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Note 18: Reconciliation of net surplus/(deficit) after tax to net cash from operating activities

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

Left arrow Note 17: Equity Note 19: Capital commitments and operating leases Right arrow  

Reconciliation of net surplus/(deficit) after tax to net cash from operating activities

NZ IAS 7 NZ 20.1
Actual
2009		 Actual
2008

Surplus/(deficit) 20,681 16,528

Add/(less) non-cash items:


Depreciation and amortisation expense 82,923 84,220

Donated assets income (9,780) (11,350)





Add/(less) items classified as investing or financing activities:


(Gains)/losses on disposal of property, plant and equipment (7,284) 0





Add/(less) movements in working capital items:


Debtors and other receivables 42,940 17,506

Inventories (9,080) 21,778

Creditors and other payables 5,045 (14,784)

Provisions 972 5,538

Employee entitlements 3,120 2,145

Prepayments (17,709) 3,078

Net cash from operating activities 111,828 124,659
Left arrow Note 17: Equity Note 19: Capital commitments and operating leases Right arrow  
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