash Flow Reconciliation                            69
Note 13: Contingent Liabilities and Assets                   71
Note 14: Executive Remuneration                              72
Note 15: Remuneration of Auditors                            73
Note 16: Financial Instruments                               74
Note 17: Income Administered on Behalf of Government         84
Note 18: Expenses Administered on Behalf of Government       87
Note 19: Assets Administered on Behalf of Government         90
Note 20: Liabilities Administered on Behalf of Government    99
Note 21: Administered Reconciliation Table                  103
Note 22: Administered Contingent Liabilities                104
Note 23: Administered Contingent Assets                     105
Note 24: Administered Investments                           106
Note 25: Administered Financial Instruments                 107
Note 26: Appropriations                                     115
Note 27: Special Accounts                                   122
Note 28: Compensation and Debt Relief                       124
Note 29: Assets Held in Trust                               126
Note 30: Reporting of Outcomes                              127
Note 1: Summary of Significant Accounting Policies

1.1 Objectives of PRIMA Agency

PRIMA Agency is an Australian Government controlled entity. The objective of PRIMA Agency is
to […..].
The Agency is structured to meet two outcomes:
Outcome 1: To […..].

Outcome 2: To […..]
Agency activities contributing toward these outcomes are classified as either departmental or
administered. Departmental activities involve the use of assets, liabilities, income and expenses
controlled or incurred by the Agency in its own right. Administered activities involve the
management or oversight by the Agency, on behalf of the Government, of items controlled or
incurred by the Government.
Departmental activities are identified under three Outputs. One Output is identified for Outcome 1.
Two outputs, Output 2.1 [….] and Output 2.2 [….], relate to Outcome 2.
The Agency conducts the following administered activities: [provide details]
The continued existence of the Agency in its present form and with its present programs is
dependent on Government policy and on continuing appropriations by Parliament for the Agency’s
administration and programs.
1.2 Basis of Preparation of the Financial Report
The financial statements and notes are required by section 49 of the Financial Management and
Accountability Act 1997 and are a general purpose financial report.

The Financial Statements and notes have been prepared in accordance with:
       Finance Minister’s Orders (or FMO) for reporting periods ending on or
       after 1 July 2008; and
       Australian Accounting Standards and Interpretations issued by the
       Australian Accounting Standards Board (AASB) that apply for the
       reporting period.
The financial report has been prepared on an accrual basis and is in accordance with the historical
cost convention, except for certain assets at fair value. Except where stated, no allowance is made
for the effect of changing prices on the results or the financial position.
The financial report is presented in Australian dollars and values are rounded to the nearest
[thousand/million] dollars unless otherwise specified.
Unless an alternative treatment is specifically required by an accounting standard or the FMO, assets
and liabilities are recognised in the balance sheet when and only when it is probable that future
economic benefits will flow to the entity or a future sacrifice of economic benefits will be required
and the amounts of the assets or liabilities can be reliably measured. However, assets and liabilities
arising under Agreements Equally Proportionately Unperformed are not recognised unless required
by an accounting standard. Liabilities and assets that are unrecognised are reported in the schedule
of commitments and the schedule of contingencies.
Unless alternative treatment is specifically required by an accounting standard, income and expenses
are recognised in the income statement when and only when the flow, consumption or loss of
economic benefits has occurred and can be reliably measured.
Administered revenues, expenses, assets and liabilities and cash flows reported in the Schedule of
Administered Items and related notes are accounted for on the same basis and using the same
policies as for departmental items, except where otherwise stated at Note 1.21.
1.3 Significant Accounting Judgements and Estimates
In the process of applying the accounting policies listed in this note, PRIMA Agency has made the
following judgements that have the most significant impact on the amounts recorded in the financial
statements:
      The fair value of land and buildings [insert details]

The following accounting assumptions and estimates have been identified that have a significant
risk of causing a material adjustment to carrying amounts of assets and liabilities within the next
accounting period [provide details].


1.4 Changes in Australian Accounting Standards
Adoption of New Australian Accounting Standard Requirements
No accounting standard has been adopted earlier than the application date as stated in the standard.
The following new standards and amendments to standards are applicable to the current reporting
period:
AASB 2007-9 Amendments to Australian Accounting Standards arising from the Review of AASs
AASB1051 Land Under Roads was created and replaces AASs 27, 29 and 31 in respect of land
Future Australian Accounting Standard Requirements
The following new standards, amendments to standards or interpretations have been issued by the
Australian Accounting Standards Board but are effective for future reporting periods. It is estimated
that the impact of adopting these pronouncements when effective will have no material financial
impact on future reporting periods.
     AASB 3 Business Combinations
1.5 Revenue
Revenue from Government
Amounts appropriated for departmental output appropriations for the year (adjusted for any formal
additions and reductions) are recognised as revenue when the Agency gains control of the
appropriation, except for certain amounts that relate to activities that are reciprocal in nature, in
which case revenue is recognised only when it has been earned.
Appropriations receivable are recognised at their nominal amounts.
Resources Received Free of Charge
Resources received free of charge are recognised as revenue when, and only when, a fair value can
be reliably determined and the services would have been purchased if they had not been donated.
Use of those resources is recognised as an expense.

Contributions of assets at no cost of acquisition or for nominal consideration are recognised as gains
at their fair value when the asset qualifies for recognition, unless received from another Government
agency or authority as a consequence of a restructuring of administrative arrangements (refer to
Note 1.6 ).

Resources received free of charge are recorded as either revenue or gains depending on their nature.

Other Types of Revenue
Revenue from the sale of goods is recognised when:
     the risks and rewards of ownership have been transferred to the buyer;
     the seller retains no managerial involvement nor effective control over the
      goods;
      the revenue and transaction costs incurred can be reliably measured; and
     it is probable that the economic benefits associated with the transaction
      will flow to the entity.
Revenue from rendering of services is recognised by reference to the stage of completion of
contracts at the reporting date. The revenue is recognised when:
      the amount of revenue, stage of completion and transaction costs incurred
      can be reliably measured; and
       the probable economic benefits associated with the transaction will flow to
       the entity.
The stage of completion of contracts at the reporting date is determined by reference to [select from
the following]:
 surveys of work performed;
services performed to date as a percentage of total services to be performed; or
 the proportion that costs incurred to date bear to the estimated total costs of the transaction.
Receivables for goods and services, which have 30 day terms, are recognised at the nominal
amounts due less any impairment allowance account. Collectability of debts is reviewed at balance
date. Allowances are made when collectability of the debt is no longer probable.

Interest revenue is recognised using the effective interest method as set out in AASB 139 Financial
Instruments: Recognition and Measurement.

1.6 Gains
Other Resources Received Free of Charge
Resources received free of charge are recognised as gains when, and only when, a fair value can be
reliably determined and the services would have been purchased if they had not been donated. Use
of those resources is recognised as an expense.
Contributions of assets at no cost of acquisition or for nominal consideration are recognised as gains
at their fair value when the asset qualifies for recognition, unless received from another Government
agency or authority as a consequence of a restructuring of administrative arrangements (Refer to
Note 1.7 ).
Resources received free of charge are recorded as either revenue or gains depending on their nature.

Sale of Assets
Gains from disposal of non-current assets is recognised when control of the asset has passed to the
buyer.

1.7 Transactions with the Government as Owner
Equity Injections
Amounts appropriated which are designated as ‘equity injections’ for a year (less any formal
reductions) are recognised directly in contributed equity in that year.
Restructuring of Administrative Arrangements
Net assets received from or relinquished to another Australian Government agency or authority
under a restructuring of administrative arrangements are adjusted at their book value directly against
contributed equity.
Other Distributions to Owners
The FMO require that distributions to owners be debited to contributed equity unless in the nature
of a dividend. In 2008-09, by agreement with the Department of Finance and Deregulation, PRIMA
Agency [……].
1.8 Employee Benefits
Liabilities for services rendered by employees are recognised at the reporting date to the extent that
they have not been settled.

Liabilities for ‘short-term employee benefits’ (as defined in AASB 119 Employee Benefits ) and
termination benefits due within twelve months of balance date are measured at their nominal
amounts.
The nominal amount is calculated with regard to the rates expected to be paid on settlement of the
liability.
All other employee benefit liabilities are measured at the present value of the estimated future cash
outflows to be made in respect of services provided by employees up to the reporting date.

Leave
The liability for employee benefits includes provision for annual leave and long service leave. No
provision has been made for sick leave as all sick leave is non-vesting and the average sick leave
taken in future years by employees of the Agency is estimated to be less than the annual entitlement
for sick leave.
The leave liabilities are calculated on the basis of employees’ remuneration at the estimated salary
rates that applied at the time the leave is taken, including the Agency’s employer superannuation
contribution rates to the extent that the leave is likely to be taken during service rather than paid out
on termination.
The liability for long service leave has been determined by reference to the work of an actuary as at
30 June 2009. The estimate of the present value of the liability takes into account attrition rates and
pay increases through promotion and inflation.
Separation and Redundancy
Provision is made for separation and redundancy benefit payments. PRIMA Agency recognises a
provision for termination when it has developed a detailed formal plan for the terminations and has
informed those employees affected that it will carry out the terminations.
Superannuation
Staff of PRIMA Agency are members of the Commonwealth Superannuation Scheme (CSS), the
Public Sector Superannuation Scheme (PSS) or the PSS accumulation plan (PSSap).
The CSS and PSS are defined benefit schemes for the Australian Government. The PSSap is a
defined contribution scheme.
The liability for defined benefits is recognised in the financial statements of the Australian
Government and is settled by the Australian Government in due course. This liability is reported by
the Department of Finance and Deregulation as an administered item.
PRIMA Agency makes employer contributions to the employee superannuation scheme at rates
determined by an actuary to be sufficient to meet the current cost to the Government of the
superannuation entitlements of the Agency’s employees. PRIMA Agency accounts for the
contributions as if they were contributions to defined contribution plans.
The liability for superannuation recognised as at 30 June represents outstanding contributions for
the final fortnight of the year.

1.9 Leases
A distinction is made between finance leases and operating leases. Finance leases effectively
transfer from the lessor to the lessee substantially all the risks and rewards incidental to ownership
of leased non-current assets. An operating lease is a lease that is not a finance lease. In operating
leases, the lessor effectively retains substantially all such risks and benefits.
Where a non-current asset is acquired by means of a finance lease, the asset is capitalised at either
the fair value of the lease property or, if lower, the present value of minimum lease payments at the
inception of the contract and a liability is recognised at the same time and for the same amount.

The discount rate used is the interest rate implicit in the lease. Leased assets are amortised over the
period of the lease. Lease payments are allocated between the principal component and the interest
expense.
Operating lease payments are expensed on a straight-line basis which is representative of the pattern
of benefits derived from the leased assets.


1.10 Borrowing Costs
All borrowing costs are expensed as incurred.

1.11 Cash
Cash and cash equivalents includes notes and coins held and any deposits in bank accounts with an
original maturity of 3 months or less that are readily convertible to known amounts of cash and
subject to insignificant risk of changes in value. Cash is recognised at its nominal amount.


