Proforma1 Accrual

Proforma Instructions Accrual school with general purpose financial statements

1

Proforma Instructions Accrual school with general purpose financial statements

2

Proforma Instructions Accrual school with general purpose financial statements

Instructions The following worksheets comprise a proforma reconciliation prepared for a sample non-government school. The proforma is based on a school that prepares summarised financial statements, such as general purpose financial statements prepared in accordance with Australian Accounting Standards. The proforma includes the school's Income Statement, Balance Sheet, Trial Balance and two reconciliation worksheets that reconcile the Income Statement and Balance Sheet to the FQ. The proforma also provides an example of how to treat boarding income and expenses when separate accounts have been maintained by the school during the year. The proforma provided is for illustration purposes only. While it is not mandatory to use the illustrated process, it provides a clear example of how to prepare the FQ in a manner that not only minimises errors but provides detailed documentation for school records. The creation of templates and mapping school accounts to the FQ items may initially require time and effort the individual responsible for preparing the FQ, use of standard processes and working papers should reduce the amount of time required to prepare the FQ in future years. Reconciliation of the Income Statement to the FQ items for Recurrent Income, Capital Income and Specified Activities The first reconciliation worksheet, Reconciliation Income Statement, illustrates the reconciliation of the Income Statement to the FQ in the following three stage process: 1. The summarised financial statements are disaggregated using the accounts from the Trial Balance. Each item on the Income Statement is reconciled to the Trial Balance accounts that comprise that item. No adjustments should be necessary to reconcile the financial statements to the Trial Balance, however if adjustments are required, a separate line should be included to show the adjustments and an appropriate explanation included. 2. The trial balance accounts are "mapped" to the FQ, i.e. beside each trial balance account a note is made of which FQ item it relates. In some cases, it may be necessary to allocate portions of an account between two or more FQ items. If this is the case, a note should be made as to why the allocation is required and the allocation percentage or basis. Where appropriate, other documentation to support allocations should also be maintained. Where allocations are required, consideration should be given to establishing separate accounts to record these types of transactions in the future. An example of an account that has been allocated between two FQ items in the proforma is account 2250, Light, Power and Heating. 3. Trial balance account values are allocated to the FQ items and recorded in the appropriate cell to allow easy addition and reconciliation. Sum the individual columns and use the totals to prepare the reconciliation. Record the totals in the FQ by item number.

3

Proforma Instructions Accrual school with general purpose financial statements

NOTE: not all accounts are reportable in the FQ. Refer to the column heading “Excluded” for examples of items not reported. Refer to the FQ Instruction Book for a comprehensive listing of items which are excluded from scope in the FQ. Where the school encounters items that are not specifically addressed in either the Instruction Book or the Chart of Accounts (CA), please contact DEEWR to determine the appropriate treatment for FQ reporting. Reconciliation of the Balance Sheet to the FQ items for Capital Expenditure and Loans The second reconciliation worksheet, Reconciliation Balance Sheet, is also a three step process. The first two steps are the same as the reconciliation of the Income Statement listed above. The third step of the process is to calculate the capital expenditure for the year based on changes to asset balances. Details of how to calculate capital expenditure are provided in the CA. Where the school has prepared financial statements that include a Statement of Cash Flows or a reconciliation of the opening carrying value to the closing carrying value of property plant and equipment, the school should also prepare a reconciliation of the capital expenditure calculated to the amounts disclosed as "payments for property, plant and equipment" or "asset additions" (or equivalent). General The final step before completing and submitting the FQ is to CHECK THE WORK. The template used by the school should include inbuilt checks between the Income Statement, Trial Balance and FQ. If the FQ has been completed correctly, the school should be able to reconcile all three documents easily, taking into account items excluded from FQ reporting. The proforma illustrates the reconciliation process for all statements listed. DEEWR selects a sample of schools annually for independent verification. If selected for review, a school must provide a copy of its audited financial statements as well as all working papers/reconciliations necessary to support the FQ information previously provided to DEEWR. DEEWR can request information at any time and with limited notice, therefore documentation should be retained as part of the school’s annual FQ preparation processes. Finally, documenting and retaining FQ information further supports the school by ensuring continuity of records year-on-year, especially during periods absence or turnover of the individual responsible for preparing the FQ.

4

Sample School Pty Limited Statement of Financial Performance For the Year Ended 31 December 200X

Income Revenue from Ordinary Activities

Current Year $ 1,066,732

Prior Year $ …

Expenditure Employee Benefits Expense Depreciation and Amortisation Teaching Materials Buildings and Grounds Maintenance Other Expenses from Ordinary Activities

621,511 49,172 87,203 42,754 133,340

… … … … …

Total Expenses from Ordinary Activities

933,980

…

Net Profit

132,752

…

Sample School Pty Limited Income Statement As at 31 December 200X Current Year $

Previous Year $

Current Assets Cash Receivables Inventories Other Total Current Assets

367,381 7,305 5,809 2,700 383,195

201,500 7,000 5,400 3,650 217,550

Non-Current Assets Investments Property, Plant and Equipment Total Non-Current Assets

38,800 449,356 488,156

40,000 495,828 535,828

Total Assets

871,351

753,378

Current Liabilities Accounts Payables Interest Bearing Liabilities Provisions Total Current Liabilities

7,061 24,190 17,161 48,412

7,092 23,478 16,666 47,236

Non-Current Liabilities Interest Bearing Liabilities Provisions Total Non-Current Liabilities

168,000 5,025 173,025

184,190 4,790 188,980

Total Liabilities

221,437

236,216

Net Assets

649,914

517,162

Equity Retained Profits Reserves Total Equity

639,914 10,000 649,914

507,162 10,000 517,162

Sample School Pty Limited Trial Balance for the year ended 31 December 200X

Acc. # 0110 0115 0120 0130 0150 0160 0170 0200 0230 0232 0235 0236 0240 0250 0260 0270 0290 0300 0390 0470 0510 0520 0525 0530 0540 0550 0560 0590 0595 0600 0610 0620 0700 0710 0715 0720 0730 0740 0750 0760 0770 0780 0790 0810 0820 0830 0850 0860 0870 0880

