Investor Presentaiton

Department of Health Notes to the financial statements For the year ended on 30 June 2023 Future impact of Australian Accounting Standards not yet operative (continued) Contents AASB 2022-10 Amendments to Australian Accounting Standards - Fair Value Measurement of Non-Financial Assets of Not-for-Profit Public Sector Entities. This Standard amends AASB 13 including adding authoritative implementation guidance and providing related illustrative examples, for fair value measurements of non-financial assets of not-for-profit public sector entities not held primarily for their ability to generate net cash inflows. The Commission has not assessed the impact of the Standard. Operative for reporting periods on/after 1 Jan 2025 Insurance Contracts Operative for reporting periods beginning on/after 1 Jan 2024 AASB 17 1 July 2026 This Standard establishes principles for the recognition, measurement, presentation and disclosure of insurance contracts. It was amended by AASB 2022-8 to take effect for Not-For-Profit insurance contracts from 1 July 2026. The Commission has not assessed the impact of the Standard. AASB 2021-7C Amendments to Australian Accounting Standards - Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections 1 Jan 2025 This Standard further defers (to 1 January 2025) the amendments to AASB 10 and AASB 128 relating to the sale or contribution of assets between an investor and its associate or joint venture. AASB 2022-9 The standard also includes editorial corrections. The Commission has not assessed the impact of the Standard. Amendments to Australian Accounting Standards - Insurance Contracts in the Public Sector This Standard amends AASB 17 and AASB 1050 to include modifications with respect to the application of AASB 17 by public sector entities. This Standard also amends the following Standards to remove the temporary consequential amendments set out in AASB 2022-8 since AASB 4 and AASB 1023 do not apply to public sector entities for periods beginning on or after 1 July 2026: (a) AASB 1; (b) AASB 3; (c) AASB 5; (d) AASB 7; (e) AASB 9; (f) AASB 15; (g) AASB 119; (h) AASB 132; (i) AASB 136; (j) AASB 137; (k) AASB 138; (1) AASB 1057; and (m) AASB 1058 There is no financial impact. < 190 > About us Significant issues Report on operations Agency performance ⚫Operational disclosures • Key performance indicators 1 Jan 2026 Financial disclosures and compliance • Appendix

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