1.12 Financial Assets
PRIMA Agency classifies its financial assets in the following categories:
      financial assets at fair value through profit or loss;
      held-to-maturity investments;
      available-for-sale financial assets; and
      loans and receivables.
The classification depends on the nature and purpose of the financial assets and is determined at the
time of initial recognition.
Financial assets are recognised and derecognised upon trade date.
Effective Interest Method
The effective interest method is a method of calculating the amortised cost of a financial asset and of
allocating interest income over the relevant period. The effective interest rate is the rate that exactly
discounts estimated future cash receipts through the expected life of the financial asset, or, where
appropriate, a shorter period.
Income is recognised on an effective interest rate basis except for financial assets that are recognised
at fair value through profit or loss.
Financial Assets at Fair Value Through Profit or Loss
Financial assets are classified as financial assets at fair value through profit or loss where the
financial assets:
      have been acquired principally for the purpose of selling in the near future;
      are a part of an identified portfolio of financial instruments that the Agency manages
       together and has a recent actual pattern of short-term profit-taking; or
      are derivatives that are not designated and effective as a hedging instrument.
Assets in this category are classified as current assets.
Financial assets at fair value through profit or loss are stated at fair value, with any resultant gain or
loss recognised in profit or loss. The net gain or loss recognised in profit or loss incorporates any
interest earned on the financial asset.

Available-for-Sale Financial Assets
Available-for-sale financial assets are non-derivatives that are either designated in this category or
not classified in any of the other categories. They are included in non-current assets unless
management intends to dispose of the asset within 12 months of the balance sheet date.
Available-for-sale financial assets are recorded at fair value. Gains and losses arising from changes
in fair value are recognised directly in the reserves (equity) with the exception of impairment losses.
Interest is calculated using the effective interest method and foreign exchange gains and losses on
monetary assets are recognised directly in profit or loss. Where the asset is disposed of or is
determined to be impaired, part (or all) of the cumulative gain or loss previously recognised in the
reserve is included in profit for the period.
Where a reliable fair value cannot be established for unlisted investments in equity instruments cost
is used. PRIMA Agency has no such instruments.
Held-to-Maturity Investments
Non-derivative financial assets with fixed or determinable payments and fixed maturity dates that
the group has the positive intent and ability to hold to maturity are classified as held-to-maturity
investments. Held-to-maturity investments are recorded at amortised cost using the effective
interest method less impairment, with revenue recognised on an effective yield basis.
Loans and Receivables
Trade receivables, loans and other receivables that have fixed or determinable payments that are not
quoted in an active market are classified as ‘loans and receivables’. They are included in current
assets, except for maturities greater than 12 months after the balance sheet date. These are
classified as non current assets. Loans and receivables are measured at amortised cost using the
effective interest method less impairment. Interest is recognised by applying the effective interest
rate.
Impairment of Financial Assets
Financial assets are assessed for impairment at each balance date.
      financial assets held at amortised cost - if there is objective evidence that an impairment
      loss has been incurred for loans and receivables or held to maturity investments held at
      amortised cost, the amount of the loss is measured as the difference between the asset’s
      carrying amount and the present value of estimated future cash flows discounted at the
      asset’s original effective interest rate. The carrying amount is reduced by way of an
      allowance account. The loss is recognised in the income statement.
      available-for-sale financial assets - if there is objective evidence that an impairment loss
      on an available-for-sale financial asset has been incurred, the amount of the difference
      between its cost, less principal repayments and amortisation, and its current fair value,
      less any impairment loss previously recognised in expenses, is transferred from equity
      to the income statement.
      available-for-sale financial assets (held at cost) - If there is objective evidence that an
      impairment loss has been incurred the amount of the impairment loss is the difference
      between the carrying amount of the asset and the present value of the estimated future
      cash flows discounted at the current market rate for similar assets.

1.13 Financial Liabilities
Financial liabilities are classified as either financial liabilities ‘at fair value through profit or loss’ or
other financial liabilities.
Financial liabilities are recognised and derecognised upon ‘trade date’.
Financial liabilities at Fair Value Through Profit or Loss
Financial liabilities at fair value through profit or loss are initially measured at fair value.
Subsequent fair value adjustments are recognised in profit or loss. The net gain or loss recognised
in profit or loss incorporates any interest paid on the financial liability.
Other Financial Liabilities
Other financial liabilities, including borrowings, are initially measured at fair value, net of
transaction costs.
Other financial liabilities are subsequently measured at amortised cost using the effective interest
method, with interest expense recognised on an effective yield basis.
The effective interest method is a method of calculating the amortised cost of a financial liability
and of allocating interest expense over the relevant period. The effective interest rate is the rate that
exactly discounts estimated future cash payments through the expected life of the financial liability,
or, where appropriate, a shorter period.
Supplier and other payables are recognised at amortised cost. Liabilities are recognised to the extent
that the goods or services have been received (and irrespective of having been invoiced).

1.14 Contingent Liabilities and Contingent Assets
Contingent Liabilities and Contingent Assets are not recognised in the Balance Sheet but are
reported in the relevant schedules and notes. They may arise from uncertainty as to the existence of
a liability or asset or represent an asset or liability in respect of which the amount cannot be reliably
measured. Contingent assets are disclosed when settlement is probable but not virtually certain and
contingent liabilities are disclosed when settlement is greater than remote.



1.15 Financial Guarantee Contracts
Financial guarantee contracts are accounted for in accordance with AASB 139
Financial Instruments: Recognition and Measurement . They are not treated as a
contingent liability, as they are regarded as financial instruments outside the scope of
AASB 137 Provisions, Contingent Liabilities and Contingent Assets .

1.16 Acquisition of Assets
Assets are recorded at cost on acquisition except as stated below. The cost of acquisition includes
the fair value of assets transferred in exchange and liabilities undertaken. Financial assets are
initially measured at their fair value plus transaction costs where appropriate.
Assets acquired at no cost, or for nominal consideration, are initially recognised as assets and
income at their fair value at the date of acquisition, unless acquired as a consequence of
restructuring of administrative arrangements. In the latter case, assets are initially recognised as
contributions by owners at the amounts at which they were recognised in the transferor agency’s
accounts immediately prior to the restructuring.

1.17 Property, Plant and Equipment
Asset Recognition Threshold
Purchases of property, plant and equipment are recognised initially at cost in the Balance Sheet,
except for purchases costing less than [$....], which are expensed in the year of acquisition (other
than where they form part of a group of similar items which are significant in total).

The initial cost of an asset includes an estimate of the cost of dismantling and removing the item and
restoring the site on which it is located. This is particularly relevant to ‘makegood’ provisions in
[.....] taken up by PRIMA Agency where there exists an obligation to [.....]. These costs are included
in the value of PRIMA’s [....] with a corresponding provision for the ‘makegood’ recognised.


Revaluations
Fair values for each class of asset are determined as shown below:
  Asset Class                                         Fair value measured at

  Land                                                Market selling price

  Buildings exc. Leasehold improvements               Market selling price

  Leasehold improvements                              Depreciated replacement cost

  Infrastructure, plant and equipment                 Market selling price

  Heritage and cultural assets                        Market selling price

Following initial recognition at cost, property plant and equipment are carried at fair value less
subsequent accumulated depreciation and accumulated impairment losses. Valuations are conducted
with sufficient frequency to ensure that the carrying amounts of assets do not differ materially from
the assets’ fair values as at the reporting date. The regularity of independent valuations depends
upon the volatility of movements in market values for the relevant assets.
Revaluation adjustments are made on a class basis. Any revaluation increment is credited to equity
under the heading of asset revaluation reserve except to the extent that it reverses a previous
revaluation decrement of the same asset class that was previously recognised through operating
result. Revaluation decrements for a class of assets are recognised directly through operating result
except to the extent that they reverse a previous revaluation increment for that class.

Any accumulated depreciation as at the revaluation date is [select one of the following]:
 eliminated against the gross carrying amount of the asset and the asset restated to the
 revalued amount; or
restated proportionately with the change in the gross carrying amount of the asset so that the
 carrying amount of the asset after revaluation equals its revalued amount.
Depreciation
Depreciable property plant and equipment assets are written-off to their estimated residual values
over their estimated useful lives to PRIMA Agency using, in all cases, the straight-line method of
depreciation.
Depreciation rates (useful lives), residual values and methods are reviewed at each reporting date
and necessary adjustments are recognised in the current, or current and future reporting periods, as
appropriate.
Depreciation rates applying to each class of depreciable asset are based on the following useful
lives:
                                                         2009             2008
Buildings on freehold land                           [no.] years           [no.] years
Leasehold improvements                              [eg Lease term]        [eg Lease term]
Plant and Equipment                                 [No.] to [No.] years [No.] to [No.] years
Impairment
All assets are assessed for impairment at 30 June 2009. Where indications of impairment exist, the
asset’s recoverable amount is estimated and an impairment adjustment made if the asset’s
recoverable amount is less than its carrying amount.
The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in
use. Value in use is the present value of the future cash flows expected to be derived from the asset.
Where the future economic benefit of an asset is not primarily dependent on the asset’s ability to
generate future cash flows, and the asset would be replaced if PRIMA Agency were deprived of the
asset, its value in use is taken to be its depreciated replacement cost.


1.18 Intangibles
PRIMA Agency’s intangibles comprise internally developed software for internal use. These assets
are carried at cost less accumulated amortisation and accumulated impairment losses.
Software is amortised on a straight-line basis over its anticipated useful life. The
useful lives of PRIMA Agency’s software are [No.] to [No.] years (2007-08: [No.] to
[No.] years).
All software assets are assessed for indications of impairment as at 30 June 2009.

1.19 Inventories
Inventories held for sale are valued at the lower of cost and net realisable value.
Inventories held for distribution are valued at cost, adjusted for any loss of service
potential.
Costs incurred in bringing each item of inventory to its present location and condition are assigned
as follows:
      raw materials and stores – purchase cost on a first-in-first-out basis; and
      finished goods and work-in-progress – cost of direct materials and labour plus
      attributable costs that can be allocated on a reasonable basis.
Inventories acquired at no cost or nominal consideration are initially measured at current
replacement cost at the date of acquisition.
1.20 Taxation / Competitive Neutrality
The Agency is exempt from all forms of taxation except Fringe Benefits Tax (FBT) and the Goods
and Services Tax (GST).
Revenues, expenses and assets are recognised net of GST:
      except where the amount of GST incurred is not recoverable from the Australian
      Taxation Office; and
      except for receivables and payables.
Competitive Neutrality
The [....] within the Agency provides services on a for-profit basis. Under Competitive Neutrality
arrangements, [...] is required to make Australian Income Tax Equivalent payments to the
Government, in addition to payments for FBT and GST.