Account Description

Balance

Gross Tuition Fees (excl. FFPOS) -579,300 ABSTUDY Allowances Compulsory Tuition Charges -12,013 Discounts and Concessions 245 Other Discounts Fee Scholarships (Unendowed) Fee Scholarships (Endowed) Gross Recurrent Full Fee Paying Overseas Student Fees (FFPOS) -2,500 Other Receipts for 'Activities for Students' -200 Income for Transporting Students To and From School -723 Income for Excursions/Trips - Activities for Students -12,700 Income for Excursions/Trips - Other -4,502 Other Receipts from FFPOS -139 Income for Telephone Calls Income for Photocopying Income for Public Performances and Displays by the School -297 Enrolment and Application Fees -130 Church, Parish, Supporting Group Grants Other Income from Church, Parish, Supporting Groups Rents for School Facilities - During School Term Interest -5,821 Dividends -988 Profit on Sale of Investments 100 Donations for Recurrent Purposes Receipts from Capital Funds for Recurrent Purposes Foreign Exchange Gains - Recurrent Debts Forgiven - Recurrent Other Income -22 Bad Debts Recovered State Government Recurrent Grants -22,000 State Government Interest Subsidy Grant State Government Education Allowance Commonwealth Government Recurrent Grants -150,000 Commonwealth Government Short Term Emergency Assistance Commonwealth Government Establishment Grant Commonwealth Government Distance Education Grants Commonwealth Government ESL New Arrivals Grant -250 Literacy, Numeracy and Special Learning Needs Programme - per capita Literacy, Numeracy and Special Learning Needs Programme - recurrent Country Areas Programme Languages Programme Indigenous Education (including ESL for Indigenous Language Speaking Students) Other Commonwealth recurrent grants -895 Gross Boarding Fees -225,013 Compulsory Boarding Charges -15,268 Boarding Fee Discounts and Concessions Boarding Fee Other Discounts Boarding Fee Scholarships (Unendowed) 22,000 Boarding Fee Scholarships (Endowed) Gross Boarding School Fees from FFPOS -12,000

-

0885 0886 0890 0891 0895 0899 0900 0910 0920 0925 0930 0940 0950 0965 0970 0980 0990 1000 1010 1020 1031 1032 1033 1100 1200 1300 1310 1320 1360 1370 1400 1450 1460 1500 1510 1520 1530 1540 1600 1700 1750 2000 2050 2111 2112 2113 2121 2122 2123 2131 2132 2133 2134 2200 2250 2251

Income for Telephone Calls - Boarding Income for Photocopying - Boarding Miscellaneous Boarding School Income Rents from Boarding School Facilities - During School Term Other Boarding School Income From FFPOS Bad Debts Recovered - Boarding Commonwealth Government Capital Grants State Government Capital Grants Capital Fees and Levies (excl. FFPOS) Capital Fees & Levies from FFPOS Cash Donations for Capital Purposes Cash Equivalent of Donations of Capital Items Cash Equivalent of Capital Works Profit from the Sale of Fixed Assets Foreign Exchange Gains- Capital Debts Forgiven - Capital Other Capital Receipts Teachers Salaries Teachers Salaries - General Teaching - Lay Teachers Salaries - General Teaching - Religious Teachers Salaries - Permanent Relief Teachers Salaries - Emergency and Casual Relief Teachers Salaries - Librarians/Teacher Librarians Salaries - Specialist Support Staff Salaries - Aides and Assistants Stationery and Materials Library Departmental/Faculty Expenses School Magazine Prizes and Graduation Expenses Sports Expenses and Materials Excursions/Trips Expenditure - Acivities for students Excursions/Trips Expenditure - Other Staff Allowances - Tuition Staff Allowances - General Teaching - Lay Staff Allowances - General Teaching - Religious Staff Allowances - Specialist Support Staff Staff Allowances - Aides and assistants Miscellaneous Tuition Expenses Workers Compensation Insurance Superannuation Salaries and Wages - Administrative & Clerical Services Salaries and Wages - Other Services Buildings and Equipment - Salaries & Wages Buildings and Equipment - Contracts Buildings & Equipment - Expenses, Materials & Replacement Gardens and Grounds - Salaries & Wages Gardens and Grounds - Contracts Gardens and Grounds - Expenses and Materials Caretaking and Cleaning - Salaries & Wages Caretaking and Cleaning - Contracts Caretaking and Cleaning - Expenses and Materials Caretaking and Cleaning - Security and Other Services Fringe Benefits Tax Light, Power and Heating Electricity

-129 -3,000 -1,200 -194 300,798 14,782 44,192 4,741 890 41,231 1,206 10,000 12,732 12,700 1,409 102 3,091 32,570 104,921 38,921 14,000 11,031 11,000 6,723 1,023 17,892 -

2252 2270 2271 2272 2300 2400 2410 2420 2430 2435 2440 2450 2460 2470 2480 2490 2495 2500 2510 2511 2520 2530 2600 2620 2650 2651 2652 2653 2660 2661 2662 2663 2664 2670 2671 2672 2673 2674 2700 2710 2711 2715 2720 2721 2722 2730 2800 2820 2830 2850 2890 2900 2905 2910 2915 2930

