Financial Performance (continued) 2024 $’000 2023 $’000 Deposits 1,358 483 Total interest 1,358 483 - 46 24 12 24 58 1.2B: Interest Accounting Policy Interest revenue is recognised using the effective interest method. 1.2C: Other revenue Resources received free of charge Remuneration of auditors Other Total other revenue Accounting Policy Resources received free of charge Resources received free of charge are recognised as revenue when, and only when, a fair value can be reliably determined and the services would have been purchased if they had not been donated. Use of those resources is recognised as an expense. Resources received free of charge are recorded as either revenue or gains depending on their nature. Volunteer and pro-bono services On the initial recognition of volunteer and pro-bono services as an asset or an expense, the Commission recognises any related amounts in accordance with the relevant standard. The Commission recognises the excess of the fair value of the volunteer services over the recognised related amounts as income immediately in the income statement. GAINS 1.2D: Other gains Other 399 14 Total other gains 399 14 The above lease disclosure should be read in conjunction with the accompanying notes 1.1B and 1.2E. Accounting Policy Other Gains Gains on the reduction of prior year provisions are recognised at their nominal value as gains, when, and only when, the original provision for services has been determined to no longer be required. 1.2E: Revenue from Government Attorney-General's Department: Corporate Commonwealth entity payment item Total revenue from Government 31,315 26,549 31,315 26,549 Accounting Policy Revenue from Government Funding received from the Attorney-General’s Department (received by the Commission as a corporate Commonwealth entity) is recognised as Revenue from Government unless the funding is in the nature of an equity injection or a loan. Annual Report 2023–2024 • 69