Financial Performance of Government Trading Enterprises 2004-05 to 2005-06

CONTENTS

Preliminaries
Cover, Copyright, Foreword, Contents, Abbreviations

PART A

Key Points

1   Introduction
1.1   Scope
1.2   Approach
1.3   Performance comparisons over time
1.4   Capital management research
1.5   Report structure
Attachment 1.1 Data item definitions

2   Financial performance overview
2.1   Monitored GTEs
2.2   Market environment
2.3   Profitability
2.4   Financial management
2.5   Transactions with government

3   Asset valuation and capital management
3.1   How can specialised assets be valued?
3.2   Accounting standards and Treasury guidelines
3.3   How are specialised assets valued?
3.4   How do valuation methods affect capital management?

4   Rate of return measures and capital management
4.1   How can capital efficiency be measured?
4.2   Accounting and economic rate of return measures
4.3   Comparing accounting and economic rate of return measures
4.4   What are the implications for capital management?

PART B

5   Electricity
5.1   Monitored GTEs
5.2   Market environment
5.3   Profitability
5.4   Financial management
5.5   Transactions with government
5.6   Implications of the new accounting standards
5.7   GTE performance reports

6   Water, sewerage, drainage and irrigation
6.1   Monitored GTEs
6.2   Market environment
6.3   Profitability
6.4   Financial management
6.5   Transactions with government
6.6   Implications of the new accounting standards
6.7   GTE performance reports

7   Urban transport
7.1   Monitored GTEs
7.2   Market environment
7.3   Profitability
7.4   Financial management
7.5   Transactions with government
7.6   Implications of the new accounting standards
7.7   GTE performance reports

8   Railways
8.1   Monitored GTEs
8.2   Market environment
8.3   Profitability
8.4   Financial management
8.5   Transactions with government
8.6   Implications of the new accounting standards
8.7   GTE performance reports

9   Ports
9.1   Monitored GTEs
9.2   Market environment
9.3   Profitability
9.4   Financial management
9.5   Transactions with government
9.6   Implications of the new accounting standards
9.7   GTE performance reports

10   Forestry
10.1   Monitored GTEs
10.2   Market environment
10.3   Profitability
10.4   Financial management
10.5   Transactions with government
10.6   Implications of the new accounting standards
10.7   GTE performance reports

11   Australian Government Trading Enterprises

A   Monitored GTEs

References