21. Memorandum Accounts

These memorandum accounts are notional accounts 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.

Landonline - Statement of Memorandum Account

For the year ended 30 June 2009

Actual
2008
$000
  Actual
2009
$000
28,744 Balance as at 1 July 11,805
  Income
45,154 Operating revenue 35,973
  Expenses
62,093 Operating expenses 58,446
(16,939) Net surplus/(deficit) (22,473)
11,805 Balance as at 30 June (10,668)

Overseas Investment Office (OIO) - Statement of Memorandum Account

For the year ended 30 June 2009

Actual
2008
$000
  Actual
2009
$000
117 Balance as at 1 July 45
  Income
1,466 Income from OIO applications 1,081
  Expenses
1,538 Expenses from OIO operations 2,467
(72) Surplus/(deficit) for the period (1,386)
45 Balance as at 30 June (1,341)