financial statements of the government cook islands for year ended 30 june 2003 2 table contents page statement responsibility 3 overview 4 10 audit report 11 15 accounting policies 16 22 performance 23 24 position 25 movements in equity 26 cash flows 27 commitments 31 contingent liabilities 32 borrowings 33 38 appropriations 39 40 notes to 41 55 annual introduction these contain audited results first time crown s interest public enterprises and other authorities or state owned soes are accounted within using fully consolidated method prior this were modified combination they separately shown as one line both actuals accounts disclosed two columns being reported 2002
