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Part 4: Financial statements
Page Content
Statement of comprehensive income for the Attorney-General's Department
for the period ended 30 June 2014
|
|
2014 |
2013 |
|
Notes |
$'000 |
$'000 |
|
|
|
|
NET COST OF SERVICES |
|
EXPENSES |
|
|
|
Employee benefits |
3A |
185,542 |
160,233 |
Suppliers |
3B |
136,206 |
79,694 |
Grants |
3C |
2,869 |
708 |
Depreciation and amortisation |
3D |
26,025 |
21,499 |
Write-down and impairment of assets and other expenses |
3E |
1,555 |
71 |
Total expenses |
352,197 |
262,205 |
|
|
|
|
OWN-SOURCE INCOME |
|
Own-source revenue |
|
|
Sale of goods and rendering of services |
4A |
97,013 |
43,440 |
Other revenue |
4B |
2,102 |
- |
Total own-source revenue |
99,115 |
43,440 |
|
|
|
|
Gains |
|
|
|
Other gains |
4C |
930 |
405 |
Total gains |
|
930 |
405 |
Total own-source income |
100,045 |
43,845 |
|
|
|
|
Net cost of services |
252,152 |
218,360 |
|
|
|
|
Revenue from Government |
4D |
230,399 |
198,397 |
Deficit attributable to the Australian Government |
(21,753) |
(19,963) |
|
|
|
|
OTHER COMPREHENSIVE INCOME |
Items not subject to subsequent reclassification to net cost of services |
Changes in asset revaluation surplus |
3,540 |
184 |
Total other comprehensive income |
3,540 |
184 |
|
|
|
|
Total comprehensive loss attributable to the Australian Government 1 |
35 |
(18,213) |
(19,779) |
|
|
|
|
|
|
|
|
1 Note 35 provides further information on the 'Total comprehensive loss attributable to the Australian Government'. |
|
|
|
|
The above statement should be read in conjunction with the accompanying notes. |
|
|
|
|
Statement of financial position for the Attorney-General's Department
as at 30 June 2014
|
|
2014 |
2013 |
|
Notes |
$'000 |
$'000 |
|
|
|
|
ASSETS |
|
|
Financial assets |
|
Cash and cash equivalents |
6A,11 |
4,394 |
1,794 |
Trade and other receivables |
6B |
90,851 |
56,435 |
Total financial assets |
95,245 |
58,229 |
|
|
|
|
Non-financial assets |
|
Land and buildings |
7A,7C |
66,156 |
73,780 |
Property, plant and equipment |
7B, 7C |
60,079 |
21,167 |
Intangibles |
7D,7E |
20,746 |
25,832 |
Other non-financial assets |
7F |
5,810 |
4,652 |
Total non-financial assets |
152,791 |
125,431 |
Total assets |
248,036 |
183,660 |
|
|
|
|
LIABILITIES |
|
Payables |
|
|
Suppliers |
8A |
31,999 |
27,033 |
Grants |
8B |
80 |
- |
Other payables |
8C |
36,618 |
17,332 |
Total payables |
68,697 |
44,365 |
|
|
|
|
Provisions |
|
|
Employee provisions |
9A |
41,554 |
37,900 |
Makegood provisions |
9B |
124 |
341 |
Other provisions |
9C |
3,568 |
- |
Total provisions |
45,246 |
38,241 |
Total liabilities |
113,943 |
82,606 |
Net assets |
134,093 |
101,054 |
|
|
|
|
EQUITY |
|
|
Contributed equity |
229,124 |
177,872 |
Reserves |
22,458 |
18,918 |
Accumulated deficit |
(117,489) |
(95,736) |
Total equity |
134,093 |
101,054 |
|
|
|
|
The above statement should be read in conjunction with the accompanying notes. |
|
|
|
|
Statement of changes in equity for the Attorney-General's Department
for the period ended 30 June 2014
|
Notes |
Retained earnings |
Asset revaluation surplus |
