Australian Human Rights Commission Annual Report 2021–22 Statement of Comprehensive Income (continued) 2022 $'000 Notes OTHER COMPREHENSIVE INCOME Items not subject to subsequent reclassification to net cost of services Changes in asset revaluation reserve Total comprehensive loss 2.2A 147 (827) Restated1 2021 $'000 Original Budget $'000 1,815 (5,249) (105) The above statement should be read in conjunction with the accompanying notes. 1 Refer to the Overview note. Budget Variances Commentary The rendering of services revenue variance to Budget is due new partnership agreements entered into since the Budget was set. The increase in revenue from Government is related to new Budget measures announced after the 2021-22 Budget. The increase in revenue has funded increased employee and supplier expenses related to the delivery of those activities. Depreciation and amortisation expense increased due to the negotiation of a new lease for property right of use assets. Detailed commentary on the operating loss is included in the Overview Going Concern Basis of Accounting. 76