1.21 Reporting of Administered Activities
Administered revenues, expenses, assets, liabilities and cash flows are disclosed in the schedule of
administered items and related notes.
Except where otherwise stated below, administered items are accounted for on the same basis and
using the same policies as for departmental items, including the application of Australian
Accounting Standards.
Except where otherwise stated below, administered items are accounted for on the same basis and
using the same policies as for departmental items, including the application of Australian
Accounting Standards.
Administered Cash Transfers to and from the Official Public Account
Revenue collected by PRIMA Agency for use by the Government rather than the agency is
administered revenue. Collections are transferred to the Official Public Account maintained by the
Department of Finance and Deregulation. Conversely, cash is drawn from the OPA to make
payments under Parliamentary appropriation on behalf of Government. These transfers to and from
the OPA are adjustments to the administered cash held by the agency on behalf of the Government
and reported as such in the statement of cash flows in the schedule of administered items and in the
administered reconciliation table in Note 21: Administered Reconciliation Table. The schedule of
administered items largely reflects the Government’s transactions, through the agency, with parties
outside the Government.
Revenue
All administered revenues are revenues relating to the course of ordinary activities performed by the
Agency on behalf of the Australian Government.
[Revenue is generated from/Fees are charged for] [...]. Administered fee revenue is recognised
when [...].
Loans and Receivables
Where loans and receivables are not subject to concessional treatment, they are carried at amortised
cost using the effective interest method. Gains and losses due to impairment, derecognition and
amortisation are recognised through surplus and deficit.
Administered Investments
Administered investments in subsidiaries, joint ventures and associates are not consolidated because
their consolidation is relevant only at the Whole of Government level.
Administered investments other than those held for sale are classified as available-for-sale and are
measured at their fair value as at 30 June 2009. Fair value has been taken to be the Australian
Government's proportional interest in the net assets of the entities as at balance date.

Financial Guarantee Contracts
Financial guarantee contracts are accounted for in accordance with AASB 139. They
are not treated as a contingent liability, as they are regarded as financial instruments
outside the scope of AASB 137.
Guarantees to Subsidiaries, Joint Ventures and Associates
The amounts guaranteed by the Commonwealth have been disclosed in the schedule of administered
items and Note 18. At the time of completion of the financial statements, there was no reason to
believe that the guarantees would be called upon, and recognition of a liability was therefore not
required. The guarantees are in relation to lease obligations and are measured at the present value of
future lease payments.
Other Guarantees
As for guarantees to controlled entities.
Indemnities
The maximum amounts payable under the indemnities given is disclosed in the schedule of
administered items - contingencies. At the time of completion of the financial statements, there was
no reason to believe that the indemnities would be called upon, and no recognition of any liability
was therefore required.
Grants and Subsidies
PRIMA Agency administers a number of grant and subsidy schemes on behalf of the Government.

Grant and subsidy liabilities are recognised to the extent that (i) the services required to be
performed by the grantee have been performed or (ii) the grant eligibility criteria have been
satisfied, but payments due have not been made. A commitment is recorded when the Government
enters into an agreement to make these grants but services have not been performed or criteria
satisfied.
Payments to CAC Act Bodies
From 2008-09, payments to CAC Act bodies from amounts appropriated for that purpose are
classified as administered expenses of the relevant portfolio department. The appropriation to the
department is disclosed in Tables A, B, C or F in Note 26.
Note 2: Events After the Balance Sheet Date

On [date], [details of event/s after balance sheet date]. This decision has the potential to significantly
affect the ongoing structure and financial activities of the Agency.
Note 3: Income

                                                    2009    2008
Revenue                                            $’000   $’000

Note 3A: Revenue from Government
Appropriations:
    Departmental outputs                               -       -
    Departmental special appropriations                -       -
    Other                                              -       -
Total revenue from Government                          -       -



Note 3B: Sale of Goods and Rendering of Services
Provision of goods - related entities                  -       -
Provision of goods - external parties                  -       -
Rendering of services - related entities               -       -
Rendering of services - external parties               -       -
Total sale of goods and rendering of services          -       -




Note 3C: Fees and Fines
Fees                                                   -       -
Fines                                                  -       -
Total fees and fines                                   -       -



Note 3D: Interest
Loans                                                  -       -
Leases                                                 -       -
Deposits                                               -       -
Bills Receivable                                       -       -
Total interest                                         -       -


                                                    2009    2008
                                                   $’000   $’000
Note 3E: Dividends
International financial institutions                   -       -
Subsidiary companies*                                  -       -
Associated companies*                                  -       -
Other companies                                        -       -
Total dividends                                        -       -



Note 3F: Rental Income
Finance lease:
     Contingent rentals                                -       -
Operating lease:
     Investment properties                             -       -
     Contingent rentals                                -       -
     Other                                             -       -
Total rental income                                    -       -



Note 3G: Royalties
Patents                                                -       -
Software                                                               -       -
Other                                                                  -       -
Total royalties                                                        -       -



Note 3H: Other Revenue
Resources received free of charge:
    [Details]                                                          -       -
Total other revenue                                                    -       -

                                                                    2009    2008
                                                                   $’000   $’000
Gains

Note 3I: Sale of Assets
Investments:
     Proceeds from sale                                                -       -
     Carrying value of assets sold                                     -       -
     Selling expense                                                   -       -
Land and buildings:
     Proceeds from sale                                                -       -
     Carrying value of assets sold                                     -       -
     Selling expense                                                   -       -
Heritage and cultural assets:
     Proceeds from sale                                                -       -
     Carrying value of assets sold                                     -       -
     Selling expense                                                   -       -
Infrastructure, plant and equipment:
     Proceeds from sale                                                -       -
     Carrying value of assets sold                                     -       -
     Selling expense                                                   -       -
Intangibles:
     Proceeds from sale                                                -       -
     Carrying value of assets sold                                     -       -
     Selling expense                                                   -       -
Gain on sale of non-current asset held for sale
     Proceeds from sale                                                -       -
     Carrying value of asset sold                                      -       -
     Selling expense                                                   -       -
Other net gain on sale of assets:
     Proceeds from sale                                                -       -
     Carrying value of assets sold                                     -       -
     Selling expense                                                   -       -
Net gain from sale of assets                                           -       -



Note 3J: Foreign Exchange
Speculative                                                            -       -
Non-speculative                                                        -       -
Total foreign exchange gains                                           -       -



Note 3K: Reversals of Previous Asset Write-Downs and Impairments

Asset revaluation increment                                            -       -
Reversal of impairment losses                                          -       -
Total reversals of previous asset write-downs and impairments          -       -
Note 3L: Other Gains
Change in fair value of investment properties   -   -
Resources received free of charge               -   -
Other                                           -   -
Total other gains                               -   -
Note 4: Expenses

                                               2009    2008
                                              $’000   $’000
Note 4A: Employee Benefits
Wages and salaries                                -       -
Superannuation:
    Defined contribution plans                    -       -
    Defined benefit plans                         -       -
Leave and other entitlements                      -       -
Separation and redundancies                       -       -
Total employee benefits                           -       -


Note 4B: Suppliers
Provision of goods – related entities             -       -
Provision of goods – external parties             -       -
Rendering of services – related entities          -       -
Rendering of services – external parties          -       -
Operating lease rentals - related entities:
    Minimum lease payments                        -       -
    Contingent rentals                            -       -
    Sublease                                      -       -
Operating lease rentals - external parties:
    Minimum lease payments                        -       -
    Contingent rentals                            -       -
    Sublease                                      -       -
Workers compensation premiums                     -       -
Total supplier expenses                           -       -
Note 5: Income Tax Expense (Competitive Neutrality)

                                                                                   2009              2008
                                                                                  $’000             $’000

CN - Commonwealth Tax Equivalent Expense                                                -                 -
Total income tax expense                                                                -                 -


The [part of entity] of the Agency provides services on a for-profit basis and is subject to the Australian
Government’s Competitive Neutrality Policy. The above amounts have been calculated as being payable
to the Australian Government in the form of company income tax under the Income Tax Assessment Acts
had they applied. These amounts have been paid or were payable by the Agency to the Official Public
Account.
Note 6: Financial Assets
                                                        2009    2008
                                                       $’000   $’000
Note 6A: Cash and Cash Equivalents
Special Accounts                                           -       -
Cash on hand or on deposit                                 -       -
Other                                                      -       -
Total cash and cash equivalents                            -       -



Note 6B: Trade and Other Receivables
Goods and services - related entities                      -       -
Goods and services - external parties                      -       -
Total receivables for goods and services                   -       -
Appropriations receivable:
      for existing outputs                                 -       -
      for additional outputs                               -       -
Total appropriations receivable                            -       -
GST receivable from the Australian Taxation Office         -       -
Other:
      Loans                                                -       -
      Bills of exchange and promissory notes               -       -
      Interest                                             -       -
      Dividends                                            -       -
      Other receivables                                    -       -
Total other receivables                                    -       -
Total trade and other receivables (gross)                  -       -
Less impairment allowance account:
      Goods and services                                   -       -
      Other                                                -       -
Total trade and other receivables (net)                    -       -

Receivables are represented by:
     Current                                               -       -
     Non-current                                           -       -
Total trade and other receivables (net)                    -       -

Receivables are aged as follows:
     Not overdue                                           -       -
     Overdue by:
           Less than 30 days                               -       -
           30 to 60 days                                   -       -
           61 to 90 days                                   -       -
           More than 90 days                               -       -
Total receivables (gross)                                  -       -

The impairment allowance account is aged as follows:
     Not overdue                                           -       -
     Overdue by:
           Less than 30 days                               -       -
           30 to 60 days                                   -       -
           61 to 90 days                                   -       -
           More than 90 days                               -       -
Total impairment allowance account                         -       -
Note 7: Non-Financial Assets

                                                                                       2009                2008
                                                                                      $’000               $’000
Note 7A: Land and Buildings (disclose each class)
Freehold land at gross carrying value (at fair value)                                       -                 -
Buildings on freehold land:
     Work in progress                                                                       -                 -
     Fair value                                                                             -                 -
     Accumulated depreciation                                                               -                 -
     Accumulated impairment losses                                                          -                 -
Total buildings on freehold land                                                            -                 -

Leasehold improvements:
    Fair value                                                                              -                 -
    Accumulated depreciation                                                                -                 -
    Accumulated impairment losses                                                           -                 -
Total leasehold improvements                                                                -                 -
Total land and buildings (non-current)                                                      -                 -

[$....] (2008: [$...]) of total leasehold improvements refers to [asset description], which, may not be
disposed of without prior ministerial approval.

No indicators of impairment were found for land and buildings.