Contributed equity/capital |
Total equity |
|
|
2014 |
2013 |
2014 |
2013 |
2014 |
2013 |
2014 |
2013 |
|
|
$'000 |
$'000 |
$'000 |
$'000 |
$'000 |
$'000 |
$'000 |
$'000 |
|
|
|
|
|
|
|
|
|
|
Opening balance |
|
|
|
|
|
|
|
|
|
Balance carried forward from previous period |
|
(95,736) |
(75,773) |
18,918 |
18,734 |
177,872 |
175,317 |
101,054 |
118,278 |
Adjusted opening balance |
|
(95,736) |
(75,773) |
18,918 |
18,734 |
177,872 |
175,317 |
101,054 |
118,278 |
|
|
|
|
|
|
|
|
|
|
Comprehensive income |
|
|
|
|
|
|
|
|
|
Other comprehensive income |
|
- |
- |
3,540 |
184 |
- |
- |
3,540 |
184 |
Surplus/(Deficit) for the period |
|
(21,753) |
(19,963) |
- |
- |
- |
- |
(21,753) |
(19,963) |
Total comprehensive income |
|
(21,753) |
(19,963) |
3,540 |
184 |
- |
- |
(18,213) |
(19,779) |
|
|
|
|
|
|
|
|
|
|
Transactions with owners |
|
|
|
|
|
|
|
|
|
Distributions to owners |
|
|
|
|
|
|
|
|
|
Returns of capital |
|
|
|
|
|
|
|
|
|
Restructuring: Office of Parliamentary Counsel |
10A |
- |
- |
- |
- |
- |
(4,326) |
- |
(4,326) |
Restructuring: Department of Regional Australia, Local Government, Arts and Sport |
10A |
- |
- |
- |
- |
41,564 |
- |
41,564 |
- |
Contributions by owners |
|
|
|
|
|
|
|
|
|
Departmental Capital Budget |
|
- |
- |
- |
- |
8,237 |
6,647 |
8,237 |
6,647 |
Equity injection - Appropriations |
|
- |
- |
- |
- |
1,451 |
234 |
1,451 |
234 |
Total transactions with owners |
|
- |
- |
- |
- |
51,252 |
2,555 |
51,252 |
2,555 |
Closing balance as 30 June |
|
(117,489) |
(95,736) |
22,458 |
18,918 |
229,124 |
177,872 |
134,093 |
101,054 |
The above statement should be read in conjunction with the accompanying notes. |
|
|
|
|
|
|
|
|
|
|
Cash flow statement for the Attorney-General's Department
for the period ended 30 June 2014
|
|
2014 |
2013 |
|
Notes |
$'000 |
$'000 |
|
|
|
|
|
|
|
|
OPERATING ACTIVITIES |
|
|
|
Cash received |
|
|
|
Sale of goods and rendering of services |
|
96,094 |
48,188 |
Appropriations |
|
310,700 |
264,872 |
Net GST received |
|
6,704 |
11,981 |
Other |
|
2,102 |
- |
Total cash received |
|
415,600 |
325,041 |
|
|
|
|
Cash used |
|
|
|
Employees |
|
181,582 |
164,065 |
Suppliers |
|
137,551 |
108,851 |
Grants |
|
2,789 |
708 |
Section 31 receipts transferred to OPA |
|
89,689 |
46,167 |
Total cash used |
|
411,611 |
319,791 |
Net cash from operating activities |
11 |
3,989 |
5,250 |
|
|
|
|
INVESTING ACTIVITIES |
|
|
|
Cash received |
|
|
|
Proceeds from sales of property, plant and equipment |
|
- |
10 |
Total cash received |
|
- |
10 |
|
|
|
|
Cash used |
|
|
|
Purchase of land and buildings |
7C |
989 |
5,310 |
Purchase of property, plant and equipment |
7C |
7,891 |
3,520 |
Purchase of intangibles & internally developed intangibles |
7E |
3,389 |
6,538 |
Total cash used |
|
12,269 |
15,368 |
Net cash used by investing activities |
|
(12,269) |
(15,358) |
|
|
|
|
FINANCING ACTIVITIES |
|
|
|
Cash received |
|
|
|
Contributed equity |
|
9,688 |
6,881 |
Total cash received |
|
9,688 |
6,881 |
|
|
|
|
Net increase/(decrease) in cash held |
|
1,408 |
(3,227) |
|
|
|
|
Cash and cash equivalents at the beginning of the reporting period |
