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Application

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5 [Deleted]

6 The following table identifies which paragraphs are applicable to each type of entity to which this Standard applies:

<table cellspacing="0" cellpadding="0" style="width:91.32%; margin-left:39.1pt; border:0.75pt solid #000000; border-collapse:collapse"><thead><tr style="height:9.85pt"><td style="width:38.64%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt; page-break-after:avoid"><span style="font-weight:bold">Type of entity to which the paragraph is applicable</span></p></td><td style="width:48.22%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt"><span style="font-weight:bold">Content of paragraphs</span></p></td><td style="width:13.16%; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt; text-align:justify"><span style="font-weight:bold">Para No.</span></p></td></tr></thead><tbody><tr style="height:12.3pt"><td rowspan="4" style="width:38.64%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt; page-break-after:avoid"><span>Government departments</span></p></td><td style="width:48.22%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt"><span>Parliamentary appropriations</span></p></td><td style="width:13.16%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt; text-align:justify"><span>32</span></p></td></tr><tr style="height:12.95pt"><td style="width:48.22%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt"><span>Liabilities of government departments assumed by other entities</span></p></td><td style="width:13.16%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt; text-align:justify"><span>39 – 43A</span></p></td></tr><tr style="height:12.95pt"><td style="width:48.22%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt"><span>Contributions by owners and distributions to owners</span></p></td><td style="width:13.16%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt; text-align:justify"><span>48 – 53</span></p></td></tr><tr style="height:12.95pt"><td style="width:48.22%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt"><span>Restructure of administrative arrangements</span></p></td><td style="width:13.16%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt; text-align:justify"><span>54 – 59</span></p></td></tr><tr style="height:11.7pt"><td style="width:38.64%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt"><span>Other government controlled not-for-profit entities</span></p></td><td style="width:48.22%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt"><span>Restructure of administrative arrangements</span></p></td><td style="width:13.16%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt; text-align:justify"><span>54 – 59</span></p></td></tr><tr style="height:12.95pt"><td style="width:38.64%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt"><span>Local governments and whole of governments</span></p></td><td style="width:48.22%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt"><span>Contributions by owners and distributions to owners</span></p></td><td style="width:13.16%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; margin-left:0.85pt; text-align:justify"><span>48 </span><span>– 53</span></p></td></tr></tbody></table>