This is the interest rate (r) that satisfies the following equation:0 = -$1,000 + 40/(1 + r)1 + $50/(1 + r)2 + $80/1 + r)3 + $1,100/(1 + r)4.

This is the interest rate (r) that satisfies the following equation:0 = -$1,043.37 + $60/(1 + r)1 + $1070/(1 + r)2.

It is assumed that the fair values as at 30 June, 30 September, 31 December and 31 March are the same as at 1 July, 1 October, 1 January and 1 April respectively.

The AUD equivalents in Table 14.5 have been calculated on the basis of the weighted average costs for each deposit and withdrawal.

The numbers may not add up exactly due to rounding.

This number is calculated by deducting the number in the third column from the number in the second column.

The section 230-175 running balance adjustment for the 1 January 2013 financial benefit is calculated as follows: AUD 400,000/0.86 - AUD 214,740 + AUD 235, 394 = AUD 14,982.

AUD 256,410 is attributable to the re-exchange of the notional principal, as explained above.

The AUD gain or loss is calculated by adding the gains and losses from the foreign currency leg (second column) and the gains and losses from the Australian dollar leg (third column).

These figures include running balance adjustment.

These figures include running balance adjustment and AUD realisation gain on the exchange of notional principal ($256,410).

The numbers in this column are calculated by dividing the number in the first column by the number in the second column.

AUD15,167 = AUD 232,558 - AUD 217,391.

-AUD 22,764 = AUD243,902 - AUD 266,667.

AUD 256,410 is attributable to the re-exchange of the notional principal, as explained above.

-AUD 29,303 = AUD256,410 - AUD 285,714.

The AUD gain/loss is calculated by adding together the foreign currency leg gains and losses (column 2) and the Australian dollar leg gains and losses (column 3).

AUD 514,392 = AUD 266,667 (AUD translated gain 30 June 2013) + AUD 232,558 (AUD translated gain 1 January 2013) + AUD 15,617 (AUD running balancing adjustment 1 January 2013).