Note 7B: Infrastructure, Plant and Equipment (disclose each class)

Infrastructure, plant and equipment:
     Gross carrying value (at fair value)                                                   -                 -
     Accumulated depreciation                                                               -                 -
     Accumulated impairment losses                                                          -                 -
Total infrastructure, plant and equipment                                                   -                 -
Heritage and cultural:
     [provide detail]                                                                       -                 -
     Accumulated depreciation                                                               -                 -
     Accumulated impairment losses                                                          -                 -
Total heritage and cultural                                                                 -                 -
Total infrastructure, plant and equipment (non-current)                                     -                 -


Plant and equipment under finance leases were subject to revaluation. The carrying amount is included in
the valuation figures above.
All revaluations were conducted in accordance with the revaluation policy stated at Note 1. On [date of
revaluation], an independent valuer [name of valuer] conducted the revaluations.

Revaluation [increment/decrement] of [$...] for land (2008: [increment/decrement] of [$...]) and
[increments/decrements] of [$....] for buildings on freehold land (2008: [increment/decrement] of [$...]),
[$...] for leasehold improvements (2008: [increment/decrement] of [$...]) and [$...] for plant and equipment
were credited to the asset revaluation reserve by asset class and included in the equity section of the
balance sheet; no [increments/decrements] were expensed (2008: [$...] expensed).

No indicators of impairment were found for infrastructure, plant and equipment.
Table C: Reconciliation of the opening and closing balances of intangibles (2007-08).

                                                                           Computer                      Other
                                                                            software    Computer    intangibles
                                                                           internally    software    internally
Item                                                                       developed    purchased    developed
                                                                               $’000        $’000        $’000
As at 1 July 2007
Gross book value                                                                    -           -             -
Accumulated amortisation and impairment                                             -           -             -
Net book value 1 July 2007                                                          -           -             -
Additions:
    By purchase or internally developed                                             -           -             -
    By finance lease                                                                -           -             -

    From acquisition of entities or operations (including restructuring)            -           -             -
Revaluations and impairments through equity
Revaluations recognised in the operating result                                     -           -             -
Impairments recognised in the operating result                                      -           -             -
Reversal of impairments recognised in the operating result                          -           -             -
Reclassifications                                                                   -           -             -
Amortisation                                                                        -           -             -
Other movements (give details below)                                                -           -             -
Disposals:
    From disposal of entities or operations (including restructuring)               -           -             -
    Other disposals                                                                 -           -             -
Net book value 30 June 2008                                                         -           -             -

Net book value as of 30 June 2008 represented by:
Gross book value                                                                    -           -             -
Accumulated depreciation/amortisation and impairment                                -           -             -
                                                                                    -           -             -
     Other
intangibles
 purchased    Total
     $’000    $’000

          -       -
          -       -
          -       -

          -       -
          -       -

          -       -

          -       -
          -       -
          -       -
          -       -
          -       -
          -       -

          -       -
          -       -
          -       -



          -       -
          -       -
          -       -
Note 8: Payables

                                                                       2009    2008
                                                                      $’000   $’000
Note 8A: Suppliers
Trade creditors                                                           -       -
Operating lease rentals                                                   -       -
Total supplier payables                                                   -       -
Supplier payables - related entities are represented by:
    Current                                                               -       -
    Non-current                                                           -       -
Supplier payables - external parties are represented by:
    Current                                                               -       -
    Non-current                                                           -       -
Total supplier payables                                                   -       -

Settlement is usually made net 30 days.



Note 8B: Grants, Subsidies and Personal Benefits
Subsidies payable                                                         -       -
Personal benefits payable                                                 -       -
Public sector:
     Australian Government entities (related entities)                    -       -
     State and Territory Governments                                      -       -
     Local Governments                                                    -       -
Private sector:
     Non-profit organisations                                             -       -
     Other                                                                -       -
Overseas                                                                  -       -
Other                                                                     -       -
Total grants, subsidies and personal benefits                             -       -

Grants, subsidies and personal benefits payable are represented by:
    Current                                                               -       -
    Non-current                                                           -       -
Total grants, subsidies and personal benefits                             -       -



Note 8C: Dividends
Payable to the Australian Government                                      -       -
Other                                                                     -       -
Total dividends                                                           -       -
All dividends were current liabilities.

Note 8D: Tax Liabilities (Competitive Neutrality)
[List each item]                                                          -       -
Total tax liabilities (competitive neutrality)                            -       -

Note 8E: Other Payables
Salaries and wages                                                        -       -
Superannuation                                                            -       -
Separations and redundancies                                              -       -
Other                                                                     -       -
Total Other Payables                                                      -       -
Note 9: Interest Bearing Liabilities

                                                                                          2009              2008
                                                                                         $’000             $’000
Note 9A: Loans
Loans from Government                                                       i                  -                    -
Bank loans                                                                  ii                 -                    -
Non-bank loans                                                              iii                -                    -
Debentures and unsecured notes                                              iv                 -                    -
Bonds                                                                       v                  -                    -
Bills of exchange and promissory notes                                      vi                 -                    -
Total loans                                                                                    -                    -
Maturity schedule for loans payable:
    Within one year                                                                            -                    -
    In one to five years                                                                       -                    -
    In more than five years                                                                    -                    -
Total loans                                                                                    -                    -

Loan information
i [Interest rate and other details]
ii [Interest rate and other details]
iii [Interest rate and other details]
iv [Interest rate and other details]
v [Interest rate and other details]
vi [Interest rate and other details]

[For loans payable at reporting date, disclose:
 - any defaults during the period
 - carrying amount of loan in default
 - whether the default was remedied or the terms of the loan renegotiated
 report the
(before was authorised
 - other breaches of loan agreement terms]

Note 9B: Leases
Finance leases                                                                                 -                    -
Total finance leases                                                                           -                    -

Payable:
Within one year:
    Minimum lease payments                                                                     -                    -
    Deduct: future finance charges                                                             -                    -
In one to five years:
     Minimum lease payments                                                                    -                    -
     Deduct: future finance charges                                                            -                    -
In more than five years:
    Minimum lease payments                                                                     -                    -
    Deduct: future finance charges                                                             -                    -
Finance leases recognised on the balance sheet                                                 -                    -

Finance leases exist in relation to [......]. The leases were non-cancellable and for fixed terms averaging [No.]
years, with a maximum of [No.] years. The interest rate implicit in the leases averaged [..%] (2008:[...%]). The
lease assets secure the lease liabilities. PRIMA Agency guarantees the residual values of all assets leased.
There are no contingent rentals.
                                                                                          2009              2008
                                                                                         $’000             $’000
Note 9C: Deposits
Exchange settlements funds                                                  i                  -                    -
Drawing accounts held with the Reserve Bank of Australia            ii    -   -
State governments                                                   iii   -   -
Foreign governments                                                 iv    -   -
Other deposits                                                      v     -   -

Total deposits                                                            -   -
Deposits are expected to be settled in:
    Less than 12 months                                                   -   -
    More than 12 months                                                   -   -
                                                                          -   -

Deposit Details
i [provide details of deposit terms]
ii [provide details of deposit terms]
iii [provide details of deposit terms]
iv [provide details of deposit terms]
v [provide details of deposit terms]




Note 9D: Other Interest Bearing Liabilities
Swap principal                                                      i     -   -
Overdrafts                                                          ii    -   -
Other interest bearing liabilities                                  iii   -   -
Total other interest bearing liabilities                                  -   -
All other interest bearing liabilities were current liabilities.

Other interest bearing liabilities are expected to be settled in:
    Less than 12 months                                                   -   -
    More than 12 months                                                   -   -
                                                                          -   -

Details of Interest Bearing Liabilities
i. [provide details]
ii. [provide details]
iii. [provide details]
Other provisions are represented by:
    Current                                                                           -                     -
    Non-current                                                                       -                     -
Total other provisions                                                                -                     -

                                                                         Provision for      Provision for       Total
                                                                           guarantee          restoration

                                                                                 $’000              $’000       $’000
Carrying amount 1 July 2008                                                          -                  -           -
Additional provisions made                                                           -                  -           -
Amounts used                                                                         -                  -           -
Amounts reversed                                                                     -                  -           -
Unwinding of discount or change in discount rate                                     -                  -           -
Closing balance 2009                                                                 -                  -           -

The Agency’s [….] Business Operation provided a guarantee in [year] in respect of […..]. This guarantee
was called during the year.
The Agency currently has [No.] agreements for the leasing of premises which have provisions requiring the
Agency to restore the premises to their original condition at the conclusion of the lease. The Agency has
made a provision to reflect the present value of this obligation.
                                                                                2009
                                                                               $’000
[Entity 2]
Assets relinquished
[disclose by class]                                                                -
Total assets relinquished                                                          -
Liabilities relinquished
[disclose by class]                                                                -
Total liabilities relinquished                                                     -
Net assets/(liabilities) relinquished                                              -

Net assets/(liabilities) relinquished from all entities                            -

Income and expenses for the functions assumed by the Agency were as follows:

[Function details]
Income
Recognised by the [receiving entity]                                               -
Recognised by [losing entity]                                                      -
Total Income                                                                       -

Expenses
Recognised by the [receiving entity]                                               -
Recognised by [losing entity]                                                      -
Total Expenses                                                                     -
Note 12: Cash Flow Reconciliation

                                                                             2009    2008
                                                                            $’000   $’000
Reconciliation of cash and cash equivalents as per Balance Sheet to
Cash Flow Statement

Report cash and cash equivalents as per:
Cash flow statement                                                             -       -
Balance sheet                                                                   -       -
Difference                                                                      -       -

The difference is represented by … (to be included only where there is a
difference)
Reconciliation of operating result to net cash from operating activities:
Operating result                                                                -       -
Depreciation /amortisation                                                      -       -
Net write down of non-financial assets                                          -       -
Gain on disposal of assets                                                      -       -
Deterioration of financial condition of guarantee during period                 -       -
(Increase) / decrease in net receivables                                        -       -
(Increase) / decrease in inventories                                            -       -
(Increase) / decrease in prepayments                                            -       -
Increase / (decrease) in employee provisions                                    -       -
Increase / (decrease) in supplier payables                                      -       -
Increase / (decrease) in prepayments received                                   -       -
Increase / (decrease) in GST payable                                            -       -
Increase / (decrease) in accrued expenses                                       -       -
Increase / (decrease) in appropriation deferred                                 -       -
Increase / (decrease) in other provisions                                       -       -
Increase / (decrease) in tax liabilities                                        -       -
Increase / (decrease) in competitive neutrality payments payable                -       -
Net cash from / (used by) operating activities                                  -       -
Note 13: Contingent Liabilities and Assets

Quantifiable Contingencies
The Schedule of Contingencies reports contingent liabilities in respect of […….] of [$....] (2008: [$...]).
The amount represents an estimate of the Agency’s liability based on [.....].
The Schedule also reports contingent assets in respect of […..] of [$...] (2008: [$....]). The Agency is
expecting [….]. The estimate is based on […..].

The schedule of contingencies in the financial report reports a contingent liability as at 30 June 2008 in
respect of [......]. As a result of [……], PRIMA Agency has recognised the liability as at
30 June 2009.

The schedule of contingencies in the financial report reports a contingent asset as at 30 June 2008 in
respect of [......]. As a result of [……], PRIMA Agency has recognised the liability as at
30 June 2009.

