20 Memorandum Accounts

Landonline - Statement of memorandum account

For the year ended 30 June 2008

Actual
30/6/07
$000
  Actual
30/6/08
$000
45,462 Balance as at 1 July 28,744
  Income
49,084 Operating revenue 45,154
  Expenses
65,802 Operating expenses 62,093
(16,718) Net surplus/(deficit) (16,939)
28,744 Balance as at 30 June 11,805

The memorandum account is a notional account to record the accumulated balance of surpluses and deficits incurred for outputs operating on a full cost-recovery basis. It is intended to provide a long-run perspective to the pricing of outputs.

Overseas Investment Office (OIO) - Statement of memorandum account

For the year ended 30 June 2008

Actual
30/6/07
$000
  Actual
30/6/08
$000
(254) Balance as at 1 July 117
  Income
1,409 Income from OIO applications 1,466
  Expenses
1,038 Expenses from OIO operations 1,538
371 Surplus/(deficit) for the period (72)
117 Balance as at 30 June 45

The opening balance is the accumulated deficit from Overseas Investment Commission operations transferred from the Reserve Bank in August 2005.