Part 4: Financial statements (continued)

Date

Balance sheet

Balance sheet
as at 30 June 2013
  Notes 2013
$'000 		2012
$'000
ASSETS      
Financial Assets      
Cash and cash equivalents 5A 1,223 1,108
Trade and other receivables 5B 61,996 55,141
Total financial assets   63,219 56,249
Non-Financial Assets      
Land and buildings 6A 6,815 7,028
Plant and equipment 6B 11,906 12,927
Intangibles1 6C 6,260 25,711
Other non-financial assets 6D 2,665 2,502
Total non-financial assets   27,646 48,168
TOTAL ASSETS   90,865 104,417
       
LIABILITIES      
Payables      
Suppliers 7A 2,516 311
Other payables 7B 8,499 7,278
Total payables   11,015 7,589
Provisions      
Employee provisions 8A 42,825 41,876
Total provisions   42,825 41,876
TOTAL LIABILITIES   53,840 49,465
NET ASSETS   37,025 54,952
       
EQUITY      
Asset revaluation reserve   5,186 5,186
Contributed equity   40,731 47,959
Retained surplus   (8,892) 1,807
TOTAL EQUITY   37,025 54,952

1. The decrease in intangible non-financial assets is the result of the transfer of the Standard Business Reporting (SBR) software to the Australian Taxation Office (ATO) due to restructuring of administrative arrangements on 11 April 2013. Further details are described in Note 9: Restructuring.
This statement should be read in conjunction with the accompanying notes.