Commonwealth Authorities and Companies (Financial Statements 2001-2002) Orders
22Assets Held in Trust
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22 Assets Held in Trust
22.1 The financial statements of agencies and authorities must include a note giving particulars of assets held in trust.
22.2 In relation to assets, the particulars required by clause 22.1 must be provided as a summary of the categories of assets held at the end of the reporting period and the purpose for which they are being held.
22.3 In relation to cash, the particulars required by clause 22.1 must include, for each significant category of trust, the:
(a) total amount held at the beginning of the reporting period;
(b) total receipts during the reporting period;
(c) total payments during the reporting period; and
(d) total amount held at the end of the reporting period.