Australian Public Service Commission
Statement of financial position

as at 30 June 2005

	Notes	2005 $’000	2004 $’000
ASSETS
Financial assets
Cash	7a	864	612
Receivables	7b	8,483	6,656
Other financial assets	7c	20	20
Total financial assets		9,367	7,288
Non-financial assets
Land and buildings	8a,8d	828	660
Infrastructure, plant and equipment	8b,8d	1,044	803
Intangibles	8c,8d	907	866
Inventories	8e	59	106
Prepayments paid	8f	345	411
Total non-financial assets		3,183	2,846
Total assets		12,550	10,134
LIABILITIES
Interest bearing liabilities
Leases	9a	635	237
Lease incentives	9b	143	42
Total interest bearing liabilities		778	279
Provisions
Employees	10a	5,144	4,730
Other provisions	10b	-	66
Total provisions		5,144	4,796
Payables
Suppliers	11a	1,942	1,570
Prepayments received	11b	1,709	1,277
Other payables	11c	38	30
Total payables		3,689	2,877
Total liabilities		9,611	7,952
NET ASSETS		2,939	2,182
EQUITY
Contributed equity	12a	(1,894)	(1,868)
Reserves	12a	1,290	1,290
Retained surpluses	12a	3,543	2,760
Total equity	12a	2,939	2,182
Current assets		9,771	7,805
Non-current assets		2,779	2,329
Current liabilities		5,377	4,253
Non-current liabilities		4,234	3,699

The above statement should be read in conjunction with the accompanying notes