2015-01-12 General Committee Agenda Attachment 1 to Item 17 Noosa Council Report 2014

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     NOOSA SHIRE COUNCIL

     Financial Statements
     For the six months ending 30 June 2014

                                                                  Table of contents
       Note
              Statement of Comprehensive Income
              Statement of Financial Position
              Statement of Changes in Equity
              Statement of Cash Flows
              Notes to the financial statements
         1           Significant accounting policies
        2            Analysis of results by function
         3           Revenue analysis
        4            Grants, subsidies, contributions and donations
         5           Capital income
         6           Gain (Joss) on the disposal of capital assets
         7           Gain on restructure of local government
         8           Employee benefits
         9           Materials and services
        10           Finance costs
        H            Depreciation and amortisation                                                                              ,
        12           Capital expenses
        13           Loss on write-off of capital assets
        14           Cash assets and cash equivalents
        15           Trade and other receivables
        16           Inventories
        17           Equity investments
        18           Property, plant and equipment
        19           Fair value measurements
        20           Intangible assets
        21           Trade and other payables
        22           Provisions
        23           Borrowings
        24           Other liabilities
        25           Retained surplus
        26           Commitments for expenditure
        27           Events after balance date
        28           Contingent liabilities
        29           Superannuation
        30           Trast funds
        31           Reconciliation of net result for the year to net cash inflow (outflow) from operating activities
        32           Operating lease income
        33           Financial Instruments
        34           National competition policy comprising:

                     Management Certificate
                     Independent Audit Report

              Other financial statements
                     Current-year Financial Sustainability Statement
                     Long-Term Financial Sustainability Statement

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