6.1 Assets & Liabilities

6.1.1 Inventories

• Overview
• Procedures and Guidelines
• Contacts and Review

6.1.2 Stocktakes

• Overview
• Policies
• Contacts and Review

6.1.3 Treasury Policy

• Introduction
• Investment Policy
• Borrowing Policy
• Leasing Policy
• Foreign Exchange Risk
• Interest Rate Risk Policy

6.1.4 Loans

• Overview
• Procedures and Guidelines
• Contacts and Review

6.1.5 Property Plant and Equipment - NB: This policy is currently being updated

• Responsibility
• Land
• Buildings
• Infrastructure Assets
• Heritage Assets
• Library Collections
• Museums and Other Collections (including works of art)
• Plant and Equipment
• Maintenance / Capital Expenditure
• Losses and Damages
• Depreciation
• Contacts and Review

6.1.6 Patents and Royalties

• Overview
• Policy
• Contacts

 6.1.7 Portable and Attractive Items

• Overview
• Definition
• Recognition
• Contacts and Review

6.1.8 Valuations

• Overview
• Policies
• Related Information
• Contacts and Review

6.1.9 Revaluations

• Overview
• Policies
• Related Information
• Contacts and Review

6.1.10 Trade Payables

• Overview
• Procedures and Guidelines
• Contacts and Review

6.1.11 Accruals

• Overview
• Procedures and Guidelines
• Related Information
• Contacts and Review

6.1.12 Leases

• Overview
• Procedures and Guidelines
• Contacts and Review

6.1.13 Accounts Reconciliations

• Overview
• Policy
• Contacts and Review

6.1.14 Provisions

• Overview
• Procedures and Guidelines
• Related Information
• Contacts and Review

6.2 Equity