Definition of column headings of de-identified data from General Purpose Financial Reports (GPFR)

Page last updated: 30 October 2014

All $ amounts are expressed as $ per resident claim year. This is the actual $ amount divided by the number of days that residents spend in care converted to a per year basis (i.e. the $ per resident multiplied by 365 or 366 in leap year) .

Provider Financials

Column No. Column Headings - $ Per Resident Claim year AASB No. Definition
1 Serial Number - The unique number allocated to the provider for the purpose of this data presentation only.
2 Resident Band - The range of number of residents who are residing in all of the residential aged care facility(ies) of any single provider as at the end of financial year.
3 Service Location - Location of aged care home operations by any single provider split into City and/or Regional.
4 Revenue from Operating Activities 118/114 The gross inflow of economic benefits during the period arising in the course of ordinary activities. Operating revenue pertains to the principal revenue producing activities and not investing or financial activities. Examples include government subsidies, resident fees and donations etc.
5 Revenue from Non Operating Activities 118/114 Inflow of economic benefits from activities which are not principal revenue producing activities.
6 Total Revenue 114 The total of operating and non-operating revenue (i.e. column 4 + column 5)
7 Employee Entitlements /Benefits (Total Employee Expense) 119 The amount which includes all forms of consideration given by an entity in exchange for services rendered by its employees. Examples includes wages, agency staff salaries, superannuation and bonuses etc.
8 Depreciation and Amortisation Expense 116 A systematic allocation of the cost of any property, plant and equipment and/or any depletion of intangible asset, less its residual value over its useful life.
9 Interest Expense 123 The cost that an entity has incurred in connection with borrowing of funds and includes interest on bank overdrafts, finance lease charges, etc.
10 Total Expenses Framework F.70 (b) Total of all expenses (i.e. Column 7 + column 8 + column 9 + all other expenses except income tax)
11 Income Tax 112 The aggregate amount included in the determination of profit or loss for the period in respect of income tax paid or payable from taxable profit.
12 Net Surplus/ (Deficiency) (After Tax) 101 The total of revenue less total expenses i.e. (column 6) - (column 10 + column 11)
13 Cash Assets (including financial assets) 107 Financial assets comprising cash on hand, demand deposits, highly liquid investments and all those assets that are readily convertible to known amounts of cash and subject to insignificant risk of changes in value.
14 Total Current Assets 5/101 The aggregate of those assets of an entity which are expected to be realised or consumed within 12 months after the end of reporting period.
15 Total Non-Current Assets 5/101 All those assets which do not meet the definition of a current asset.
16 Intangible Assets 138 An identifiable non-monetary asset without physical substance, examples include bed licenses, goodwill etc.
17 Total Assets 138 The aggregate of current and non-current assets which are controlled by the entity and from which future economic benefits are expected to flow to the entity.
18 Total Current Liabilities 101 That amount of liabilities that an entity expects to settle within 12 months after the reporting period.
19 Total Non-Current Liabilities 101 All other liabilities which do not meet the definition of current liabilities.
20 Total Liabilities 137 Total Current Liabilities plus Total Non-Current Liabilities.
21 Net Assets 1049 Total Assets less Total Liabilities. This amount represents the residual interest in the assets of the entity after deducting all its liabilities.
22 Proceeds from Sale of Property, Plant & Equipment 116 The consideration received or receivable on disposal of the entity's property, plant and equipment or any part of the same.
23 Payments for Property, Plant & Equipment 116 Amount paid to acquire an asset or for construction on existing asset.
24 Donations Received 1004 The amount received by an entity on a non-reciprocal basis and includes donated assets.
25 Payables Current & Non- Current -Accommodation Bonds 101/137 The accommodation bond balance which is an obligation of the provider to refund to the resident.
26 Provision - Employee Entitlements/ Benefits - Current 137/119 An uncertain amount of future expenditure that is required for the settlement of employee wages, termination benefits, long service leave benefits and other deferred compensation to the staff of the entity.
27 Provision - Employee Entitlements/ Benefits - Non Current 137/119 An uncertain amount of future expenditure that is required for the settlement of employee wages, termination benefits, long service leave benefits and other deferred compensation to the staff of the entity.

Residential Care Segment Financials

Column No. Column Headings - $ Per Resident Claim year AASB No. Definition
28 Operating Revenue 114 The amount of operating/non-operating revenue reported in the entity's GPFR that is directly attributable to the residential care segment and/or the relevant portion of entity's operating/non-operating revenue that can be allocated on a reasonable basis to a residential care segment.
29 Non-Operating Revenue 114 The amount of operating/non-operating revenue reported in the entity's GPFR that is directly attributable to the residential care segment and/or the relevant portion of entity's operating/non-operating revenue that can be allocated on a reasonable basis to a residential care segment.
30 Total Revenue 114 The total of operating and non-operating revenue (i.e. column 28 + column 29).
31 Operating Expenditure 114 The amount of operating/non-operating expense resulting from the operating activities of a segment that is directly attributable to the residential care segment and/or the relevant portion of an entity's operating/non-operating expenses that can be allocated on a reasonable basis to the residential care segment.
32 Non-Operating Expenditure 114 The amount of operating/non-operating expense resulting from the operating activities of a segment that is directly attributable to the residential care segment and/or the relevant portion of an entity's operating/non-operating expenses that can be allocated on a reasonable basis to the residential care segment.
33 Interest Expense 114 The amount of cost incurred by the entity on the borrowing of funds (as defined in column 9 above) which is specifically allocated to the entity's residential care segment. This amount is included in column 31 or column 32 but is listed separately as well to help calculate EBITDA.
34 Depreciation and Amortisation Expense 114 The amount of depreciation/amortisation on the assets which are included in the segment assets (as defined in column 8 above). This amount is included in column 31 or column 32 but is listed separately as well to help calculate EBITDA
35 Total Expense 114 The total of all the residential care segment expenses (i.e. column 31 + column 32)
36 Segment Result 114 Segment total revenue (column 30) less segment total expense (column 35).
37 Assets 114 Those operating assets that are employed by a segment in its operating activities and are directly attributable to the residential care segment or a relevant portion from entity assets that can be allocated to residential care segment on a reasonable basis.
38 Liabilities 114 Those liabilities that result from operating activities of a segment and that are directly attributable to the residential care segment and/or a relevant portion from entity liabilities that can be allocated to residential care segment on a reasonable basis.
39 Net Assets 1049 Segment Total Assets less Segment Total Liabilities  This amount represents the residual interest in the assets of the entity segment after deducting all its liabilities.

Note:

  1. The above definitions of the column headings are meant only to explain the De-identified data extracted from the GPFR's of residential aged care providers and may not apply in other circumstances.
  2. The respective Australian Accounting Standards Board (AASB) with AASB standard number against each heading indicates the standard AASB definition used as a basis for the above definitions.