|
1,794 |
5,021 |
Cash received as part of restructure from the Department of Regional Australia, Local Government, Arts and Sports |
10A |
1,192 |
- |
Cash and cash equivalents at the end of the reporting period |
6A,11 |
4,394 |
1,794 |
|
|
|
|
|
|
|
|
The above statement should be read in conjunction with the accompanying notes. |
|
|
|
|
Schedule of commitments for the Attorney-General's Department
as at 30 June 2014
|
|
|
2014 |
2013 |
|
|
|
$'000 |
$'000 |
|
|
|
|
|
BY TYPE |
|
|
|
Commitments receivable |
|
|
|
Net GST recoverable on commitments |
|
(26,812) |
(25,794) |
Total commitments receivable |
|
(26,812) |
(25,794) |
|
|
|
|
|
Commitments payable |
|
|
|
Capital commitments 1 |
|
|
|
Property, plant and equipment |
|
3,257 |
- |
Total capital commitments |
|
3,257 |
- |
|
|
|
|
|
Other commitments |
|
|
|
Other commitments 2 |
|
55,360 |
32,140 |
Operating leases 3 |
|
246,911 |
258,545 |
Grants |
|
2,005 |
- |
Total other commitments |
|
304,276 |
290,685 |
Total commitments payable |
|
307,533 |
290,685 |
Net commitments by type |
|
280,721 |
264,891 |
|
|
|
|
|
BY MATURITY |
|
|
|
Commitments receivable |
|
|
|
Other commitments receivable |
|
|
|
Within 1 year |
|
(5,630) |
(3,616) |
Between 1 to 5 years |
|
(8,846) |
(8,093) |
More than 5 years |
|
(12,336) |
(14,085) |
Total other commitments receivable |
|
(26,812) |
(25,794) |
Total commitments receivable |
|
(26,812) |
(25,794) |
|
|
|
|
|
Commitments payable |
|
|
|
Capital commitments |
|
|
|
Within 1 year |
|
3,053 |
- |
Between 1 to 5 years |
|
204 |
- |
Total capital commitments |
|
3,257 |
- |
|
|
|
|
|
Other commitments |
|
|
|
Within 1 year |
|
45,652 |
26,353 |
Between 1 to 5 years |
|
9,708 |
5,787 |
Total other commitments |
|
55,360 |
32,140 |
|
|
|
|
|
Operating lease commitments |
|
|
|
Within 1 year |
|
22,204 |
20,208 |
Between 1 to 5 years |
|
89,010 |
83,401 |
More than 5 years |
|
135,697 |
154,936 |
Total operating lease commitments |
|
246,911 |
258,545 |
|
|
|
|
|
Grant commitments |
|
|
|
Within 1 year |
|
1,030 |
- |
Between 1 to 5 years |
|
975 |
- |
Total grant commitments |
|
2,005 |
- |
Total commitments payable |
|
307,533 |
290,685 |
Net commitments by maturity |
|
280,721 |
264,891 |
|
Notes: |
|
|
|
Commitments are GST inclusive where relevant. |
|
1 The nature of capital commitments are contracts that principally related to the purchase of property, plant and equipment. |
|
2 The nature of other commitments are Memorandums of Understanding (MOUs) in place with other Government departments and agencies for the provision of services as required, and contractual obligations for a range of other services including property management, legal, contractors and other commitments. |
|
3 The Department in its capacity as lessee has the following operating leases that are effectively non-cancellable and comprise: |
|
|
Nature of lease |
General description of leasing arrangement |
|
Leases for office accommodation |
Each lease is individual and may be subject to automatic percentage increase depending on the terms of the agreement.
