Document ID: chunk:federal_register_of_legislation:F2018L00591:body:0:p6
Version: federal_register_of_legislation:F2018L00591
Segment Type: other
Provision Reference: 
Character Range: 14625–17976

1. employers for making payroll deductions of membership subscriptions;
           2. litigation and other legal costs; and
           3. other payables;
       b)             interest-bearing liabilities;
       c)              employee provisions in respect of holders of offices in the reporting unit by:
           1. annual leave;
           2. long service leave;
           3. separation and redundancy;
           4. other employee provisions; and
       d)             employee provisions in respect of employees (other than holders of offices) of the reporting unit by:
           1. annual leave;
           2. long service leave;
           3. separation and redundancy; and
           4. other employee provisions.
Equity
22.          Balances for the following items must be disclosed, so far as applicable, either in the notes to the financial statements or on the face of the statement of financial position:
       a)             each fund or account operating:
           1. in respect of compulsory levies raised by the reporting unit or voluntary contributions collected from members of the reporting unit; or
           2. that is required by the rules of the organisation;
       b)             in respect of any transfer to and/or withdrawals from any fund or account mentioned in a) above:
           1. the name of the fund or account;
           2. the amount transferred or withdrawn;
       c)              where monies from a fund or account mentioned in a) above have been invested in any asset(s):
           1. the name of the fund or account from which the monies were invested; and
           2. the value of those asset(s); and
       d)             the balance of the general fund.

Statement of cash flows
23.          The statement of cash flows shall report cash inflows and cash outflows during the reporting period classified by operating, investing and financing activities.  Total amounts of cash flows for the following items must be disclosed, so far as applicable, on the face of the statement of cash flows:
Operating activities
       a)             cash receipts from:
           1. membership subscriptions;
           2. sale of goods and rendering of services;
           3. interest; and
           4. other
       b)             cash payments to:
           1. suppliers for goods and services;
           2. employees; and
           3. other
Investing activities
       c)              cash receipts from:
           1. sale of assets; and
           2. other
       d)             cash payments to:
           1. purchase assets; and
           2. other
Financing activities
       e)             cash receipts from:
           1. borrowings; and
           2. other
       f)               cash payments to:
           1. repay borrowings; and
           2. other
    1. The reporting unit shall report cash flows from operating, investing and financing activities on a direct method, that is, all major classes of gross cash receipts and gross cash payments are disclosed.
    2. The reporting unit shall disclose the components of cash and cash equivalents and shall present a reconciliation of the amounts in its statement of cash flows with the equivalent items in the statement of financial position.

Report required under subsection 255(2A)
26.          Subsection 255(2A) of the RO Act