Commonwealth of Australia
CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30JUNE 2013
CIRCULATED BY
Senator the honourable mathias cormann
MINISTER FOR FINANCE
of the commonwealth of australia
November 2013
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© Commonwealth of Australia 2013
ISBN 9780642749468
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Contents
Preface...... 1
Commentary on the financial statements...... 5
Introduction...... 7
Discussion and analysis...... 8
Consolidated Financial Statements, including the Australian Government (whole of government) and General Government Sector Financial Reports 27
Independent audit report...... 29
Australian Government operating statement...... 33
Australian Government balance sheet...... 34
Australian Government cash flow statement...... 35
Australian Government statement of changes in equity...... 36
Sector statements...... 39
Australian Government operating statement by sector — including General Government Sector Financial Report 40
Australian Government balance sheet by sector — including General Government Sector Financial Report 42
Australian Government cash flow statement by sector — including General Government Sector Financial Report 45
Australian Government statement of changes in equity — General Government Sector 48
Notes to the financial statements...... 51
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