Appendixes
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› A: Resources for the Outcome ›
B: Financial Statements
› Independent Audit Report › Statement
by the CEO and CFO › Financial performance
› Financial position › Cash
flows › Commitments › Contingencies
› Notes
› 1 Accounting policies › 2 Adoption
of equivalents › 3 Events after reporting date ›
4 Revenues › 5 Expenses ›
6 Borrowing costs › 7 Financial assets
› 8 Non-financial assets › 9 Interest
bearing liabilities › 10 Provisions › 11
Payables › 12 Equity › 13
Cash flow reconciliation › 14 Contingent liabilities and
assets › 15 Executive remuneration › 16
Remuneration of auditors › 17 Average staffing levels
› 18 Financial instruments › 19
Appropriations › 20 Specific payment disclosures ›
21 Reporting outcomes
Australian Public Service Commission
Notes to and forming part of the financial statements
for the year ended 30 June 2005
Note 14: Contingent liabilities and assets
Quantifiable contingencies
The make good contingency of $524,000 (2004: $487,000) represents an estimate of the Commission’s restoration liability if it were to vacate leased office premises. The estimate is based on restoration costs for previous office fit outs.
Unquantifiable contingencies
As at 30 June 2005 the Commission has no unquantifiable contingencies (2004: nil).
