FINANCIAL STATEMENTS Independent Audit Report 85 Statement by the Accountable Authority 84 and Chief Finance Officer 87 Statement of Comprehensive Income 88 Statement of Financial Position 89 Statement of Changes in Equity 91 Cash Flow Statement 93 Notes to and forming part of the financial statements 95 Overview 95 1. Financial Performance 97 2. Financial Position 102 3. Funding 109 4. People and Relationships 110 5. Managing Uncertainties 113 6. Other Information 117 Australian Human Rights Commission Annual Report 2020–2021