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Puddle Accounts year ended 30 June 2012

This publication presents an illustrative model general purpose financial report for a regional water corporation in Victoria.  The Model provides an illustrative example of annual financial statements, and notes thereto, presented in accordance with applicable Australian Accounting Standards and the Victorian Department of Treasury and Finance (DTF) Financial Reporting Directions (FRDs).

The purpose of the Model is to improve the consistency and quality of water industry financial reporting by presenting the minimum financial reporting requirements for water authorities, other than those retail water companies established under the Corporations Act 2001.