23JContent of estimated financial statements

23J Content of estimated financial statements (1) Estimated financial statements comprise— (a) for the financial year in respect of which they are prepared and the following 3 financial years— S. 23J(1)(a)(i) amended by No. 43/2004 s. 6(1). (i) an estimated statement of financial performance of the Victorian general government sector for the year; S. 23J(1)(a)(ii) amended by No. 43/2004 s. 6(1). (ii) an estimated statement of financial position of the Victorian general government sector at the end of the year; S. 23J(1)(a)(iii) amended by No. 43/2004 s. 6(1). (iii) an estimated statement of cash flows of the Victorian general government sector for the year; (b) a statement of the accounting policies on which the statements required by paragraph (a) are based and explanatory notes. (2) The information in the estimated financial statements must take into account Government decisions and other circumstances that may have a material effect on the estimated financial statements. S. 23J(3) substituted by No. 43/2004 s. 6(2). (3) Estimated financial statements must be prepared— (a) on a basis consistent with the current financial policy objectives and strategies statement; and (b) in the manner and form determined by the Minister, having regard to appropriate financial reporting frameworks. S. 23K inserted by No. 9/2000 s. 4.