Oil and Gas Water, Sewerage and Council Charges Water Rates Waste Disposal Insurance - General General Office Expenses Printing and Stationery Postage Telephones Photocopier Running Costs Bank Charges Audit Fees Accounting Fees Legal Expenses Advertising Computer Expenses Miscellaneous Non-Salary Administrative and Clerical Expenses Motor Vehicle Expenses Transport Costs Transport Costs-Transporting Students between Home and School Cartage and Freight Travelling Expenses Levies - Central Bodies Subscriptions Staff Allowances - Administrative and General Staff Allowances - Administrative & Clerical Staff Staff Allowances - Other Services Staff Staff Allowances - Building, Operations & Maintenance Staff Staff - Training - General Staff - Training - General Teaching - Lay Staff - Training - General Teaching - Religious Staff -Training - Teaching - Other Staff - Training - Non Teaching Staff - Welfare - General Staff - Welfare - General Teaching - Lay Staff - Welfare - General Teaching - Religious Staff - Welfare - Teaching - Other Staff - Welfare - Non Teaching Interest - Bank Overdraft Interest - Loans - Capital and Bridging Capital Interest - Loans - Recurrent Interest - Finance Leases Rent Rent - Teaching Facilities Rent - Sports Grounds Lease Payments - Operating Leases Catering for Functions (other than boarding) Foreign Exchange Losses Recurrent Foreign Exchange Losses - Capital Public Performances and Displays by the School Miscellaneous Administrative Expenses Long Service Leave Annual Leave Staff Study Leave Other Paid Leave Provision for Bad and Doubtful Debts

2,309 1,525 943 1,304 4,209 1,305 476 201 2,986 876 96 12,700 450 302 498 698 903 2,000 10,220 329 8,000 229 235 652 250

2935 2945 2950 2955 2960 2970 2980 2990 2995 3000 3010 3020 3030 3050 3060 3111 3112 3113 3121 3122 3123 3131 3132 3133 3134 3200 3250 3251 3252 3260 3261 3262 3300 3310 3350 3360 3400 3410 3420 3430 3435 3440 3450 3460 3470 3480 3500 3510 3520 3530 3650 3660 3670 3800 3810 3820

Provision for Diminution in Value of Investments Amortisation - Finance Lease Depreciation - Buildings Amortisation - Leasehold Land and Buildings Depreciation - Furniture and Equipment Depreciation - Plant and Machinery Depreciation - Motor Vehicles Loss on Sale of Fixed Asset Loss on Sale of Investments Salaries and Wages - Boarding Salaries - Administrative & Clerical - Boarding Salaries - Housekeeper and Other Supervisory Staff Salaries - Teaching Staff (Boarding Duties) Wages - Catering Wages - Domestics Buildings and Equipment - Salaries & Wages Buildings and Equipment - Contracts Buildings & Equipment - Expenses, Materials & Replacement Gardens and Grounds - Salaries & Wages Gardens and Grounds - Contracts Gardens and Grounds - Expenses and Materials Caretaking and Cleaning - Salaries & Wages Caretaking and Cleaning - Contracts Caretaking and Cleaning - Expenses and Materials Caretaking & Cleaning - Security and Other Services Fringe Benefits Tax - Boarding Light, Power and Heating Electricity Oil and Gas Water, Sewerage and Council Charges Water Rates Waste Disposal Insurance ( General) - Boarding Workers Compensation Insurance (Workcare) - Boarding Superannuation - Boarding Long Service Leave - Boarding General Office Expenses - Boarding Printing and Stationery - Boarding Postage - Boarding Telephones - Boarding Photocopier Running Costs - Boarding Bank Charges - Boarding Audit Fees - Boarding Accounting Fees - Boarding Legal Expenses - Boarding Advertising - Boarding Motor Vehicle Expenses - Boarding Transport Costs - Boarding Cartage and Freight - Boarding Travelling Expenses - Boarding Boarding Staff - Expense Allowances Boarding Staff - Training Boarding Staff - Welfare Catering - Boarding Catering - Boarding - Food and Supplies Catering - Boarding - Replacement of Kitchen and Dining Room Supplies

1,200 3,333 815 20,700 2,500 6,000 29,000 1,200 15,000 15,890 5,903 304 201 458 1,997 451 5,498 238 19,302 598

3830 3840 3850 3860 3870 3890 3910 3920 3930 3940 3950 3955 3960 3970 3980 3990 4000 4060 4061 4062 4069 4070 4100 4105 4109 4110 4119 4120 4190 4200 4209 4210 4219 4220 4290 4500 4509 4510 4519 4520 4600 4610 4700 4710 4715 4719 4730 4740 4745 4749 4750 4760 4765 4766 5000 5001

Replacements - Boarding - Linen etc. Hospital and Nursing Expenses - Boarding Laundry - Boarding Laundry - Boarding - Wages Laundry - Boarding - Expenses and Materials Miscellaneous Expenses - Boarding Interest - Bank Overdraft and Recurrent Loans - Boarding Interest - Capital and Bridging Capital Loans - Boarding Interest - Finance Leases - Boarding Rent and Operating Leases - Boarding Depreciation - Buildings - Boarding Amortisation - Leasehold Land & Buildings & Finance Leases - Boarding Depreciation - Furniture and Equipment - Boarding Depreciation - Plant and Machinery - Boarding Depreciation - Motor Vehicles - Boarding Provision for Bad and Doubtful Debts - Boarding General Suspense Account Payroll Clearing Account Group Tax Clearing Account Superannuation Clearing Account Other Deductions Clearing Account GST Clearing Account Bookshop Sales Bookshop Sales Tax Paid Bookshop - Opening Stock Bookshop - Purchases Bookshop - Closing Stock Bookshop Wages Bookshop Sundry Expenses Canteen Sales Canteen - Opening Stock Canteen - Purchases Canteen - Closing Stock Canteen Wages Canteen Sundry Expenses Clothing Pool Income Clothing Pool - Opening Stock Clothing Pool - Purchases Clothing Pool - Closing Stock Clothing Pool Expenses After School Child-Minding Income After School Child-Minding Expenditure Hire Fee Income Salary Expenses Administrative and General Expenses Sundry Expenses Hire Fee Income - Boarding Salary Expenses - Boarding Administrative and General Expenses - Boarding Sundry Expenses - Boarding Rental Property Income Rental Property Maintenance Rental Property Rates and Water Rates Rental Property Sundry Expenses Freehold Land at cost Freehold Land at valuation

709 259 9,876 484 810 15,014 -3,450 1,500 2,450 -2,100 400 -34,003 3,400 20,845 -3,209 10,980 -2,240 2,323 100,000 -

