Note 18
Reconciliation of net surplus/(deficit) to net cash flow from operating activities
Model Financial Statements: Te Motu Regional Economic Development Trust 2010/11
| NZ IAS 7 NZ 20.1 | Actual 2011 |
Actual 2010 |
|
|---|---|---|---|
| Surplus/(deficit) | 20,681 | 16,528 | |
| NZ IAS 7 NZ 20.2(a) | Add/(less) non-cash items | ||
| Depreciation and amortisation expense | 82,923 | 84,220 | |
| Donated assets income | (9,780) | (11,350) | |
| NZ IAS 7 NZ 20.2(c) | Add/(less) items classified as investing or financing activities | ||
| (Gains)/losses on disposal of property, plant, and equipment | (7,284) | 0 | |
| NZ IAS 7 NZ 20.2(b) | Add/(less) movements in statement of financial position items | ||
| Debtors and other receivables21 | 42,940 | 17,506 | |
| Inventories | (9,080) | 21,778 | |
| Creditors and other payables22 | 5,045 | (14,784) | |
| Provision | 972 | 5,538 | |
| Employee entitlements | 3,120 | 2,145 | |
| Prepayments | (17,709) | 3,078 | |
| Net cash flow from operating activities | 111,828 | 124,659 |
21: Any debtors or accruals for the sale of property, plant, and equipment will need to be excluded when calculating this movement.
22: Any creditors and accruals for capital expenditure will need to be excluded when calculating this movement.
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