36 Annual Report
14 Equity
2008
2007
a ctual
a ctual
$
$
g eneral funds
Balance at 1 July
1,903,598
850,976
Transfer from property, plant and equipment
revaluation reserves on disposal
11,900
300
Surplus/(deficit)
(298,516)
1,052,322
Balance at 30 June
1,616,982
1,903,598
Property, plant and equipment revaluation reserves
Balance at 1 July
288,574
0
Revaluations
0
288,874
Transfer from property, plant and equipment revaluation
reserves on disposal
(11,900)
(300)
Balance at 30 June
276,674
288,574
Property, plant and equipment revaluation reserves
consist of:
Library
276,674
276,674
Non-current assets held for sale
0
11,900
Total property, plant and equipment revaluation reserves
276,674
288,574
Total equity at 30 June
1,893,656
2,192,172
15 Borrowings
The Law Commission has re-considered its policy regarding leasing of
assets. The nature of ongoing asset lease arrangements has warranted
a re-classification of the lease nature.
2008
2007
a ctual
a ctual
$
$
Current borrowings
Finance lease
0
7,105
Total current borrowings
0
7,105