5050 5090 5100 5101 5110 5190 5200 5290 5300 5390 5400 5490 5600 5690 6000 6001 6010 6020 6030 6090 6100 6110 6200 6210 6240 6250 6290 6300 6310 6320 6330 6340 6350 6390 6400 6410 6420 6450 6490 6500 6510 6520 6550 6560 6590 6600 7000 7010 7020 7030 7100 7110 7120 7130 7200 7210

Leasehold Land and Buildings Accumulated Amortisation on Leasehold Land and Buildings Buildings at cost Buildings at valuation Improvements Accumulated Depreciation on Buildings and Improvements Furniture and Equipment Accumulated Depreciation on Furniture and Equipment Plant and Machinery Accumulated Depreciation on Plant and Machinery Motor Vehicles Accumulated Depreciation on Motor Vehicles Equipment Under Finance Lease Accumulated Amortisation on Equipment under Finance Lease Cash on Hand Petty Cash Cash Float - Bookshop Cash Float - Canteen Cash Float - Uniform Trading Cash Float - Other Cash at Bank General Account Debtors - Fees Debtors - Bookshop Debtors - Other Provision for Doubtful Debts Prepayments Inventories Stock - Bookshop Stock - Canteen Stock - Stationery Supplies Stock - Gardens and Grounds Supplies Stock - Clothing Shop Stock - Other Cash Deposits Cash Deposit No.1 Cash Deposit No.2 Commercial Bills Other Deposits Accrued Interest Receivable Accrued Interest - Deposit No.1 Accrued Interest - Deposit No.2 Accrued Interest - Commercial Bills Accrued Interest - Outstanding School Fees Accrued Interest - Other Deposits Sundry Loans Government and Semi-Government Stocks Government and Semi-Government Stocks - General Government and Semi-Government Stocks - Scholarships Government and Semi-Government Stocks - Prizes Debentures Debentures - General Debentures - Scholarships Debentures - Prizes Shares Shares - General

130,000 -3,250 253,000 -71,428 24,700 -5,000 30,000 -12,000 10,000 -6,666 500 500 500 365,881 8,055 -750 500 2,100 3,209 500 200 45,000

7220 7230 7290 7300 7310 7320 7330 7390 7900 8000 8050 8090 8095 8100 8110 8115 8116 8120 8150 8200 8210 8300 8330 8340 8350 8500 8590 8600 8610 8620 8700 8800 8830 8900 9000 9100 9110 9200 9210

Shares - Scholarships Shares - Prizes Provision for Diminution in Value Options Options - General Options - Scholarships Options - Prizes Provision for Diminution in Value Other Investments Current Liabilities Bank Overdraft Bank Loan Other Loan Bridging Finance Fees in Advance Deposits - Parents Deposits - Held on Behalf of Boarders Deposits - Held on Behalf of Third Party Enrolment Deposits Finance Lease Liability Sundry Creditors Accrued Expenses Provision - Long Service Leave Provision - Study Leave Provision - Annual Leave Provision - Fringe Benefits Tax Non-current Liabilities Bank Loan Other Loan Bridging Finance Deposits - Parents Enrolment Deposits Finance Lease Liability Provision - Long Service Leave Provision - Study Leave Foreign Currency Loan Accumulated Funds Capital Project Reserve Asset Revaluation Reserve Scholarship Fund School Prizes Fund

-6,200 -20,000 -1,500 -5,000 -22 -300 -4,190 -239 -16,331 -830 -70,000 -5,025 -98,000 -507,162 -10,000

Sample School Pty Limited Reconciliation of Statement of Financial Performance to the FQ For the year ended 31 December 200X

Financial Statements Revenue from Ordinary Activities

-579,300 -12,013 245 -

Mapping RI.010 RI.030 RI.050 RI.010 RI.010 RI.010 RI.020

-2,500

RI.040

-

-

-

-

-200

RI.050

-

-

-

-

-723

Excluded

-

-

-

-

-12,700

RI.051

-

-

-

-

Excluded RI.040 RI.055 RI.055

-

-

-

-

RI.055 RI.055

-

-

-

-

RI.055

-

-

-

-

RI.055

-

-

-

-

RI.055 RI.055 RI.055 RI.055 RI.055

-

-

-

-

0540

Income for Excursions/Trips - Others -4,502 Other Receipts from FFPOS -139 Income for Telephone Calls Income for Photocopying Income for Public Performances -297 and Displays by the School Enrolment and Application Fees -130 Church, Parish, Supporting Group Grants Other Income from Church, Parish, Supporting Groups Rents for School Facilities - During School Term Interest -5,821 Dividends -988 Profit on Sale of Investments Donations for Recurrent Purposes Receipts from Capital Funds for Recurrent Purposes -

RI.055

-

-

-

-

0550 0560 0590 0595

Foreign Exchange Gains - Recurrent Debts Forgiven - Recurrent Other Income -22 Bad Debts Recovered -

RI.055 RI.053 RI.055 RI.010

-

-

-

-

0600

State Government Recurrent Grants State Government Interest Subsidy Grant State Government Education Allowance Commonwealth Government Recurrent Grants Commonwealth Government Short Term Emergency Assistance Commonwealth Government Distance Education Grants Commonwealth Government ESL New Arrivals Programme Grant Literacy, Numeracy and Special Learning Needs Programme - per capita Literacy, Numeracy and Special Learning Needs Programme recurrent Country Areas Programme Languages programme Indigenous Education (including ESL for Indigenous Language Speaking Students) Other Commonwealth recurrent grants Gross Boarding Fees Compulsory Boarding Charges Boarding Fee Discounts and Concessions Boarding Fee Other Discounts Boarding Fee Scholarships (Unendowed) Boarding Fee Scholarships (Endowed) Gross Boarding School Fees from FFPOS Income for Telephone Calls Boarding