Unquantifiable Contingencies
At 30 June 2009, the Agency had [detail of unquantifiable contingencies]. The Agency has [….]. It is not
possible to estimate the amounts of any eventual payments that may be required in relation to these
claims.

Remote Contingencies
The agency has [detail of remote contingencies].
Note 14: Senior Executive Remuneration

                                                                        2009   2008

The number of senior executives who received or were due
to receive total remuneration of $130,000 or more:
$130 000 to $144 999                                                       -      -
$145 000 to $159 999                                                       -      -
$160 000 to $174 999                                                       -      -
$175 000 to $189 999                                                       -      -
$190 000 to $204 999                                                       -      -
$205 000 to $219 999                                                       -      -
[list all relevant salary brackets]
Total                                                                      -      -

The aggregate amount of total remuneration of senior executives shown
                                                                           -      -
above.
The aggregate amount of separation and redundancy/termination benefit
payments during the year to executives shown above.                        -      -
Note 15: Remuneration of Auditors

                                                                          2009    2008
                                                                         $’000   $’000



Financial statement audit services were provided free of charge to the
Agency.

The fair value of the services provided was:
(provide details)                                                            -       -
                                                                             -       -

No other services were provided by the Auditor-General.
Note 16: Financial Instruments

                                                          2009   2008
                                                         $'000   $'000
Note 16A: Categories of Financial Instruments
Financial Assets
Held-to-maturity:
    [List]                                                   -       -
                                                             -       -
Loans and receivables:
    [List]                                                   -       -
                                                             -       -
Available for sale:
    [List]                                                   -       -
                                                             -       -
Fair value through profit and loss (held for trading):
     [List]                                                  -       -
                                                             -       -
Fair value through profit and loss (designated):
     [List]                                                  -       -
                                                             -       -

Carrying amount of financial assets                          -       -

Financial Liabilities
At amortised cost:
    [List]                                                   -       -
                                                             -       -
Fair value through profit and loss (held for trading):
     [List]                                                  -       -
                                                             -       -
Fair value through profit and loss (designated):
     [List]                                                  -       -
                                                             -       -

Carrying amount of financial liabilities                     -       -
                                                                                                2009                            2008
                                                                                               $'000                           $'000
                                                                                         Carrying                         Carrying
                                                                                                     Fair value                      Fair value
                                                                                          amount                           amount
Reclassified from fair value through profit and loss in accordance with AASB
139.50B or 50D
[List]                                                                                             -               -              -              -
Reclassified from available for sale in accordance with AASB 139.50E
[List]                                                                                             -               -              -              -

[if reclassified in accordance with AASB 139.50B, the facts and circumstances indicating that the situation was rare]

                                                                                         2009            2008
                                                                                         $'000           $'000
                                                                                        Fair value       Fair value
                                                                                        gain (loss)      gain (loss)
Reclassified from fair value through profit and loss in accordance with AASB
139.50B or 50D
[List]                                                                                             -               -
Reclassified from available for sale in accordance with AASB 139.50E
[List]                                                                                             -               -



                                                                                         2009             2008
                                                                                         $'000           $'000
                                                                                        Fair value        Fair value
                                                                                      gain (loss) if   gain (loss) if
                                                                                         asset not         asset not
                                                                                       reclassified     reclassified
Reclassified from fair value through profit and loss in accordance with AASB
139.50B or 50D
[List]                                                                                             -               -
Reclassified from available for sale in accordance with AASB 139.50E
[List]                                                                                             -               -



                                                                                                 2009                           2008
                                                                                                 $'000                          $'000
                                                                                                           Income                         Income
                                                                                       Gain (loss)       (expense)      Gain (loss)     (expense)
Reclassified from fair value through profit and loss in accordance with AASB
139.50B or 50D
[List]                                                                                             -               -              -              -
Reclassified from available for sale in accordance with AASB 139.50E
[List]                                                                                             -               -              -              -



                                                                                                 2009                           2008
                                                                                                 $'000                          $'000

                                                                                                      Cash flows                       Cash flows
                                                                                          Effective expected to            Effective expected to
                                                                                      interest rate be recovered        interest rate be recovered
Reclassified from fair value through profit and loss in accordance with AASB
139.50B or 50D
[List]                                                                                             -               -              -              -
Reclassified from available for sale in accordance with AASB 139.50E
[List]                                                                                             -               -              -              -
Note 16I: Liquidity Risk

[Discuss how PRIMA Agency manages liquidity risk]
Maturities for financial liabilities 2009

                                                   On      within 1    1 to 2    2 to 5      >5
                                               demand         year     years     years     years    Total
                                                  2009        2009      2009      2009      2009     2009
                                                 $'000       $'000     $'000     $'000     $'000    $'000
List by class                                         -            -         -         -        -        -
Total                                                -            -         -         -        -        -

Maturities for financial liabilities 2008

                                                     On    within 1    1 to 2    2 to 5      >5
                                                demand         year    years     years     years    Total
                                                  2008        2008      2008      2008     2008     2008
                                                  $'000      $'000     $'000     $'000     $'000    $'000
List by class                                          -           -         -         -        -        -
Total                                                 -           -         -         -        -        -
                                                                 2009   2008
                                                                $'000   $'000
Gains
Note 17K: Sale of Assets
Investments:
     Proceeds from sale                                             -       -
     Carrying value of asset sold                                   -       -
     Selling expense                                                -       -
Land and buildings:
     Proceeds from sale                                             -       -
     Carrying value of asset sold                                   -       -
     Selling expense                                                -       -
Heritage and cultural assets:
     Proceeds from sale                                             -       -
     Carrying value of asset sold                                   -       -
     Selling expense                                                -       -
Infrastructure, plant and equipment:
     Proceeds from sale                                             -       -
     Carrying value of asset sold                                   -       -
     Selling expense                                                -       -
Intangibles:
     Proceeds from sale                                             -       -
     Carrying value of asset sold                                   -       -
     Selling expense                                                -       -
Non-current asset held for sale
     Proceeds from sale                                             -       -
     Carrying value of asset sold                                   -       -
     Selling expense                                                -       -
Other net gain on sale of assets:
     Proceeds from sale                                             -       -
     Carrying value of asset sold                                   -       -
     Selling expense                                                -       -
Total net gain from disposal of assets                              -       -



Note 17L: Foreign Exchange
Speculative                                                         -       -
Non-speculative                                                     -       -
Total foreign exchange gains                                        -       -

Note 17M: Reversal of Previous Asset Write-Downs and
Impairments
Asset revaluation increment                                         -       -
Reversal of impairment losses                                       -       -
Total reversals of previous asset write-downs and impairments       -       -



Note 17N: Other Gains
Change in fair value of investment properties                       -       -
Resources received free of charge                                   -       -
Other                                                               -       -
Total other gains                                                   -       -
                                                2009   2008
                                               $'000   $'000
Note 18I: Losses from Asset Sales
Investments:
     Proceeds from sale                            -       -
     Carrying value of asset sold                  -       -
     Selling expense                               -       -
Land and buildings:
     Proceeds from sale                            -       -
     Carrying value of asset sold                  -       -
     Selling expense                               -       -
Heritage and cultural assets:
     Proceeds from sale                            -       -
     Carrying value of asset sold                  -       -
     Selling expense                               -       -
Infrastructure, plant and equipment:
     Proceeds from sale                            -       -
     Carrying value of asset sold                  -       -
     Selling expense                               -       -
Intangibles:
     Proceeds from sale                            -       -
     Carrying value of asset sold                  -       -
     Selling expense                               -       -
Non-current asset held for sale
     Proceeds from sale                            -       -
     Carrying value of asset sold                  -       -
     Selling expense                               -       -
Other net gain on sale of assets:
     Proceeds from sale                            -       -
     Carrying value of asset sold                  -       -
     Selling expense                               -       -
Total net loss from disposal of assets             -       -

Note 18J: Foreign Exchange Losses
Speculative                                        -       -
Non-speculative                                    -       -
Total foreign exchange losses                      -       -

Note 18K: Payments to CAC Bodies
[List payments made to each CAC body]              -       -
Total payments to CAC Bodies                       -       -

Note 18L: Other Expenses
Change in the value of investment properties       -       -
Impairment losses                                  -       -
Act of Grace payments                              -       -
Settlement of litigation                           -       -
Guarantees, undertakings and indemnities           -       -
Total other expenses                               -       -
Details of investments accounted for using the equity method



                                                               Principal    2009   2008
Name of entity                                                  activity   $'000   $'000
Associates:
   [List]                                                              -       -       -
Jointly controlled entities:
   [List]                                                              -       -       -



Summarised financial information of associates:
                                                                            2009   2008
                                                                           $'000   $'000
Balance sheet:
  Assets                                                                       -       -
  Liabilities                                                                  -       -
  Net assets                                                                   -       -

Income statement:
   Revenue                                                                     -       -
   Net surplus/(deficit)                                                       -       -
Share of associates' net surplus/(deficit):
Share of net surplus/(deficit) before tax                                      -       -
Income tax expense                                                             -       -
Share of associates' net surplus/(deficit) after tax                           -       -

Summarised financial information of joint ventures:
                                                                            2009   2008
                                                                           $'000   $'000
Balance sheet:
  Current assets                                                               -       -
  Non-current assets                                                           -       -
  Current liabilities                                                          -       -
  Non-current liabilities                                                      -       -

Income statement:
   Income                                                                      -       -
   Expenses                                                                    -       -
   Net surplus/(deficit)                                                       -       -
Share of joint ventures' net surplus/(deficit):
Share of net surplus/(deficit) before tax                                      -       -
Income tax expense                                                             -       -
Share of joint ventures' net surplus/(deficit) after tax                       -       -
Dividends received from associates $x (2008: $x)
Dividends received from joint ventures $x (2008: $x)
                                                                            2009    2008
                                                                           $’000   $’000
Note 19E: Other Investments
Gold holdings                                                                  -       -
Deposits                                                               i       -       -
Debentures                                                            ii       -       -
International Monetary Fund quota                                    iii       -       -
Shares (or equity interest in):
     Australian Government companies                                  iv       -       -
     Other companies                                                   v       -       -
Securities of Australian Government, States and Territories           vi       -       -
Securities guaranteed by Australian Government, State and            vii       -       -
Territories
Debt instruments                                                    viii       -       -
Other                                                                 ix       -       -
Total Other Investments                                                        -       -
Table C (cont.): Reconciliation of the opening and closing balances of intangibles (2007-08)
                                                                                      Computer                      Other
                                                                                       software    Computer    intangibles        Other
                                                                                      internally    software    internally   intangibles
Item                                                                                  developed    purchased    developed     purchased    Total
                                                                                          $’000        $’000        $’000         $’000    $’000
As at 1 July 2007
Gross book value                                                                               -           -             -             -       -
Accumulated amortisation and impairment                                                        -           -             -             -       -
Net book value 1 July 2007                                                                     -           -             -             -       -
Additions:
    By purchase or internally developed                                                        -           -             -             -       -
    By finance lease                                                                           -           -             -             -       -
    From acquisition of entities or operations (including restructuring)                       -           -             -             -       -
Revaluations and impairments through equity                                                    -           -             -             -       -
Revaluations recognised in the operating result                                                -           -             -             -       -
Impairments recognised in the operating result                                                 -           -             -             -       -
Reversal of impairments recognised in the operating result                                     -           -             -             -       -
Reclassifications                                                                              -           -             -             -       -
Amortisation                                                                                   -           -             -             -       -
Other movements [give details below]                                                           -           -             -             -       -
Disposals:
    From disposal of entities or operations (including restructuring)                          -           -             -             -       -
    Other disposals                                                                            -           -             -             -       -
Net book value 30 June 2008                                                                    -           -             -             -       -

