Reserve Bank of Australia Annual Report – 2009 Financial Statements Note 5

Note 5 CAPITAL AND RESERVES
Changes in the RBA's Capital and Reserves are shown below.

2009
$M		 2008
$M
Asset revaluation reserves      
Gold (Note 1(c))      
Opening balance 2,355   1,842
Net revaluation adjustments 475   513
Transfer (to)/from Statement of Distribution –   –
As at 30 June 2,830   2,355
Shares in international financial institutions (Notes 1(b), 7)      
Opening balance 226   209
Net revaluation adjustments 49   17
As at 30 June 275   226
Bank properties, plant and equipment (Notes 1(d), 8)      
Opening balance 226   188
Net revaluation adjustments (23)   38
Transfers (to)/from Statement of Distribution –   –
As at 30 June 203   226
Total asset revaluation reserves (Note 1(e))      
Opening balance 2,807   2,239
Net revaluation adjustments 501   568
Transfers (to)/from Statement of Distribution –   –
As at 30 June 3,308   2,807
Unrealised profits reserves      
Reserve for unrealised profits on investments (Note 1(e))      
Opening balance –   –
Net transfers (to)/from Statement of Distribution 2,237   –
As at 30 June 2,237   –
Reserve for unrealised profits on superannuation (Note 1(h))      
Opening balance 80   53
Net transfers (to)/from Statement of Distribution 15   27
As at 30 June 95   80
Total unrealised profits reserves      
Opening balance 80   53
Net transfers (to)/from Statement of Distribution 2,252   27
As at 30 June 2,332   80
Reserve Bank Reserve Fund (Note 1(e))
Opening balance 6,286   6,286
Transfers (to)/from Statement of Distribution 577   –
As at 30 June 6,863   6,286
Capital
Opening and closing balance 40   40