House of Assembly Fifty-Second Parliament, Second Session (52-2) 52 2 Parliament of South Australia House of Assembly published Answers to Questions SA Water SA WATER In reply to Mr WILLIAMS House of Assembly MacKillop Deputy Leader of the Opposition SA WATER In reply to Mr WILLIAMS (MacKillop—Deputy Leader of the Opposition) (9 November 2011) (First Session). The Hon. P. CAICA House of Assembly Colton Minister for Sustainability Minister for Water and the River Murray Minister for Aboriginal Affairs and Reconciliation SA WATER The Hon. P. CAICA (Colton—Minister for Sustainability, Environment and Conservation, Minister for Water and the River Murray, Minister for Aboriginal Affairs and Reconciliation): I am advised: 1.	The requirement to include such revaluation increases in Other Comprehensive Income is in accordance with paragraph 7 and 82 of the Australian Accounting Standard AASB 101 Presentation of Financial Statements. This is further outlined in Note 1(d) of SA Water's Financial Statements. As outlined in the Report of the Auditor-General 2010-11, page 1354, the Other Comprehensive Income for SA Water in 2010-11 totalled $598 million. Primarily this amount consists of: Gain on revaluation of infrastructure, plant and equipment of $848 million, which is offset by a Deferred tax liability increase of $249 million.