-22,000

RI.085

-

-

-

-

-

RI.100

-

-

-

-

-

RI.130

-

-

-

-

-150,000

RI.150

-

-

-

-

-

RI.151

-

-

-

-

-

RI.158

-

-

-

-

-250

RI.161

-

-

-

-

-

RI.165

-

-

-

-

-

RI.170 RI.190 RI.230

-

-

-

-

-895

RI.240

-

-

-

-

-895 -225,013 -15,268

RI.250 RI.010B RI.050B

-

-

-

-

RI.010B RI.010B

-

-

-

22,000

RI.010B

-

-

-

-

RI.020B

-

-

-

-

-12,000

RI.040B

-

-

-

-

-

RI.055B

-

-

-

-

RI.055B

-

-

-

-

RI.055B

-

-

-

-

RI.055B

-

-

-

-

RI.040B RI.010B

-

-

-

-

CI.010 CI.070

-

-

-

-

CI.080 CI.090

-

-

-

-

CI.095

-

-

-

-

CI.095 CI.095 CI.095 CI.095 CI.095 CI.095 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 RE.260 RE.270

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

RE.260

-

-

-

-

RE.270 RE.270 RE.270 RE.270B

-

-

-

-

RE.260B

-

-

-

-

RE.270B

-

-

-

-

RE.270B

-

-

-

-

RE.270B RE.015

-

-

-

-

RE.015

-

-

-

-

1,066,732 0110 0115 0120 0130 0150 0160 0170 0200 0230 0232 0235 0236 0240 0250 0260 0270 0290 0300 0390 0470 0510 0520 0525 0530

0610 0620 0700 0710 0720 0730

0740 0750 0760 0770 0780 0790 0810 0820 0830 0850 0860 0870 0880 0885 0886

0940 0950 0965 0970 0980 0990

Income for Photocopying - Boarding Miscellaneous Boarding School Income -129 Rents from Boarding School Facilities - During School Term Other Boarding School Income From FFPOS Bad Debts Recovered - Boarding Commonwealth Government Capital Grants State Government Capital Grants Capital Fees and Levies (excl. FFPOS) Capital Fees & Levies from FFPOS Cash Donations for Capital Purposes Cash Equivalent of Donations of -3,000 Capital Items Cash Equivalent of Capital Works Profit from the Sale of Fixed Assets -1,200 Foreign Exchange Gains - Capital Debts Forgiven - Capital Other Capital Receipts -194

4100

Bookshop Sales

-3,450

4200

Canteen Sales

-34,003

0890 0891 0895 0899 0900 0910 0920 0925 0930

Depreciation and Amortisation

4600 49,172 2945 2950 2955 2960 2970 2980 3950 3955 3960 3970

Employee Benefits Expense

Trial Balance Gross Tuition Fees (excl. FFPOS) ABSTUDY Allowances Compulsory Tuition Charges Discounts and Concessions Other Discounts Fee Scholarships (Unendowed) Fee Scholarships (Endowed) Gross Recurrent Full Fee Paying Overseas Student Fees (FFPOS) Other Receipts for 'Activities for Students' Income for Transporting Students To and From School Income for Excursions/Trips Activities for Students

3980 621,511 1000 1010

After School Child-Minding Income -2,240 Amortisation - Finance Leases 3,333 Depreciation - Buildings 815 Amortisation - Leasehold Land and Buildings Depreciation - Furniture and Equipment 20,700 Depreciation - Plant and Machinery 2,500 Depreciation - Motor Vehicles 6,000 Depreciation - Buildings - Boarding 810 Amortisation - Leasehold Land & Buildings & Finance Leases Boarding Depreciation - Furniture and 15,014 Equipment - Boarding Depreciation - Plant and Machinery - Boarding Depreciation - Motor Vehicles Boarding Teachers Salaries Teachers Salaries - General 300,798 Teaching - Lay

RI.010 579,300 -245 -

RI.010B -

225,013 -22,000

RI.020 -

RI.020B -

1020

RE.015

-

-

-

-

-

RE.015

-

-

-

-

14,782

RE.015

-

-

-

-

44,192 -

RE.015 RE.060 RE.060 RE.015

-

-

-

-

1,409

RE.015

-

-

-

-

-

RE.015

-

-

-

-

-

RE.060

-

-

-

-

3,091 32,570

RE.060 RE.090 RE.110

-

-

-

-

104,921

RE.060

-

-

-

-

RE.060

-

-

-

-

RE.060

-

-

-

-

RE.060

-

-

-

-

RE.060 RE.090 RE.145

-

-

-

-

RE.145

-

-

-

-

RE.145

-

-

-

-

RE.145

-

-

-

-

RE.145 RE.145

-

-

-

-

RE.145

-

-

-

-

RE.145 RE.145 RE.145 RE.145

-

-

-

-

RE.145

-

-

-

-

RE.145 RE.145 RE.145 RE.130 RE.090 RE.090 RE.060B

-

-

-

-

RE.060B

-

-

-

-

RE.060B

-

-

-

-

RE.015B RE.060B RE.060B RE.090B

-

-

-

-

3310 3350 3360

Salaries and Wages - Other Services 38,921 Buildings and Equipment - Salaries & Wages Gardens and Grounds - Salaries & Wages Caretaking and Cleaning - Salaries & Wages Fringe Benefits Tax 1,023 Motor Vehicle Expenses 498 Staff Allowances - Administrative and General Staff Allowances - Administrative & Clerical Staff Staff Allowances - Other Services Staff Staff Allowances - Building, Operations & Maintenance Staff Staff - Training - General Staff - Training - General Teaching Lay Staff - Training - General Teaching Religious Staff -Training - Teaching - Other Staff - Training - Non Teaching Staff - Welfare - General Staff - Welfare - General Teaching Lay Staff - Welfare - General Teaching Religious Staff - Welfare - Teaching - Other Staff - Welfare - Non Teaching Long Service Leave 235 Staff Study Leave Other Paid Leave Salaries and Wages - Boarding 29,000 Salaries - Administrative & Clerical 1,200 Boarding Salaries - Housekeeper and Other 15,000 Supervisory Staff Salaries - Teaching Staff (Boarding Duties) Wages - Catering Wages - Domestics 15,890 Fringe Benefits Tax - Boarding Workers Compensation Insurance 451 (Workcare) - Boarding Superannuation - Boarding 5,498 Long Service Leave - Boarding -