The period of office accommodation leases are current and may be renewed subject to negotiation. |
|
This schedule should be read in conjunction with the accompanying notes. |
|
|
SCHEDULE OF CONTINGENCIES for the Attorney-General's Department
as at 30 June 2014
|
2014 |
2013 |
|
$'000 |
$'000 |
|
|
|
Contingent assets |
|
Claims for damages or costs |
232 |
109 |
Total contingent assets |
232 |
109 |
|
|
|
Contingent liabilities |
|
Claims for damages or costs |
(184) |
(215) |
Total contingent liabilities |
(184) |
(215) |
Net contingent assets/(liabilities) |
48 |
(106) |
|
|
|
Details of each class of contingent liabilities and contingent assets listed above are disclosed in Note 12: Contingent assets and liabilities, along with information on significant remote contingencies and contingencies that cannot be quantified. |
|
|
|
The above schedule should be read in conjunction with the accompanying notes. |
|
|
|
Administered schedule of comprehensive income for the Attorney-General's Department
for the period ended 30 June 2014
|
|
2014 |
2013 |
|
Notes |
$'000 |
$'000 |
|
|
|
|
NET COST OF SERVICES |
|
EXPENSES |
|
|
|
Employee benefits |
17A |
27,593 |
6,568 |
Suppliers 1 |
17B |
126,836 |
45,399 |
Subsidies |
17C |
3,296 |
2,458 |
Personal benefits |
17D |
31,194 |
177,093 |
Grants 2 |
17E |
479,884 |
392,005 |
Depreciation and amortisation |
17F |
5,569 |
2,424 |
Write-down and impairment of assets |
17G |
(991) |
934 |
Payments to CAC bodies 3 |
17H |
279,414 |
- |
Total expenses |
952,795 |
626,881 |
|
|
|
|
INCOME |
|
|
|
Revenue |
|
|
|
Non-taxation revenue |
|
|
Sale of goods and rendering of services |
18A |
6,226 |
5,712 |
Interest |
18B |
1,626 |
2,020 |
Dividends |
18C |
4,723 |
9,000 |
Competitive neutrality |
18D |
3,997 |
4,711 |
Recoveries |
18E |
252 |
316 |
Other non-taxation revenue |
18F |
12,041 |
9,188 |
Total non-taxation revenue |
28,865 |
30,947 |
|
|
|
|
Gains |
|
|
|
Other gains |
18G |
118 |
- |
Total gains |
|
118 |
- |
Total income |
28,983 |
30,947 |
Net cost of services |
923,812 |
595,934 |
Deficit on continuing operations |
(923,812) |
(595,934) |
|
|
|
|
OTHER COMPREHENSIVE INCOME |
|
Items not subject to subsequent reclassification to net cost of services |
Changes in asset revaluation surplus |
239,098 |
3,987 |
Remeasurement on defined benefit plans - former Solicitor-General pension |
(310) |
1,100 |
Total other comprehensive income |
238,788 |
5,087 |
Total comprehensive income |
(685,024) |
(590,847) |
|
|
|
|
1 Suppliers expenditure includes expenditure associated with the operation of the Royal Commission into Institutional Responses to Child Sexual Abuse (RCIRCSA), the Royal Commission into the Home Insulation Program (RCHIP) and the Royal Commission into Trade Union Governance and Corruption (RCTUGC) (Note 26 refers). |
|
|
|
|
2 The Department makes grant payments to State and Territory Governments, Local Councils and various community organisations to support Government priorities as outlined in the Department's Portfolio Budget Statements and which appear in programs 1.3, 1.4, 1.5, 1.6 and 2.1. |
|
|
|
|
3 As a result of 18 September 2013 administrative arrangements, the Department assumed responsibility for the Arts and Culture functions (including payments to CAC bodies) from the Department of Regional Australia, Local Government, Arts and Sport with effect from 19 September 2013. |
|
|
|
|
The above schedule should be read in conjunction with the accompanying notes. |
|
|
|
|
Administered schedule of assets and liabilities for the Attorney-General's Department
as at 30 June 2014
|
|
2014 |
2013 |
|
Notes |
$'000 |
$'000 |
|
|
|
|
ASSETS |
|
|
|
Financial assets |
|
|
Cash and cash equivalents |
20A, 24 |
4 |
1 |
Loans and receivables |
20B |
124,216 |
33,477 |
Investments |
20C |
8,641,932 |
380,476 |
Other current assets |
20D |
