defence chapter three results for government as s owner budgeted financial statements statement of performance position cash flows capital budget non assets summary movement schedule revenues and expenses administered on behalf liabilities notes to the overview not yet approved major program equipment projects facilities other 117 this section provides they have been prepared consistent with budgeting reporting framework consist following accompanying both departmental operating a picture expected by identifying over 2003 04 forward estimates highlights whether is at sustainable level in short term balance sheet shows projected