Notes to the financial statements

Te Motu Regional Economic Development Trust: Model financial statements 2008/09.

1	Statement of significant accounting policies	16	Provisions
2	Other revenue	17	Equity
3	Gains	18	Reconciliation of net surplus/(deficit) after tax to net cash from operating activities
4	Personnel costs	19	Capital commitments and operating leases
5	Finance costs	20	Contingencies
6	Other expenses	21	Related party transactions
7	Cash and cash equivalents	22	Trustee fees
8	Debtors and other receivables	23	Events after the balance sheet date
9	Inventories	24	Categories of financial instruments
10	Investments	25	Financial instrument risks
11	Property, plant and equipment	26	Reclassification of expenditure
12	Intangible assets	27	Capital management
13	Creditors and other payables	28	Explanation of significant variances against budget
14	Borrowings	29	Performance information
15	Employee entitlements