Planning for the Future

Shire of Esperance

Annual Financial Report

For the year ended 30th June 2022

Index of Notes

Note 1 Basis of Preparation Note 2 Revenue and Expenses Note 3 Cash and Cash Equivalents Note 4 Other Financial Assets Note 5 Trade and Other Receivables Note 6 Inventories Note 7 Other Assets Note 8 Property, Plant and Equipment Note 9 Infrastructure Note 10 Fixed Assets Note 11 Leases Note 12 Trade and Other Payables Note 13 Other Liabilities Note 14 Borrowings Note 15 Employee Related Provisions Note 16 Other Provisions Note 17 Revaluation Surplus Note 18 Notes to the Statement of Cash Flows Note 19 Related Party Transactions Note 20 Joint Arrangements Note 21 Financial Risk Management Note 22 Other Significant Accounting Policies Note 23 Function and Activity Note 24 Rating Information Note 25 Rate Setting Statement Information Note 26 Borrowing and Lease Liabilities Note 27 Reserve accounts Note 28 Trust Funds Note 29 Major Land Transactions Note 30 Trading Undertakings and Major Trading Undertakings

9 10 12 12 13 14 15 16 18 20 23 25 26 27 28 29 30 31 32 34 35 39 40 43 46 47 50 52 53 55