RE.090B RE.110B RE.130B

-

-

-

-

3650 3660 3670

Boarding Staff - Expense Allowances Boarding Staff - Training Boarding Staff - Welfare -

-

-

-

-

4120

Bookshop Wages

400

-

-

-

-

4220 2905

Canteen Wages Annual Leave

10,980 652

RE.145B RE.145B RE.145B SA.001 / SA.005 SA.001 / SA.005 RE.090

-

-

-

-

Buildings and Equipment - Contracts Buildings & Equipment - Expenses, Materials & Replacement Gardens and Grounds - Contracts Gardens and Grounds - Expenses and Materials

14,000

RE.195

-

-

-

-

11,031 11,000

RE.195 RE.195

-

-

-

-

6,723

RE.195

-

-

-

-

Caretaking and Cleaning - Contracts Caretaking and Cleaning Expenses and Materials Caretaking and Cleaning - Security and Other Services Buildings and Equipment - Salaries & Wages

-

RE.195

-

-

-

-

-

RE.195

-

-

-

-

-

RE.195

-

-

-

-

-

RE.060B

-

-

-

-

Buildings and Equipment - Contracts Buildings & Equipment - Expenses, Materials & Replacement Gardens and Grounds - Salaries & Wages Gardens and Grounds - Contracts Gardens and Grounds - Expenses and Materials Caretaking and Cleaning - Salaries & Wages

-

RE.195B

-

-

-

-

-

RE.195B

-

-

-

-

-

RE.060B RE.195B

-

-

-

-

-

RE.195B

-

-

-

-

-

RE.060B

-

-

-

-

Caretaking and Cleaning - Contracts Caretaking and Cleaning Expenses and Materials Caretaking & Cleaning - Security and Other Services

RE.195B

-

-

-

-

RE.195B

-

-

-

-

RE.195B

-

-

-

-

17,892 2,309

RE.195 RE.195 RE.195

-

-

-

-

1,525 943 1,304 4,209 1,305 476 201 2,986 876 96 12,700 450

RE.195 RE.195 RE.195 RE.145 RE.145 RE.145 RE.145 RE.145 RE.145 RE.145 RE.145 RE.145 RE.145 RE.145 RE.145

-

-

-

-

302 -

RE.145 RE.145 RE.145 RE.220

-

-

-

-

2710 2711 2715 2720 2721 2722

Light, Power and Heating Electricity Oil and Gas Water, Sewerage and Council Charges Water Rates Waste Disposal Insurance - General General Office Expenses Printing and Stationery Postage Telephones Photocopier Running Costs Bank Charges Audit Fees Accounting Fees Legal Expenses Advertising Computer Expenses Miscellaneous Non-Salary Administrative and Clerical Expenses Cartage and Freight Levies - Central Bodies Interest - Bank Overdraft Interest - Loans - Capital and Bridging Capital Interest - Loans - Recurrent Interest - Finance Leases Rent Rent - Teaching Facilities Rent - Sports Grounds

10,220 329 -

RE.230 RE.220 RE.240 RE.250 RE.250 RE.250

-

-

-

-

2730

Lease Payments - Operating Leases -

RE.250

-

-

-

-

1032 1033 1100 1200 1500 1510 1520 1530 1540 1700 1750 2000 2050 2111 2121 2131 2200 2500 2650 2651 2652 2653 2660 2661 2662 2663 2664 2670 2671 2672 2673 2674 2900 2910 2915 3000 3010 3020 3030 3050 3060 3200

Buildings and Grounds Maintenance

42,754 2112 2113 2122 2123 2132 2133 2134 3111 3112 3113 3121 3122 3123 3131 3132 3133 3134

Other Expenses from Ordinary Activities

Teachers Salaries - General Teaching - Religious Teachers Salaries - Permanent Relief Teachers Salaries - Emergency and Casual Relief Teachers Salaries Librarians/Teacher Librarians Salaries - Specialist Support Staff Salaries - Aides and Assistants Staff Allowances - Tuition Staff Allowances - General Teaching - Lay Staff Allowances - General Teaching - Religious Staff Allowances - Specialist Support Staff Staff Allowances - Aides and assistants Workers Compensation Insurance Superannuation Salaries and Wages - Administrative & Clerical Services

-

1031

133,340 2250 2251 2252 2270 2271 2272 2300 2400 2410 2420 2430 2435 2440 2450 2460 2470 2480 2490 2495 2520 2600 2700

2800 2890 2930 2935 2990 3250 3251 3252 3260 3261 3262 3300 3400 3410 3420 3430 3435 3440 3450 3460 3470 3480 3500 3510 3520 3530 3800 3810

-

-

-

-

RE.145

-

-

-

-

250

RI.010

-250

-

-

-

1,200 5,903 -

RE.290 RE.290 RE.195B RE.195B RE.195B

-

-

-

-

304 201 458 1,997

RE.195B RE.195B RE.195B RE.145B

-

-

-

-

-

RE.145B RE.145B RE.145B RE.145B

-

-

-

-

238 -

RE.145B RE.145B RE.145B RE.145B RE.145B RE.145B RE.145B RE.145B RE.145B RE.145B RE.145B

-

-

-

-

19,302

RE.145B

598

-

-

-

-

-

-

-

-

RE.145B

-

-

-

-

RE.145B RE.145B RE.145B

-

-

-

-

RE.145B

-

-

-

-

Miscellaneous Expenses - Boarding 484 Interest - Bank Overdraft and Recurrent Loans - Boarding Interest - Capital and Bridging Capital Loans - Boarding -

RE.145B

-

-

-

-

RE.220B

-

-

-

-

RE.230B

-

-

-

-

RE.240B

-

-

-

-

RE.250B

-

-

-

-

3990

Interest - Finance Leases - Boarding Rent and Operating Leases Boarding Provision for Bad and Doubtful Debts - Boarding

