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Annual Report 2018-19

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Noosa Shire Council

Statement of Changes in Equity
for the year ended 30 June 2019

                                                                                            Asset
                                                                                     Revaluation            Retained             Total
                                                                                          Surplus            Surplus            Equity
                                                                       Notes                $'000              $'000             $'000


 2019
Opening Balance                                                                           41,739            974,285         1,016,024
a. Correction to opening balance                                                                 -                    -                -
b. Changes in Accounting Policies (prior year effects)                  1(d)                     -                   (3)              (3)
c. Adjustment on Initial Application of AASB 9                                                   -                    -                -
Opening Balance (as at 1 July 2018)                                                      41,739            974,282         1,016,021

d. Net Result for the Year                                                                       -           17,485            17,485


e. Other Comprehensive Income
 Revaluations: Property, Plant & Equip. Asset Revaluation Surplus       19                 9,070                      -         9,070
Other Comprehensive Income                                                                 9,070                      -         9,070

Total Comprehensive Income (c&d)                                                           9,070            17,485            26,555


Equity Balance as at 30 June 2019                                                        50,809            991,767         1,042,576



                                                                                            Asset
                                                                                     Revaluation            Retained             Total
                                                                                          Surplus            Surplus            Equity
                                                                       Notes                $'000              $'000             $'000


 2018
Opening Balance                                                                           26,892            973,692         1,000,584
a. Correction to opening balance                                                                 -                    -                -
Revised Opening Balance (as at 1 July 2017)                                              26,892            973,692         1,000,584

b. Net Result for the Year                                                                       -               593                 593


c. Other Comprehensive Income
 Revaluations: Property, Plant & Equip. Asset Revaluation Surplus       19                14,847                      -        14,847
Other Comprehensive Income                                                                14,847                      -        14,847

Total Comprehensive Income (c&d)                                                         14,847                 593           15,440


Equity Balance as at 30 June 2018                                                        41,739            974,285         1,016,024




The above statement should be read in conjunction with the accompanying Notes and Significant Accounting Policies.         page 54

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