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Public Governance, Performance and Accountability (Financial Reporting) Rule 2015
35General requirements
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35 General requirements
(1) Reporting entities must account for and disclose appropriations (including special appropriations) in accordance with this rule, regardless of whether the relevant amounts are considered to be material, as appropriations are deemed material by nature. (2) Appropriations disclosures must be prepared on a recoverable GST exclusive basis and a cash basis.