-

-

-

-

4105

Bookshop Sales Tax Paid

-

-

-

-

-

4109

Bookshop - Opening Stock

1,500

-

-

-

-

4110

Bookshop - Purchases

2,450

-

-

-

-

4119

Bookshop - Closing Stock

-2,100

-

-

-

-

4190

Bookshop Sundry Expenses

-

-

-

-

-

4209

Canteen - Opening Stock

3,400

-

-

-

-

4210

Canteen - Purchases

20,845

-

-

-

-

4219

Canteen - Closing Stock

-3,209

-

-

-

-

4290

Canteen Sundry Expenses

-

-

-

-

-

4500

Clothing Pool Income

-

-

-

-

-

4509

Clothing Pool - Opening Stock

-

-

-

-

-

4510

Clothing Pool - Purchases

-

-

-

-

-

4519

Clothing Pool - Closing Stock

-

-

-

-

-

4520

-

-

-

-

-

4610

Clothing Pool Expenses After School Child-Minding Expenditure

-

-

-

-

4700

Hire Fee Income

-

-

-

-

-

4710

-

-

-

-

-

4715

Salary Expenses Administrative and General Expenses

-

-

-

-

4719

Sundry Expenses

-

-

-

-

-

4730

Hire Fee Income

-

-

-

-

-

4740

-

-

-

-

-

4745

Salary Expenses Administrative and General Expenses

-

-

-

-

4749

Sundry Expenses

-

-

-

-

-

4750

Rental Property Income

-

-

-

-

-

4760

Rental Property Maintenance Rental Property Rates and Water Rates

-

-

-

-

-

-

-

-

-

-

-

-

-

-

8,000 4,741 890 41,231 1,206 10,000 12,732

RE.145 CE.055 RE.145 RE.145 RE.145 RE.145 RE.145 RE.145

-

-

-

-

12,700 102 698

RE.145 RE.145 RE.145

-

-

-

-

-

-

-

-

2850

Rental Property Sundry Expenses Foreign Exchange Losses Recurrent Foreign Exchange Losses - Capital Stationery and Materials Library Departmental/Faculty Expenses School Magazine Prizes and Graduation Expenses Sports Expenses and Materials Excursions/Trips Expenditure Activities for Students Miscellaneous Tuition Expenses Transport Costs Transport Costs-Transporting Students between Home and School Travelling Expenses Subscriptions Public Performances and Displays by the School

RI.010B SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001B / SA.005B SA.001B / SA.005B SA.001B / SA.005B SA.001B / SA.005B SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005 SA.001 / SA.005

-

RE.145

-

-

-

-

4000 4060 4061 4062

General Suspense Account Payroll Clearing Account Group Tax Clearing Account Superannuation Clearing Account

-

Excluded Excluded Excluded Excluded

-

-

-

-

4069

Other Deductions Clearing Account

-

Excluded

-

-

-

3840 3850 3860 3870 3890 3910 3920 3930 3940

4765 4766 2820 2830 87,203 1300 1310 1320 1360 1370 1400 1450 1600 2510 2511 2530 2620

Net Profit per FQ (RI+CI-RE-CE+/-SA) Plus: Capital Expenditure included in Statement of Financial Position Plus: amounts excluded from the FQ Equals: Net Profit per Statement of Financial Performance

RE.145

229

RE.145B

3830

Check: Net Profit per Statement of Financial Performance Net Profit per Trial Balance

General Office Expenses - Boarding Printing and Stationery - Boarding Postage - Boarding Telephones - Boarding Photocopier Running Costs Boarding Bank Charges - Boarding Audit Fees - Boarding Accounting Fees - Boarding Legal Expenses - Boarding Advertising - Boarding Motor Vehicle Expenses - Boarding Transport Costs - Boarding Cartage and Freight - Boarding Travelling Expenses - Boarding Catering - Boarding Catering - Boarding - Food and Supplies Catering - Boarding - Replacement of Kitchen and Dining Room Supplies

-

Replacements - Boarding - Linen etc. 709 Hospital and Nursing Expenses 259 Boarding Laundry - Boarding Laundry - Boarding - Wages Laundry - Boarding - Expenses and 9,876 Materials

3820

Teaching Materials

Catering for Functions (other than boarding) Miscellaneous Administrative Expenses Provision for Bad and Doubtful Debts Provision for Diminution in Value of Investments Loss on Sale of Fixed Asset Light, Power and Heating Electricity Oil and Gas Water, Sewerage and Council Charges Water Rates Waste Disposal Insurance ( General) - Boarding

2,323

-

-

-

2,000

- Out of Scope RE.145 RE.145

132,752 -132,752 (NOTE: The amount is negative as it represents a credit balance, ie a profit. 124,527 3,000 5,225 132,752

