Reserve Bank of Australia Annual Report – 2010 Financial Statements Note 5 – Capital and Reserves

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

2010 $M 2009 $M
Asset revaluation reserves
Gold (Note 1(c))    
Opening balance 2,830 2,355
Net revaluation adjustments 790 475
As at 30 June 3,620 2,830
Shares in international and other institutions (Notes 1(b),  7)    
Opening balance 275 226
Net revaluation adjustments 10 49
As at 30 June 285 275
Bank properties, plant and equipment (Notes 1(d),  8)    
Opening balance 203 226
Net revaluation adjustments (21) (23)
As at 30 June 182 203
Total asset revaluation reserves (Note 1(e))    
Opening balance 3,308 2,807
Net revaluation adjustments 779 501
As at 30 June 4,087 3,308
Unrealised profits reserves
Reserve for unrealised profits on investments (Note 1(e))    
Opening balance 2,237 –
Net transfers (to)/from Statement of Distribution (2,237) 2,237
As at 30 June – 2,237
Reserve for unrealised profits on superannuation (Note 1(h))    
Opening balance 95 80
Net transfers (to)/from Statement of Distribution (11) 15
As at 30 June 84 95
Total unrealised profits reserves    
Opening balance 2,332 80
Net transfers (to)/from Statement of Distribution (2,248) 2,252
As at 30 June 84 2,332
Reserve Bank Reserve Fund (Note 1(e))
Opening balance 6,863 6,286
Transfers (to)/from Statement of Distribution (680) 577
As at 30 June 6,183 6,863
Capital
Opening and closing balance 40 40