Document ID: chunk:federal_register_of_legislation:F2018L00591:body:0:p10
Version: federal_register_of_legislation:F2018L00591
Segment Type: other
Provision Reference: 
Character Range: 25744–28705

any other record of information;

       c)    financial reports or financial records, however compiled, recorded or stored;

       d)    a document (section 6 of the RO Act).

financial statements comprise a statement of financial position, a statement of comprehensive income and a statement of cash flows.
financial support means financial resources provided to ensure that the provision of the principal activities are possible.
financial year in relation to an organisation means the period of 12 months commencing on 1 July in any year, or another period of 12 months as is provided in the rules of the organisation (section 6 of RO Act), or a different period in the special circumstances set out in section 240 of the RO Act.
financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.
general administrative expenses includes expenses in respect of the office of the reporting unit, and other expenses that arise at the reporting unit level and relate to the reporting unit as a whole.
general fund means the equity of the reporting unit other than in relation to any fund operated by the reporting unit for a specific purpose.
general purpose financial report required to be prepared under subsection 270(4) of the RO Act comprises those documents specified at paragraph 7 of these guidelines.
grant or donation is taken to have the same meaning as used in section 149 or section 237 of the RO Act, though it is not limited by amount.
investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
liabilities are a present obligation of the reporting unit arising from past events, the settlement of which is expected to result in an outflow from the reporting unit of resources embodying economic benefits.
membership subscriptions mean and/or include entrance fees or periodic subscriptions in respect of membership of the organisation.
notes to the financial statements comprise notes containing information required by these reporting guidelines.
operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities.
organisation means an organisation registered under the RO Act.
other entity includes a state association, a transitionally recognised association, external entity or other controlled entity of the reporting unit.
other comprehensive income comprises items of income and expenses (including reclassification adjustments) that are not recognised in profit and loss.  The components of other comprehensive income include:
a)    changes in revaluation surplus;
b)    re-measurements of defined benefit plans
c)    gains and losses on remeasuring available-for-sale financial assets; and
d)    the effective portion of gains and losses on hedging instruments in a cash flow hedge.
payables are amounts