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Section 18 - Financial Management and Accountability (Financial Statements 2001-2002) Orders - Analysis of Equity | Zoe

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Financial Management and Accountability (Financial Statements 2001-2002) Orders

18Analysis of Equity

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18 Analysis of Equity

18.1 The notes for Agencies and Authorities in the General Government Sector must include the following table reconciling the opening and closing balances of equity.

Analysis of Equity

	A	B	C	D	E = B + C + D	F	G = A +E+ F
Item	Accumulated results($’000)	Asset revaluation reserve($’000)	Foreign currency translation reserve($’000)	Other reserves($’000)	Total reserves($’000)	Total Contributed equity/capital($’000)	TotalEquity($’000)
Opening balance as at 1 July
Operating results and extraordinary items after tax
Dividends provided for or paid
Net revaluation increment/(decrement)
Transfers to/(from)/between reserves
Changes in accounting policies
Currency translation gain/(loss)
Capital Use Charge (CUC) payments
Contribution/Distribution of equity
Injection for capital works
Other (give details below)

Closing balance as at 30 June
Less: Outside Equity Interests