Net book value as of 30 June 2008 represented by:
Gross book value                                                                               -           -             -             -       -
Accumulated depreciation/amortisation and impairment                                           -           -             -             -       -
                                                                                               -           -             -             -       -

                                                                                            2009       2008
                                                                                           $’000      $’000
Note 19L: Other Non-Financial Assets
[provide details]                                                                              -           -
Total other non-financial assets                                                               -           -
                                                                      2009    2008
                                                                     $’000   $’000
Note 20E: Other Payables
Interest payable                                                         -       -
Prepayments received/unearned income                                     -       -
GST payable                                                              -       -
Lease incentive                                                          -       -
Salaries and wages                                                       -       -
Superannuation                                                           -       -
Separations and redundancies                                             -       -
Other                                                                    -       -
Total other payables                                                     -       -



Note 20F: Australian Government Securities
Treasury bonds                                                 i         -       -
Treasury notes                                                 ii        -       -
Treasury indexed bonds                                         iii       -       -
Unamortised net premiums on borrowings                         iv        -       -
Other Australian government securities                         v         -       -
Total Australian Government Securities                                   -       -

Loan information
i. [Interest rate and other details]
ii. [Interest rate and other details]
iii. [Interest rate and other details]
iv. [Interest rate and other details]
v. [Interest rate and other details]



Note 20G: Loans
Bank loans                                                     i         -       -
Non-bank loans                                                 ii        -       -
Debentures and unsecured notes                                 iii       -       -
Bonds                                                          iv        -       -
Bills of exchange and promissory notes                         v         -       -
Total loans                                                              -       -
Maturity schedule for loans:
Payable:
    Within one year                                                      -       -
    In one to five years                                                 -       -
    In more than five years                                              -       -
Total loan                                                               -       -

Loan information
i. [Interest rate and other details]
ii. [Interest rate and other details]
iii. [Interest rate and other details]
iv. [Interest rate and other details]
v. [Interest rate and other details]

[For loans payable at reporting date, disclose:
 - any defaults during the period
 - carrying amount of loan in default
 - whether the default was remedied or the terms of the loan
   renegotiated (before the report was authorised)
 - other breaches of loan agreement terms]
Note 21: Administered Reconciliation Table

                                                                           2009    2008
                                                                          $’000   $’000
Opening administered assets less administered liabilities as at 1 July        -       -
Adjustment for change in accounting policies                                  -       -
Adjustments for errors                                                        -       -
Adjusted opening administered assets less administered liabilities            -       -
Plus: Administered income                                                     -       -
Less: Administered expenses (non CAC)                                         -       -
      Payments to CAC Act bodies                                              -       -
Administered transfers to/from Australian Government:
Appropriation transfers from OPA:
   Annual appropriations for administered expenses (non CAC)                  -       -
   Administered assets and liabilities appropriations                         -       -
   Annual appropriations for payment to CAC Act bodies                        -       -
   Special appropriations (limited) (non CAC)                                 -       -
   Special appropriations (limited) paid to CAC Act bodies                    -       -
   Special appropriations (unlimited) (non CAC)                               -       -
   Special appropriations (unlimited) paid to CAC Act bodies                  -       -
Transfers to OPA                                                              -       -
Restructuring                                                                 -       -
Transfers to other entities (Finance only)                                    -       -
Transfer from other entities (Finance only)                                   -       -
Administered revaluations taken to/from reserves                              -       -
Currency translation gain/loss                                                -       -
Closing administered assets less administered liabilities as at 30 June       -       -
Note 22: Administered Contingent Liabilities

Unquantifiable Administered Contingencies

Quantifiable Administered Contingencies that were not remote are disclosed in the Schedule of Administered Items
Quantifiable Administered Contingencies.

[Details of unquantifiable administered contingencies]. The Australian Government is [current activity concerning
the contingency eg currently defending the action]. It is not possible to determine the financial effect if [detail of
activity outcome, eg the challenge were to be successful].

Remote Administered Contingencies
The agency has [details of remote administered contingencies].
Note 23: Administered Contingent Assets


[Details of administered contingent assets ]
Note 24: Administered Investments

The principal activities of each of PRIMA Agency’s administered
investments were as follows:

    [Activity title] – [what the activity entails]

    [Activity title] – [what the activity entails]
Note 25: Financial Instruments
                                                          2009   2008
                                                         $'000   $'000
Note 25A: Categories of Financial Instruments
Financial Assets
Held-to-maturity:
  [List]                                                     -       -
                                                             -       -
Loans and receivables:
  [List]                                                     -       -
                                                             -       -
Available for sale:
  [List]                                                     -       -
                                                             -       -
Fair value through profit and loss (held for trading):
  [List]                                                     -       -
                                                             -       -
Fair value through profit and loss (designated):
  [List]                                                     -       -
                                                             -       -

Carrying amount of financial assets                          -       -

Financial Liabilities
At amortised cost:
  [List]                                                     -       -
                                                             -       -
Fair value through profit and loss (held for trading):
  [List]                                                     -       -
                                                             -       -
Fair value through profit and loss (designated):
  [List]                                                     -       -
                                                             -       -

Carrying amount of financial liabilities                     -       -

Note 25B: Net Income and Expense from Financial Assets
Held-to-maturity
  Interest revenue                                           -       -
  Exchange gains/(loss)                                      -       -
  Impairment                                                 -       -
  Gain/loss on disposal                                      -       -
Net gain/(loss) held-to-maturity                             -       -

Loans and receivables
  Interest revenue                                           -       -
  Exchange gains/(loss)                                      -       -
  Impairment                                                 -       -
  Gain/loss on disposal                                      -       -
Net gain/(loss) loans and receivables                        -       -
                                                                                        2009                       2008
                                                                                        $'000                      $'000
                                                                                                  Income                      Income
                                                                                Gain (loss)     (expense)   Gain (loss)     (expense)
Reclassified from fair value through profit and loss in accordance with AASB
139.50B or 50D
[List]                                                                                    -             -             -              -
Reclassified from available for sale in accordance with AASB 139.50E
[List]                                                                                    -             -             -              -



                                                                                        2009                       2008
                                                                                        $'000                      $'000

                                                                                               Cash flows                  Cash flows
                                                                                   Effective expected to       Effective expected to
                                                                               interest rate be recovered   interest rate be recovered
Reclassified from fair value through profit and loss in accordance with AASB
139.50B or 50D
[List]                                                                                    -             -             -              -
Reclassified from available for sale in accordance with AASB 139.50E
[List]                                                                                    -             -             -              -
Note 25J: Market Risk
The following table is a sensitivity analysis of the risk that PRIMA entity is exposed to
[delete risk if not appropriate]

[Method and assumptions used for sensitivity analysis for 2009 and 2008, where the
method change between years disclose reasons why]

                                                                                                Change in          Effect on
                                                                                                     risk    Profit and
                                                                                                 variable           loss     Equity
                                                                                                                   2009        2009
                                                                             Risk variable              %         $'000       $'000
Currency risk                                                                                            -             -          -
Interest rate risk                                                                                       -             -          -
Other price risk                                                                                         -             -          -

                                                                                                Change in          Effect on
                                                                                                      risk   Profit and
                                                                                                  variable          loss       Equity
                                                                                                                  2008          2008
                                                                              Risk variable             %        $'000          $'000
Currency risk                                                                                            -             -            -
Interest rate risk                                                                                       -             -            -
Other price risk                                                                                         -             -            -
[Where the sensitivity analysis is not representative of the risk inherent in a financial
instrument - an entity discloses this fact and the reasons why]

Note 25K: Assets Pledged/or Held as Collateral

Assets pledged as collateral                                                          2009                       2008
                                                                                     $'000                       $'000
Financial assets pledged as collateral:
   [list] i                                                                                 -                         -
Total assets pledged as collateral                                                          -                         -

i [terms and conditions related to pledge]

Assets held as collateral

Fair value of assets held as collateral:
  Financial assets i                                                                        -                         -
  Non-financial assets ii                                                                   -                         -
                                                                                            -                         -

   i [terms and conditions of collateral held]
     [Fair value of collateral sold or re-pledged, and whether PRIMA has an obligation to return it]

   ii [terms and conditions of collateral held]
      [Fair value of collateral sold or re-pledged, and whether PRIMA has an obligation to return it]



Note 25L: Concessional Loans

                                                                                       2009                         2008
                                                                                      $'000                         $'000
                                                                                  Nominal Unexpired            Nominal Unexpired
                                                                                    value   discount             value    discount
Concessional loans
[List]                                                                                      -            -            -             -
Total                                                                                       -            -            -             -
Note 26: Appropriations

Table A: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund for Ordinary Annual Services Appropriations

                                                                                                          Administered Expenses
                                                                                                                                                           Departmental
                                                                                                                                                                                    Total
                                                                                                                                     Payments to CAC         Outputs
                                      Particulars                                          Outcome 1            Outcome …'n'
                                                                                                                                        Act bodies
                                                                                            2009       2008       2009      2008          2009     2008     2009       2008       2009      2008
                                                                                           $'000       $'000     $'000      $'000        $'000     $'000   $'000       $'000     $'000      $'000
Balance brought forward from previous period (Appropriation Acts)                              -           -         -          -            -         -       -           -         -          -
Appropriation Act :                                                                                                                          -         -
         Appropriation Act (No. 1) 2008-2009 as passed                                          -          -          -          -           -         -         -         -          -         -
         Appropriation Act (No. 3) 2008-2009 as passed                                          -          -          -          -           -         -         -         -          -         -
         Appropriation Act (No. 5) 2008-2009 as passed                                          -          -          -          -           -         -         -         -          -         -
         Other annual appropriation acts as passed                                              -          -          -          -           -         -         -         -          -         -
         Departmental appropriations reduced (Appropriation Act section 10)                                                                                      -         -          -         -
         Administered appropriations reduced (non CAC) (Appropriation Act s                     -          -          -          -                                                    -         -
         11) 1
         CAC Act body payment items reduced (Appropriation Act section 12)                                                                   -         -                              -         -
         Advance to the Finance Minister (Appropriation Act section 14)                         -          -          -          -           -         -         -         -          -         -
         Advance to the Finance Minister recovered (2007-2008 only)                                        -                     -                     -                   -                    -
         Flexible funding pool receipts (Appropriation Act section 15)                          -          -          -          -                                                    -         -
FMA Act :
         Repayments to the Commonwealth (FMA Act section 30)                                    -          -          -          -           -         -         -         -          -         -
            Appropriations to take account of recoverable GST (FMA Act section                  -          -          -          -           -         -         -         -          -         -
            30A)
            Relevant agency receipts (FMA Act s 31)                                                                                                              -         -          -         -
         Adjustment of appropriations on change of agency function (FMA Act                     -          -          -          -           -         -         -         -          -         -
         s 32)
Total appropriation available for payments                                                      -          -          -          -           -         -         -         -          -         -
Cash payments made during the year (GST inclusive)                                              -          -          -          -           -         -         -         -          -         -
Appropriations credited to special accounts (GST exclusive)                                     -          -          -          -           -         -         -         -          -         -
Balance of authority to draw cash from the Consolidated Revenue Fund for                        -          -          -          -           -         -         -         -          -         -
ordinary annual services appropriations and as represented by:


