2012-2013 PRIMA Forms of Financial Statements
Supporting the FMOs is the Primary Reporting and Information Management Aid (PRIMA). PRIMA is prepared to assist Australian Government Entities in the preparation of their annual statutory Financial Reports, incorporating requirements of Australian Accounting Standards and the Finance Minister's Orders. PRIMA is presented in three separate documents to address the reporting requirements of the different Australian Government Entities.
Part K to the Finance Minister's Orders: – Policy to the FMOs on Financial Statements and Notes presentation and content, including additional supporting Policies and Guidance.
Note:
Some functions of PRIMA are not available and may cause errors if opened from the browser. It is recommended that PRIMA is downloaded using the Save function after clicking on the link.
PRIMA Forms for 'not for-profit' Entities subject to the Financial Management and Accountability Act 1997 or Commonwealth Authorities and Companies Act 1997
PRIMA Forms for 'not for-profit' Entities subject to the Financial Management and Accountability Act 1997 or Commonwealth Authorities and Companies Act 1997
Financial Statements FMA Act & CAC Act [
3.7 MB]
PRIMA Forms - Attachment A [
96 KB]
PRIMA Forms - Attachment A [ 153 KB]
PRIMA Forms for 'for-profit' Entities subject to the Financial Management and Accountability Act 1997 or Commonwealth Authorities and Companies Act 1997
Financial Statements FMA Act & CAC Act [ 153 KB]
PRIMA Illustrative for 'not for-profit' Entities subject to the Financial Management and Accountability Act 1997
PRIMA Illustrative Financial Statements (FMA Act) [ 2.4 MB]
PRIMA Illustrative Financial Statements (FMA Act) - Attachment A [ 88 KB]
PRIMA Illustrative Financial Statements (FMA Act) - Attachment A [ 134 KB]
PRIMA Illustrative for ‘not for-profit' Entities subject to the Commonwealth Authorities and Companies Act 1997
PRIMA Illustrative Financial Statements (CAC Act) [ 1.6 MB]
PRIMA Illustrative Financial Statements (CAC Act) - Attachment A [ 83 KB]
PRIMA Illustrative Financial Statements (CAC Act) - Attachment A [ 123 KB]
PRIMA Model for ‘not for-profit' Entities subject to the Financial Management and Accountability Act 1997 or the Commonwealth Authorities and Companies Act 1997
PRIMA Model 2012-13 – Forms and Illustrative [
1.9 MB]
PRIMA Model - Quick Reference File [ 381 KB]
PRIMA Model - Quick Reference File [ 808 KB]
The spreadsheet is designed to assist Commonwealth Entities in the preparation of their financial statements and is not mandatory.
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Contact for information on this page: Financial Reporting and Accounting Policy Contacts