5,910 |
- |
Total financial assets |
8,772,062 |
413,954 |
|
|
|
|
Non-financial assets |
|
|
Land and buildings |
21A,21C |
66,863 |
7,200 |
Property, plant and equipment |
21B,21C |
9,053 |
4,380 |
Intangibles |
21D,21E |
2,245 |
560 |
Other non-financial assets |
21F |
1,649 |
354 |
Total non-financial assets |
79,810 |
12,494 |
Total assets administered on behalf of Government |
8,851,872 |
426,448 |
|
|
|
|
LIABILITIES |
|
|
Payables |
|
|
|
Suppliers |
22A |
20,264 |
7,414 |
Grants |
22B |
13,424 |
9,243 |
Other payables |
22C |
689 |
595 |
Total payables |
34,377 |
17,252 |
|
|
|
|
Provisions |
|
|
|
Employee provisions |
23A |
771 |
- |
Superannuation provisions - former Solicitor-General pension |
23B |
5,800 |
5,703 |
Total provisions |
6,571 |
5,703 |
Total liabilities administered on behalf of Government |
40,948 |
22,955 |
Net assets |
|
8,810,924 |
403,493 |
|
|
|
|
The above schedule should be read in conjunction with the accompanying notes. |
Administered reconciliation schedule for the Attorney-General's Department
|
|
|
|
2014 |
2013 |
|
$'000 |
$'000 |
|
|
|
Opening assets less liabilities as at 1 July |
403,493 |
412,783 |
|
|
|
Net cost of services |
|
|
Income |
28,983 |
30,947 |
Expenses |
|
|
Payments to Non-CAC Act bodies |
(673,380) |
(626,881) |
Payments to CAC Act bodies |
(279,414) |
- |
Other comprehensive income |
|
|
Revaluations transferred to reserves |
239,098 |
3,987 |
Actuarial gain/(loss) - former Solicitor-General pension taken to equity |
(310) |
1,100 |
|
|
|
Transfers (to)/from the Australian Government |
|
|
Appropriation transfers from the Official Public Account (OPA) |
|
|
Administered assets and liabilities appropriations |
124,090 |
6,501 |
Annual appropriations |
|
|
Payments to Non-CAC Act bodies |
658,410 |
462,763 |
Payments to CAC Act bodies |
279,414 |
- |
Special appropriations (unlimited) |
|
|
Payments to Non-CAC Act bodies |
30,056 |
170,233 |
Appropriation transfers to OPA |
|
|
Transfers to OPA |
(78,183) |
(57,940) |
Restructuring |
8,078,667 |
- |
Closing assets less liabilities as at 30 June |
8,810,924 |
403,493 |
|
|
|
The above schedule should be read in conjunction with the accompanying notes. |
|
|
|
Administered cash flow statement for the Attorney-General's Department
for the period ended 30 June 2014
|
|
2014 |
2013 |
|
Notes |
$'000 |
$'000 |
|
|
|
|
OPERATING ACTIVITIES |
|
Cash received |
|
|
Sales of goods and rendering of services |
6,799 |
6,927 |
Interest |
|
554 |
1,860 |
Dividends |
|
4,723 |
9,000 |
Net GST received |
27,858 |
21,867 |
Competitive neutrality - received from Australian Government Solicitor |
3,997 |
4,711 |
Recoveries |
|
252 |
316 |
Other non-taxation revenue: |
|
Recovery of unspent grant funding |
1,707 |
1,499 |
Torres Strait Regional Authority receipts |
800 |
816 |
Proceeds of Crime Act 2002 receipts |
5,305 |
3,339 |
Other revenue |
4,229 |
3,534 |
Total cash received |
56,224 |
53,869 |
|
|
|
|
Cash used |
|
|
|
Grant |
|
475,703 |
383,003 |
Subsidies |
|
3,296 |
2,458 |
Personal benefits |
31,407 |
176,475 |
Suppliers |
|
136,706 |
65,924 |
Employees |
|
26,739 |
6,568 |
Payments to CAC Act bodies |
|
279,414 |
- |
Total cash used |
953,265 |
634,428 |
Net cash used by operating activities |
24 |
(897,041) |
(580,559) |
|
|
|
|
INVESTING ACTIVITIES |
|
Cash received |
|
|
Repayments of advances and loans from State Governments |
8,336 |
7,427 |
Total cash received |
8,336 |
7,427 |
|
|
|
|
Cash used |
|
|
|
Purchase of land and buildings |
11,262 |
7,200 |
Purchase of property, plant and equipment |
6,626 |
1,224 |
Purchase of intangibles & internally developed intangibles |
2,099 |
- |
Advances and loans made to State Governments |
105,092 |
- |
Total cash used |
125,079 |
8,424 |
Net cash used by investing activities |
(116,743) |
(997) |
|
|
|
|
