Annual Report 2006

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ERA

Promoting fair prices, quality services and choice.

  • Letter of Transmission to the Treasurer
  • Executive Summary
  • About the Authority
    • The Role of the Authority
    • The Governing Body
    • Organisational Structure
    • Corporate Executive
    • Vision, Mission and Values
    • Responsible Minister
    • Relevant Legislation
  • The Year in Review
    • The Chairman's Overview
    • Facts-at-a-glance
    • Highlights
  • Report on Operations
    • Contribution to Better Planning: Better Services
    • Divisional Operations Key Deliverables and Achievements
      1. Gas and Rail Access Division
      2. Electricity Access Division
      3. Industry Policy Division
      4. Licensing, Monitoring and Customer Protection Division
      5. References and Research Division
    • Financial Outcomes
  • Survey of Stakeholders
    • Survey Results
  • Report on Corporate Activities
    • Corporate Support
    • Compliance
      1. Goal 1
      2. Goal 2
      3. Goal 3
      4. Goal 4
      5. Goal 5
    • Stakeholder and Public Communication
    • Memoranda of Understanding
    • Boards and Committees
      1. Authority Committees
      2. Committees Observed
    • Publications
    • Statement of Compliance
  • Looking into the Future
    • Operating Environment
    • Future Challenges
    • Planned Achievements
      1. Gas and Rail Access Division
      2. Industry Policy and Electricity Division
      3. Licensing, Monitoring and Customer Protection Division
      4. References and Research Division
      5. Finance and Administration
  • Independent Audit Opinion
  • Performance Indicators
    • Statement of Certification
    • Performance Indicators for 2005-06
      1. Effectiveness
      2. Efficiency
  • Financial Statements
    • Certification of Financial Statements
    • Income Statement
    • Balance Sheet
    • Statement of Changes in Equity
    • Cash Flow Statement
    • Notes to the Financial Statements
  • Glossary of Terms

Notes to the Financial Statementsfor the year ended 30 June 2006

  1. First-time adoption of Australian equivalents to International Financial Reporting Standards
  2. Summary of significant accounting policies
  3. Disclosure of changes in accounting policy and estimates
  4. Employee benefits expense
  5. Supplies and services
  6. Depreciation expense
  7. Accommodation expenses
  8. Capital User Charge
  9. Other expenses
  10. User charges and fees
  11. Interest revenue
  12. Other revenue
  13. Income from State Government
  14. Cash and cash equivalents
  15. Restricted cash and cash equivalents
  16. Receivables
  17. Amounts receivable for services
  18. Other assets
  19. Property, plant and equipment
  20. Payables
  21. Provisions
  22. Other liabilities
  23. Equity
  24. Notes to the Cash Flow Statement
  25. Commitments
  26. Remuneration of members of the Accountable Authority and senior officers
  27. Remuneration of Auditor
  28. Related bodies
  29. Affiliated bodies
  30. Contingent liabilities and contingent assets
  31. Events occurring after the balance sheet date
  32. Explanatory statement
  33. Financial Instruments
  34. Reconciliations explaining the transition to Australian equivalents to International Financial Reporting Standards (AIFRS)
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