RI.010 578,805

RI.010B 203,013

RI.020 -

RI.020B -

RI.030 -

RI.030B -

RI.040 2,500

RI.040B -

RI.050 12,013 -

RI.050B -

RI.051 -

RI.051B -

RI.053 -

RI.053B -

RI.055 -

RI.055B -

RI.085 -

RI.100 -

RI.130 -

RI.150 -

RI.151 -

RI.155 -

RI.158 -

RI.161 -

RI.165 -

RI.170 -

RI.172 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

200

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

139 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

130

-

-

-

-

-

-

297 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

22 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

250

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

129

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

12,000

15,268

12,700

5,821 988 -

22,000

150,000

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

RI.030 -

RI.030B -

RI.040 2,639 -

RI.040B 12,000

RI.050 12,213

RI.050B 15,268

RI.051 12,700

RI.051B -

RI.053 -

RI.053B -

RI.055 6,961

RI.055B 129

RI.085 22,000

RI.100 -

RI.130 -

RI.150 150,000

RI.151 -

RI.155 297

RI.158 -

RI.161 250

RI.165 -

RI.170 -

RI.172 -

RI.190 -

RI.230 -

RI.240 -

RI.250 -

CI.010 -

CI.070 -

CI.080 -

CI.090 -

CI.095 -

CI.105 -

RE.015 -

RE.015B -

RE.060 -

RE.060B -

RE.090 -

RE.090B -

RE.110 -

RE.110B -

RE.130 -

RE.130B -

RE.145 -

RE.145B -

RE.195 -

RE.195B -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

895 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,200 194

3,000 -

300,798

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

14,782

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

44,192 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,409

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

104,921

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

38,921

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

498

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

3,091 -

1,023 -

-

32,570

-

-

-

-

-

-

-

-

-

-

29,000

-

-

-

-

235 -

-

-

-

-

-

-

1,200

-

-

-

-

-

-

-

-

-

-

-

15,000

-

-

-

-

-

-

-

-

-

-

-

15,890 -

-

-

-

-

-

-

-

-

-

-

-

-

451 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

652

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

14,000

-

-

-

-

-

-

-

-

-

-

-

-

-

11,031 11,000

-

-

-

-

-

-

-

-

-

-

-

-

-

-

6,723

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

14,314 2,309

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,209 1,305 476 201 2,986 876 96 12,700 450

-

1,525 943 1,304 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

302 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

5,498 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

229

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

5,903 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

304 201 458 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

238 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

19,302

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

598

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

709

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

259 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

9,876

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

484

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,741 890 41,231 1,206 10,000 12,732

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

12,700 102 698

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

903 2,000

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

RI.190 -

RI.230 -

RI.240 895

RI.250 -

CI.010 -

CI.070 -

CI.080 -

CI.090 -

CI.095 1,394

-

RE.015 361,181

RE.015B -

RE.060 143,842

RE.060B 61,090

RE.090 4,766

RE.090B 451

RE.110 32,570

RE.110B 5,498

RE.130 235

RE.130B -

RE.145 111,531

1,997

RE.145B 33,463

RE.195 63,149

-

RE.195B 6,866

RE.220 -

RE.220B -

RE.230 -

RE.230B -

RE.240 -

RE.240B -

RE.250 -

RE.250B -

RE.260 -

RE.260B -

RE.270 -

RE.270B -

RE.290 -

RE.290B -

SA.001 / SA.005 -

CE.005 -

CE.030 -

CE.040 -

CE.050 -

CE.055 Excluded -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-3,450

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-34,003

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

815

-

-

-

-2,240 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

810

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

3,333 -

20,700 2,500 6,000 -

15,014

Comments

Excluded as required by DEST -723 instructions page 8 Excluded as required by DEST -4,502 instructions page 13 (RI.051) -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

400

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

10,980 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

20% allocated to specified activities to represent electricity used by the Canteen and - Bookshop -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

329 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

10,220 -

3,578 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,500

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,450

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-2,100

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

3,400

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

20,845

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-3,209

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Balance should be Nil, therefore not required to be - reported in the FQ - As above - As above - As above

-

- As above

RE.220 10,220

RE.220B -

RE.230 -

RE.230B -

RE.240 329

RE.240B -

RE.250 -

RE.250B -

RE.260 3,333

RE.260B -

RE.270 30,015

RE.270B 15,824

1,200 -

RE.290 1,200

RE.290B -

-

2,323

SA.001 / SA.005 474

CE.005 -

CE.030 -

CE.040 -

CE.050 -

8,000 -

-

CE.055 Excluded 8,000 -5,225

Sample School Pty Limited Reconciliation of the Balance Sheet to the FQ For the year ended 31 December 200X Extract from the Balance Sheet

Property, Plant and Equipment

Payables

Interest Bearing Liabilities

Extract from the Trial Balance (current and prior year)

Current Year Prior Year $ $ 449,356 495,828

7,061

24,190

7,092

23,478

5000 5100 5190 5200 5290 5300 5390 5400 5490 5600 5690 8100 8115 8116 8120 8200 8210 8050 8150

Interest Bearing Liabilities

168,000

184,190

8500 8700 8900

Freehold Land at cost Buildings at cost Accumulated Depreciation on Buildings Furniture and Equipment Accumulated Depreciation on Furniture and Equipment Plant and Machinery Accumulated Depreciation on Plant and Machinery Motor Vehicles Accumulated Depreciation on Motor Vehicles Equipment Under Finance Lease Accumulated Amortisation on Finance Leases Fees in Advance (relating to charges by school for following year Deposits - Held on Behalf of Boarders Deposits - Held on Behalf of Third Party Enrolment Deposits Sundry Creditors Accruals Bank Loan - Recurrent (payable within 12 months) Finance Lease Liability - portion of lease payable within 12 months Bank Loan - Recurrent (not normally payable within 12 months) Finance Lease Liability - portion of lease not payable within 12 months Foreign Currency Loan

NOTE: It is possible for amounts included in the Statement of Financial Performance to be treated as capital expenditure in the FQ, therefore the amounts calculated here for CE items must be added to any CE items in the reconciliation of the Statement of Financial Performance before filling out the FQ.

Mapping

Current Year Prior Year $ $ 100,000 100,000 130,000 130,000 -3,250 -1,625 253,000 250,000 -71,428 -35,714 24,700 25,000 -5,000 -2,500 30,000 30,000 -12,000 -6,000 10,000 10,000 -6,666 -3,333 -1,500 -5,000 -22 -300 -239 -20,000

-1,500 -5,000 -22 -300 -220 -50 -20,000

CE.005 CE.005 Excluded CE.030 Excluded CE.040 Excluded CE.050 Excluded CE.055 Excluded Excluded Excluded Excluded LN.001/LN.004 Excluded Excluded LN.015 / LN.019

-4,190

-3,478 LN.025 / LN.029

-70,000

-90,000 LN.015 / LN.019

-98,000

-4,190 LN.025 / LN.029 -90,000 LN.025 / LN.029

Calculation of Capital Expenditure Closing balance

Opening balance

Revaluation Revaluation Assets increments decrements disposed

Capital Expenditure

100,000 130,000

-100,000 -130,000

-

-

-

-

253,000

-250,000

-

-

-

24,700

-25,000

-

-

300

-

30,000

-30,000

-

-

-

-

10,000

-10,000

-

-

-

-

3,000