Document ID: chunk:federal_register_of_legislation:F2018L00591:body:0:p5
Version: federal_register_of_legislation:F2018L00591
Segment Type: other
Provision Reference: 
Character Range: 11687–14974

any such expenses included in an amount referred to elsewhere in this paragraph;
       l)                interest on loans and any other expenses incurred in connection with the control or management of the assets of the reporting unit;
       m)           provision for depreciation or amortisation on investments and other assets; and
       n)             penalties imposed on the organisation under the RO Act and the Fair Work Act 2009.
19.          The statement of comprehensive income shall disclose so far as applicable the balances for the following items:
       a)             profit or loss;
       b)             other comprehensive income;
       c)              total comprehensive income for the period, being the total profit or loss and other comprehensive income;
       d)             where any amount (other than an amount included in an amount referred to elsewhere in these reporting guidelines) has been transferred to a fund or account kept for a specific purpose by the reporting unit or any such amount has been withdrawn from such a fund or account:
           1. the amount transferred to, or withdrawn from, that fund or account as the case may be; and
           2. the name of the fund or account; and
       e)             the net surplus or net deficit of the reporting unit that has been transferred to the general fund.

Statement of financial position
Assets
20.          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)             cash and cash equivalents;
       b)             prepayments;
       c)              receivables relating to:
           1. trade receivables;
           2. GST receivables;
           3. loans receivable that have been made, guaranteed or secured by the reporting unit to an officer of the reporting unit or a spouse, relative or any other entity under the joint or several control or significant influence of such officers, spouses or relative; and
           4. other receivables;
       d)             investments;
       e)             assets relating to:
           1. property, plant and equipment;
           2. intangible assets; and
           3. other assets;
       f)               accumulated depreciation presented as a deduction from the asset or class of assets to which it relates;
       g)             for each class of depreciable asset:
           1. the depreciation methods used; and
           2. the useful lives or the depreciation rates used; and
           3. the gross amount of depreciable assets and the related accumulated depreciation.

Liabilities
21.          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)             payables relating to:
           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.