Administered cash flow statement for the Attorney-General's Department
for the period ended 30 June 2014
|
|
2014 |
2013 |
|
Notes |
$'000 |
$'000 |
|
|
|
|
FINANCING ACTIVITIES |
|
Cash received |
|
|
Contributed equity - transfer from Official Public Account |
124,090 |
6,501 |
Net cash from/(used by) financing activities |
124,090 |
6,501 |
Net decrease in cash held |
(889,694) |
(575,055) |
|
|
|
|
Cash and cash equivalents at the beginning of the reporting period |
1 |
- |
Cash from Official Public Account for |
|
Appropriations |
658,410 |
462,763 |
Special Accounts |
30,056 |
170,233 |
Payments to CAC Act bodies |
279,414 |
- |
Total cash from Official Public Account |
967,880 |
632,996 |
|
|
|
|
Cash to Official Public Account for |
|
Appropriations |
(52,856) |
(51,027) |
Special Accounts |
(25,327) |
(6,913) |
Total cash to Official Public Accunt |
|
(78,183) |
(57,940) |
Cash and cash equivalents at the end of the reporting period |
20A |
4 |
1 |
|
|
|
|
This statement should be read in conjunction with the accompanying notes. |
|
Schedule of administered commitments for the Attorney-General's Department
as at 30 June 2014
|
2014 |
2013 |
|
$'000 |
$'000 |
BY TYPE |
|
|
Commitments receivable |
|
|
Net GST recoverable on commitments |
(46,841) |
(20,453) |
Total commitments receivable |
(46,841) |
(20,453) |
|
|
|
Commitments payable |
|
|
Capital commitments 1 |
|
|
Land and buildings |
71 |
- |
Property, plant and equipment |
557 |
6,111 |
Total capital commitments |
628 |
6,111 |
|
|
|
Other commitments 2 |
|
|
Operating leases |
11,624 |
14,650 |
Other commitments |
119,032 |
79,994 |
Grants |
700,326 |
345,606 |
Total other commitments |
830,982 |
440,250 |
Total commitments payable |
831,610 |
446,361 |
Net commitments by type |
784,769 |
425,908 |
|
|
|
BY MATURITY |
|
|
Commitments receivable |
|
|
Other commitments receivable |
|
|
Within 1 year |
(37,638) |
(17,489) |
Between 1 to 5 years |
(9,203) |
(2,964) |
Total other commitments receivable |
(46,841) |
(20,453) |
Total commitments receivable |
(46,841) |
(20,453) |
|
|
|
Commitments payable |
|
|
Capital commitments |
|
|
Within 1 year |
625 |
6,111 |
From one to five years |
3 |
- |
Total capital commitments |
628 |
6,111 |
|
|
|
Operating lease commitments |
|
|
Within 1 year |
8,444 |
3,430 |
Between 1 to 5 years |
3,180 |
11,220 |
Total operating lease commitments |
11,624 |
14,650 |
|
|
|
Other commitments |
|
|
Within 1 year |
70,031 |
29,858 |
Between 1 to 5 years |
49,001 |
50,136 |
Total other commitments |
119,032 |
79,994 |
|
|
|
Grant commitments |
|
|
Within 1 year |
461,890 |
330,483 |
Between 1 to 5 years |
238,436 |
15,123 |
Total grant commitments |
700,326 |
345,606 |
Total commitments payable |
831,610 |
446,361 |
Net commitments by maturity |
784,769 |
425,908 |
|
|
|
Notes: |
|
|
Commitments are GST inclusive where relevant. |
|
|
1 The nature of capital commitments are outstanding contractual payments for the fit out under construction and contracts that principally relate to the Royal Commission into Trade Union Governance and Corruption. |
|
|
|
2 The nature of other commitments are grant amounts payable under agreements over future years in respect of which the grantee has yet to provide the services required under the agreement. |
|
|
|
These commitments are fully funded in the forward estimates. |
|
|
|
|
|
The above schedule should be read in conjunction with the accompanying notes. |
|
|
|
Schedule of administered contingencies for the Attorney-General's Department
as at 30 June 2014
Contingent assets |
At 30 June 2014 the Department estimates the value of contingent assets to be $nil (2013: $nil). |
|
Contingent liabilities |
At 30 June 2014 the Department estimates the value of contingent liabilities to be $nil (2013: $nil). |
|
The above schedule should be read in conjunction with the accompanying notes. |
|