|
2006 $'000 |
2005 $'000 |
||
|
Note 7A Non-Financial Assets |
|
||
|
Buildings - Leasehold Improvements |
|
||
|
Leasehold improvements |
|
||
|
- at cost |
- |
- |
|
|
- accumulated depreciation |
- |
- |
|
|
- |
- |
||
|
- at fair value |
102 |
102 |
|
|
- accumulated amortisation |
(51) |
(25) |
|
|
51 |
77 |
||
|
- Work in progress at cost |
- |
- |
|
|
- at fair value |
- |
- |
|
|
Total Leasehold Improvements (non-current) |
51 |
77 |
|
|
Infrastructure, Plant and Equipment |
|
||
|
Infrastructure, plant and equipment |
|
||
|
- at cost |
145 |
10 |
|
|
- accumulated depreciation |
(14) |
- |
|
|
131 |
10 |
||
|
- at valuation |
129 |
140 |
|
|
- accumulated depreciation |
(71) |
(46) |
|
|
58 |
94 |
||
|
Total Infrastructure, Plant and Equipment (non-current) |
189 |
104 |
All formal revaluations are independent and are conducted in accordance with the revaluation policy stated at Note 1. In 2004-05, the formal revaluations were conducted by an independent valuer Australian Valuation Office (AVO).
Revaluation increments of $62,139 for leasehold improvements were made to the asset revaluation reserve; decrements of $34,548 for plant and equipment were made to retained earnings.
|
Note 7B Analysis of Property, Plant and Equipment |
|||||
|
TABLE A - Reconciliation of the Opening and Closing Balances of Property, Plant and Equipment |
|||||
|
Item |
Land |
Buildings - Leasehold improvements |
Total Land & Buildings |
Other Infrastructure, Plant and Equipment |
TOTAL |
|
$'000 |
$'000 |
$'000 |
$'000 |
$'000 |
|
|
As at 1 July 2005 |
|||||
|
Gross book value |
- |
102 |
102 |
150 |
252 |
|
Accumulated Depreciation/Amortisation |
- |
(25) |
(25) |
(46) |
(71) |
|
Opening Net Book Value |
- |
77 |
77 |
104 |
181 |
|
Additions: |
|||||
|
by purchase |
- |
- |
- |
135 |
135 |
|
by finance lease |
- |
- |
- |
- |
- |
|
from acquisitions of entities or operations (including restructuring) |
- |
- |
- |
- |
- |
|
Movements: |
|||||
|
Reclassifications |
- |
- |
- |
- |
- |
|
Depreciation/amortisation expense |
- |
(26) |
(26) |
(48) |
(75) |
|
Impairments recognised in the operating result |
- |
- |
- |
- |
- |
|
Other movements: |
|||||
|
Write-back accumulated depreciation on disposal |
- |
- |
- |
6 |
6 |
|
Write back of accumulated depreciation on revaluation |
- |
- |
- |
- |
- |
|
Disposals: |
- |
- |
- |
- |
- |
|
other disposals |
- |
- |
- |
(8) |
(8) |
|
As at 30 June 2006 |
|||||
|
Gross Book Value |
- |
102 |
102 |
277 |
379 |
|
Accumulated depreciation |
- |
(51) |
(51) |
(88) |
(139) |
|
Closing Net Book Value |
- |
51 |
51 |
189 |
240 |
|
TABLE B - Assets under construction |
|||||
|
Item |
Land |
Buildings - Leasehold improvements |
Total Land & Buildings |
Other Infrastructure, Plant and Equipment |
TOTAL |
|
$'000 |
$'000 |
$'000 |
$'000 |
||
|
Gross value 30 June 2006 |
- |
- |
- |
- |
|
|
|
|
||||
|
Gross value 30 June 2005 |
- |
- |
- |
- |
- |
There are no assets held under finance leases.
Note 7C Intangible Assets
|
2006 $'000 |
2005 $'000 |
|||
|
Computer software: |
|
|||
|
Internally developed - in use |
- |
- |
||
|
Internally developed software at cost |
525 |
234 |
||
|
Accumulated amortisation |
(236) |
(234) |
||
|
Accumulated impairment write-down |
- |
- |
||
|
289 |
- |
|||
|
Work in progress at cost |
- |
- |
||
|
Total Intangibles (non-current) |
289 |
- |
||
|
|
|
|||
|
Table A - Reconciliation of the Opening and Closing Balances of Intangibles |
||||
|
Item |
Computer Software internally developed |
|||
|
$'000 |
||||
|
As at 1 July 2005 |
|
|
|
|
|
Gross book value |
234 |
|||
|
Accumulated Depreciation / Amortisation |
(234) |
|||
|
Opening Net book value |
- |
|||
|
|
|
|||
|
Additions: |
|
|||
|
by purchase / internally developed |
291 |
|||
|
|
||||
|
Movements: |
|
|||
|
Depreciation / amortisation expense |
(2) |
|||
|
|
||||
|
As at 30 June 2006 |
|
|||
|
Gross Book Value |
525 |
|||
|
Accumulated depreciation / amortisation |
(236) |
|||
|
Closing Net Book Value |
289 |
|||
|
TABLE B - Assets under construction |
||||
|
Item |
Computer Software |
|||
|
$'000 |
|
|
||
|
Gross value as at 30 June 2006 |
- |
|
|
|
|
|
|
|
|
|
|
Gross value as at 30 June 2005 |
- |
|||
|
Note 7D Other Non-Financial Assets |
||||
|
2006 $'000 |
2005 $'000 |
|||
|
Prepayments |
13 |
11 |
||
|
All other non-financial assets are current assets. |
|
|||