Reserve Bank of Australia Annual Report – 2014 Financial Statements Note 5 – Capital and Reserves

Changes in the RBA's Capital and Reserves (Note 1(f)) are shown below.

Note 2014 $M 2013 $M
Asset revaluation reserves      
Gold 1(c)    
Opening balance   3,173 3,900
Net revaluation adjustments   284 (727)
As at 30 June   3,457 3,173
Shares in international financial institutions 1(b), 7    
Opening balance   324 282
Net revaluation adjustments   (20) 42
As at 30 June   304 324
Property, plant and equipment 1(d), 8    
Opening balance   208 193
Net revaluation adjustments   12 15
Transfers (to)/from Statement of Distribution   (3) –
As at 30 June   217 208
Total asset revaluation reserves 1(f)    
Opening balance   3,705 4,375
Net revaluation adjustments   276 (670)
Transfers (to)/from Statement of Distribution   (3) –
As at 30 June   3,978 3,705
Superannuation reserve 1(f)    
Opening balance   (178) (523)
Net revaluation adjustments   155 345
As at 30 June   (23) (178)
Unrealised profits reserve 1(f)    
Opening balance   3,796 –
Net transfers (to)/from Statement of Distribution   (640) 3,796
As at 30 June   3,156 3,796
Reserve Bank Reserve Fund 1(f)    
Opening balance   2,359 1,822
Transfers (to)/from Statement of Distribution   8,800 537
As at 30 June   11,159 2,359
Capital 1(f)    
Opening and closing balance   40 40