Cash at bank and on hand                                                                        -          -          -          -           -         -         -         -          -         -
Departmental appropriations receivable                                                                                                                           -         -          -         -
Undrawn, unlapsed administered appropriations                                                   -          -          -          -           -         -                              -         -
Adjustments under s 101.13 of the Finance Minister's Orders not reflected above                 -          -          -          -           -         -         -         -          -         -

Total as at 30 June                                                                             -          -          -          -           -         -         -         -          -         -



Table A: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund for Ordinary Annual Services Appropriations (cont.)

                                                                                                          Administered Expenses
                                                                                                                                                           Departmental
                                                                                                                               Payments to CAC                                      Total
                                      Particulars                                          Outcome 1          Outcome …'n'                                   Outputs
                                                                                                                                  Act bodies
                                                                                           2009        2008       2009       2008        2009      2008     2009       2008       2009      2008


Reduction in administered items 2
Total administered items appropriated                                                           -          -          -          -                                                    -         -
                                                                                  3
Less administered items required by the agency per Appropriation Act s 11 :
        Appropriation Act (No. 1) 2008-2009                                                     -          -          -          -                                                    -         -
        Appropriation Act (No. 3) 2008-2009                                                     -          -          -          -                                                    -         -
        Appropriation Act (No. 5) 2008-2009                                                     -          -          -          -                                                    -         -
        Other annual appropriation acts                                                         -          -          -          -                                                    -         -
        Total administered items required by the agency                                         -          -          -          -                                                    -         -
Total reduction in administered items - effective 2009-2010                                     -          -          -          -                                                    -         -
1
 In 2008-2009 (and the comparative figure for 2007-2008), this represents the amount calculated under the relevant Appropriation Acts section 8 determination, during the year, in respect
of the previous year's administered items.
2
    This is the first year of administered items being reduced under section 11. Numbers in this section of the table are not rounded.
3
  Administered items for 2008-2009 were reduced to these amounts when these financial statements were tabled in the Parliament as part of PRIMA Agency's 2008-2009 annual report. This
reduction is effective in 2009-2010 and the amounts in the Total Reduction row will be reflected in the top section of Table A in the 2009-2010 financial statements in the row 'Administered
appropriations reduced (non CAC)'.


Departmental and non-operating appropriations do not lapse at financial year-end. However, the responsible Minister may decide that part or all of a departmental or non-operating
appropriation is not required and request the Finance Minister to reduce that appropriation. The reduction in the appropriation is effected by the Finance Minister's determination and is
disallowable by Parliament. On [dd Month Year], the Finance Minister determined a reduction in departmental outputs appropriations following a request by the Minister for [insert relevant
ministry]. The amount of the reduction determined under Appropriation Act (No. [insert relevant Act]) of 2008-09 was: [$__].



Table B: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund for Other than Ordinary Annual Services Appropriations

                                                                                                                            Operating
                                                                                                                                                                                                                         Non – operating
                                                                                                      Outcome 1                                    Outcome…'n'                                                                                                                           Total
                                      Particulars                                             SPPs                   NAE                    SPPs                 NAE           Payments to CAC          Equity             Loans           Previous Years’     Admin assets and
                                                                                                                                                                                  Act bodies                                                  Outputs              liabilities
                                                                                            2009       2008       2009      2008          2009     2008     2009       2008       2009      2008       2009      2008     2009     2008      2009       2008      2009         2008     2009     2008
                                                                                           $'000       $'000     $'000      $'000        $'000     $'000   $'000       $'000     $'000     $'000      $'000      $'000   $'000     $'000    $'000      $'000     $'000         $'000   $'000     $'000
Balance brought forward from previous period (Appropriation Acts )                             -           -         -          -            -         -       -           -          -        -          -          -       -         -         -         -           -           -       -         -
Appropriation Act :
         Appropriation Act (No. 2) 2008-09 as passed                                            -          -          -          -           -         -         -         -          -         -         -          -       -         -        -          -           -           -       -         -
         Appropriation Act (No. 4) 2008-09 as passed                                            -          -          -          -           -         -         -         -          -         -         -          -       -         -        -          -           -           -       -         -
         Appropriation Act (No. 6) 2008-09 as passed                                            -          -          -          -           -         -         -         -          -         -         -          -       -         -        -          -           -           -       -         -
         Other annual appropriation acts                                                        -          -          -          -           -         -         -         -          -         -         -          -       -         -        -          -           -           -       -         -
         Administered appropriations reduced (non CAC) (Appropriation Act                       -          -          -          -           -         -         -         -                                                                                           -           -       -         -
                 1
         s 12,13)

         Departmental appropriations reduced (Appropriation Act section 13)                                                                                                                               -          -       -         -        -          -                               -         -
         CAC Act body payment items reduced (Appropriation Act section 14)                                                                                                            -         -                                                                                          -         -
         Advance to the Finance Minister (Appropriation Act section 15)                         -          -          -          -           -         -         -         -          -         -         -          -       -         -        -          -           -           -       -         -
         Advance to the Finance Minister recovered (2007-2008 only)                                                                                                                                                                                                                                  -
FMA Act :
         Repayments to the Commonwealth (FMA Act section 30)                                    -          -          -          -           -         -         -         -          -         -         -          -       -         -        -          -           -           -       -         -
         Appropriations to take account of recoverable GST (FMA Act section                     -          -          -          -           -         -         -         -          -         -         -          -       -         -        -          -           -           -       -         -
         30A)
         Adjustment of appropriations on change of agency function (FMA Act                     -          -          -          -           -         -         -         -          -         -         -          -       -         -        -          -           -           -       -         -
         s 32)
Total appropriations available for payments                                                     -          -          -          -           -         -         -         -          -         -         -          -       -         -        -          -           -           -       -         -
Cash payments made during the year (GST inclusive)                                              -          -          -          -           -         -         -         -          -         -         -          -       -         -        -          -           -           -       -         -
Appropriations credited to special accounts (GST exclusive)                                     -          -          -          -           -         -         -         -          -         -         -          -       -         -        -          -           -           -       -         -
Balance of authority to draw cash from the consolidated revenue fund for other
than ordinary annual services appropriations and as represented by:                             -          -          -          -           -         -         -         -          -         -         -          -       -         -        -          -           -           -       -         -

Cash at bank and on hand                                                                        -          -          -          -           -         -         -         -          -         -         -          -       -         -        -          -           -           -       -         -
*Departmental appropriation receivable                                                                                                                                                                    -          -       -         -        -          -                               -         -
*Undrawn, unlapsed administered appropriations                                                  -          -          -          -           -         -         -         -          -         -         -          -       -         -        -          -           -           -       -         -
Adjustments under s101.13 of the Finance Minister's Orders not reflected above                  -          -          -          -           -         -         -         -          -         -         -          -       -         -        -          -           -           -       -         -

Total as at 30 June                                                                             -          -          -          -           -         -         -         -          -         -         -          -       -         -        -          -           -           -       -         -


Table B: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund for Other than Ordinary Annual Services Appropriations (cont.)

                                                                                                                            Operating
                                                                                                                                                                                                                         Non – operating
                                                                                                      Outcome 1                                    Outcome…'n'                                                                                                                           Total
                                      Particulars
                                                                                              SPPs                   NAE                    SPPs                 NAE           Payments to CAC          Equity             Loans           Previous Years’     Admin assets and
                                                                                           2009        2008       2009       2008        2009      2008     2009       2008       2009     2008       2009       2008    2009      2008     2009        2008     2009        2008      2009      2008
Reduction in administered items 2
Total administered items appropriated                                                           -          -          -          -           -         -         -         -                                                                                                               -         -
Less administered items required by the agency per Appropriation Act s12 2 :
        Appropriation Act (No. 2) 2008-2009                                                     -          -          -          -           -         -         -         -                                                                                                               -         -
        Appropriation Act (No. 4) 2008-2009                                                     -          -          -          -           -         -         -         -                                                                                                               -         -
        Appropriation Act (No. 6) 2008-2009                                                     -          -          -          -           -         -         -         -                                                                                                               -         -
        Other annual appropriation acts                                                         -          -          -          -           -         -         -         -                                                                                                               -         -
        Total administered items required by the agency                                         -          -          -          -           -         -         -         -                                                                                                               -         -
Total reduction in administered items - effective 2009-2010                                     -          -          -          -           -         -         -         -                                                                                                               -         -
1
 In 2008-09 (and the comparative figure for 2007-08), this represents the amount calculated under the relevant Appropriation Acts section 7 and 8 determination, during the year, in respect
of the previous year's administered items.
2
    This is the first year of administered items being reduced under section 12. Numbers in this section of the table are not rounded.
3
  Administered items for 2008-2009 were reduced to these amounts when these financial statements were tabled in the Parliament as part of PRIMA Agency's 2008-2009 annual report. This
reduction is effective in 2009-2010 and the amounts in the Total Reduction row will be reflected in the top section of Table B in the 2009-2010 financial statements in the row 'Administered
appropriations reduced (non CAC)'.


Table C: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund - Special
Appropriations (Unlimited Amount)


                                                                                           2009        2008
Particulars of legislation providing appropriation (including purpose) and
whether the Special Appropriation is administered or departmental                          Outcome n
                                                                                           $'000   $'000
Cash payments made during the year                                                             -       -
Appropriations credited to Special Accounts                                                    -       -
Repayments to the Commonwealth (FMA Act section 30)                                             -          -
Total charged to appropriation                                                                  -          -
Estimated actual                                                                                -          -

Table D: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund - Special
Appropriations (Refund Provisions)


                                                                              3            2009        2008
Particulars of legislation providing appropriation including purpose
                                                                                           $'000       $'000
Cash payments made during the year                                                             -           -
Appropriations credited to Special Accounts                                                     -          -
Repayments to the Commonwealth (FMA Act section 30)                                             -          -
Total charged to Special Appropriation                                                          -          -
Budget estimate (list each other legislative provision that refunds have been                   -          -
made under)
Budget estimate (FMA Act section 28)                                                            -          -

Table E: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund - Special
Appropriations (section 39 of the FMA Act)


Investment of Public Money:                                                                2009        2008

Special Appropriations under section 39 of the FMA Act2                                    $'000       $'000
Amount invested brought forward from previous period                                            -          -
Prior year investments redeemed in current year                                                 -          -
Investments made during the year                                                                -          -
Redemptions of current year investments (gross)                                                 -          -
Amount invested carried to the next period (sum of the above)                                   -          -
Budget estimate                                                                                 -          -

Table F: Acquittal of Authority to Draw Cash from the Consolidated Revenue Fund - Special
Appropriation (Limited Amount)


                                                                                           2009        2008
Particulars of legislation providing appropriation (including purpose)                     Outcome n
                                                                                           $'000       $'000
Amount available brought forward from previous period                                          -           -
Appropriation for reporting period                                                              -          -
Appropriations to take account of recoverable GST (FMA Act section 30A)                         -          -
Available for payments                                                                          -          -
Cash payments made during the year (GST inclusive)                                              -          -
Appropriations credited to Special Accounts                                                     -          -
Appropriations lapsed                                                                           -          -
Amount available carried to the next period and as represented by:                              -          -


Cash                                                                                            -          -
Departmental appropriation receivable                                                           -          -
Undrawn, unlapsed administered appropriations                                                   -          -
Total                                                                                           -          -

Table G: Disclosure by agent in relation to Annual and Special Appropriations


                                                                                                Responsible Agency 1                       Responsible Agency 2…‘n’                           Total

                 Name of legislation providing the appropriation                          Departmental          Administered          Departmental         Administered         Departmental        Administered
                                                                                            2009    2008         2009     2008         2009    2008         2009      2008        2009   2008        2009     2008
                                                                                           $'000    $'000       $'000     $'000       $'000    $'000       $'000     $'000       $'000   $'000      $'000    $'000
Total receipts                                                                                 -        -           -         -           -        -           -         -           -       -          -        -
Total payments                                                                                  -          -          -          -           -         -         -         -          -         -         -          -
Balance of receipts and payments for departmental, and for administered,                        -          -          -          -           -         -         -         -          -         -         -          -
for each responsible agency
Note 27: Special Accounts

                                                                                     2009   2008
[Title of] Account (Administered)
                                                                                    $'000   $'000
Legal Authority: [legislative authority and Year] ; [section of legislative authority]
Appropriation: Financial Management and Accountability Act 1997 ; section 21
Purpose : [purpose of account].

Balance carried from previous period                                                    -       -
Appropriation for reporting period                                                      -       -
Costs recovered                                                                         -       -
GST credits (FMA Act section 30A)                                                       -       -
Realised investments                                                                    -       -
Other receipts                                                                          -       -
Total credits                                                                           -       -
Payments made [Show each major class]                                                   -       -
Repayments debited from the special account                                             -       -
Investments debited from the special account (FMA Act section 39)                       -       -
Total debits                                                                            -       -
Balance carried to next period (excluding investment balances) and
represented by:                                                                         -       -
Cash - transferred to the Official Public Account                                       -       -
Cash – held by the agency                                                               -       -
Total balance carried to the next period                                                -       -


                                                                                     2009   2008
[Title of] Account (Departmental)
                                                                                    $'000   $'000
Legal Authority: [legislative authority and Year] ; [section of legislative authority]
Appropriation: Financial Management and Accountability Act 1997 ; section 21
Purpose : [purpose of account].

Balance carried from previous period                                                    -       -
Appropriation for reporting period                                                      -       -
Costs recovered                                                                         -       -
GST credits (FMA Act section 30A)                                                       -       -
Realised investments                                                                    -       -
Other receipts                                                                          -       -
Total credits                                                                           -       -
Payments made [Show each major class]                                                   -       -
Repayments debited from the special account                                             -       -
Investments debited from the special account (FMA Act section 39)                       -       -
Total debits                                                                            -       -
Balance carried to next period (excluding investment balances) and
represented by:                                                                         -       -
Cash - transferred to the Official Public Account                                       -       -
Cash – held by the agency                                                               -       -
Total balance carried to the next period                                                -       -



[Title of] Account                                                                 2009     2008
Investment of Public Money:
Special Appropriations under section 39 of the FMA Act                             $'000    $'000
Opening Balance                                                                         -       -
Investments made:
       From special account                                                             -       -
       Other                                                                            -       -
Investment income                                                                       -       -
Transactional charges                                                                   -       -
Investments realised                                                                    -       -
Closing Balance                                                                         -       -


                                                                                     2009   2008
[Title of] Account (Special Public Money)
                                                                                    $'000   $'000
Legal Authority: [legislative authority and Year] ; [section of legislative authority]
Appropriation: Financial Management and Accountability Act 1997 ; s21
Purpose : [purpose of account].

This account is interest bearing
Balance carried from previous period                                                    -       -
Appropriation for reporting period                                                      -       -
Costs recovered                                                                         -       -
GST credits (FMA Act section 30A)                                                       -       -
Realised investments                                                                    -       -
Other receipts                                                                          -       -
Total credits                                                                           -       -
Payments made [Show each major class]                                                   -       -
Repayments debited from the special account                                             -       -
Investments debited from the special account (FMA Act section 39)                       -       -
Total debits                                                                            -       -
Balance carried to next period and represented by:                                      -       -
Cash - transferred to the Official Public Account                                       -       -
Cash – held by the agency                                                               -       -
Total balance carried to the next period                                                -       -

PRIMA Agency has a [Type/Title of] Account. This account was established under section 20 of the
Financial Management and Accountability Act 1997 (FMA Act). For the years ended 30 June 2008-09
the account had nil balances and there were no transactions debited or credited to it.
The purpose of the [Type/Title of] Special Account is for [purpose].
Note 28: Compensation and Debt Relief

                                                                              2009       2008
                                                                               $          $
Administered

[No.] ‘Act of Grace’ expenses were incurred during the reporting period
(2008: [No.] expenses).                                                              -          -
[No.] of the above expenses amounting to [$...] were paid on a periodic
basis (2008: [No.] expense[/s] amounting to [$...]). [Both/These] are
expected to continue in future years. The estimated amount outstanding
in relation to payments being made on a periodic basis as at 30 June
2009 was [$...] ([$....] at 30 June 2008).
                                                                                     -          -

No[/No.] waivers of amounts owing to the Australian Government were
made pursuant to subsection 34(1) of the Financial Management and
Accountability Act 1997 .                                                            -          -
(2008: [No/No.] waiver[/s])

No[/No.] waivers of amounts owing to the Australian Government were
made pursuant to [section/subsection] [section/subsection reference and
title legislative authority and year]. (2008: [No/No. in words] waiver[/s])          -          -

No[No.] ex-gratia payments were provided for during the reporting
period. (2008: No[/No.] payments)                                                    -          -

Departmental

[No.] payments were made during the reporting period. (2008: No[/No.]
payments made)                                                                       -          -

No[/No.] payments were made under [section and title legislative
authority and year] during the reporting period. (2008: No[/No.]
payments made)                                                                       -          -
Note 29: Assets Held in Trust


Financial assets
Financial assets held in trust were disclosed in Note 27: Special Accounts in the table titled [provide
details].

Non-financial assets
[Detail of assets held in trust including the type of trust]. [……] these assets were reported as assets held
in trust, within this note.

                                                                                       2009               2008
                                                                                      $'000               $'000
[Asset Title - monetary assets]
Opening balance                                                                            -                   -
Additions [e.g. seized]                                                                    -                   -
Disposed:
     Title passed to Australian Government                                                 -                   -
     Returned to original owner                                                            -                   -
Closing                                                                                    -                   -

[Asset Title - non-monetary assets]
Opening balance                                                                            -                   -
Additions [e.g. seized]                                                                    -                   -
Disposed:
     Title passed to Australian Government                                                 -                   -
     Returned to original owner                                                            -                   -
Closing                                                                                    -                   -
Total                                                                                      -                   -



The values above were estimated fair values at the time when acquired.

[Asset group eg Vehicles] include[relate][/s] [to] […..].

[Asset group eg Firearms] include[relate][/s] [to] […..].

[Asset type eg camping equipment] acquired is not assigned a monetary value upon acquisition, as it is
uneconomical to maintain this information on an item by item basis. The estimated value of this
equipment is not expected to be significant
Note 30B: Major Classes of Departmental Income and Expenses by Output Groups and Outputs


                                                            Output Group 1.1         Output Group 1.2
                                                                                                                   Outcome 1 Total
                                                              Output 1.1.1             Output 1.2.1
                     Outcome 1
                                                               2009         2008        2009         2008              2009          2008
                                                              $’000        $’000       $’000        $’000             $’000         $’000
Departmental expenses
Show each relevant major class                                       -          -            -              -             -              -
Total departmental expenses                                          -          -            -              -             -              -

Funded by:
Departmental income
User charges                                                         -          -            -              -             -              -
Income from government                                               -          -            -              -             -              -
Show other income by major class                                     -          -            -              -             -              -
Total departmental income                                            -          -            -              -             -              -



Note 30B: Major Classes of Departmental Income and Expenses by Output Groups and Outputs (continued)

                                                            Output Group 2.1         Output Group 2.2
                                                                                                                   Outcome 2 Total
                                                              Output 2.1.1             Output 2.2.1
                     Outcome 2
                                                               2009         2008        2009         2008              2009          2008
                                                              $’000        $’000       $’000        $’000             $’000         $’000
Departmental expenses
Show each relevant major class                                       -          -            -              -             -              -
Total departmental expenses                                          -          -            -              -             -              -

Funded by:
Departmental income
User charges                                                         -          -            -              -             -              -
Income from government                                               -          -            -              -             -              -
Show other income by major class                                     -          -            -              -             -              -
Total departmental revenues income                                   -          -            -              -             -              -



Note 30C: Major Classes of Departmental Assets and Liabilities by Outcomes
                                                               Outcome 1                Outcome 2                   Not attributed*                   Total
                                                                2009         2008        2009           2008          2009           2008           2009       2008
                                                               $’000        $’000       $’000          $’000         $’000          $’000          $’000      $’000
Departmental assets
Show other income by major class                                    -           -            -              -             -              -              -         -
Total departmental assets                                           -           -            -              -             -              -              -         -

Departmental liabilities
Show other income by major class                                     -          -            -              -             -              -              -         -
Total departmental liabilities                                       -          -            -              -             -              -              -         -
* Assets and liabilities that can not be reliably attributed to outcomes.


Outcomes 1 and 2 are described in Note 1.1. Net costs shown include intra-government costs that were eliminated in calculating the actual Budget outcome.

				
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