Financial Statements




NEW ZEALAND GAZETTE

No. 150

Statement of Cash Flows for the Period Ended 31 March 1990

1990 $ 1989 $
Cash flows from operating activities—
Cash was provided from:
Dividend from Trust Bank New Zealand Limited 356,700
Interest on investments 10,531
Other 100 22
Cash was disbursed to:
Suppliers of goods and services (7,979) (2,910)
Trustees (22,605) (10,565)
Grants to the community (189,950)
Bursaries (21,000)
Net cash flows from operating activities 125,797 (13,453)

| Cash flows from investing activities— | | |
| Cash was provided from: | | |
| Sale of shares | — | — |
| Sale of other investment | — | 4,964,000|
| Cash was applied to: | | |
| Investment in shares | — | (4,964,000)|
| Investment in other assets | (8,709) | — |
| Net cash flows from investing activities| (8,709) | — |

| Cash flows from financing activities— | | |
| Cash was provided from: | | |
| Cash was applied to: | | |
| Net cash flows from financing activities| — | — |

| Net increase (decrease) in cash held | 117,088 | (13,453) |
| Add cash at 1 April 1989 | (13,453) | — |
| Cash at 31 March 1990 | $103,635 | ($13,453)|

Notes to the Financial Statements for the Period Ended 31 March 1990

1. Statement of Accounting Policies

General Accounting Policies

The general accounting policies adopted in the preparation of these financial statements are:

  • The measurement base adopted is the historical cost basis.

  • Reliance has been placed on the fact that the entity is a going concern.

  • The matching of revenues earned and expenses incurred using accrual accounting except that dividend income is accounted for on a receipts basis.

Particular Accounting Policies

The following are the particular accounting policies which have a material effect on the measurement of results and financial position:

(a) Dividend Income: Dividend income from Trust Bank New Zealand Limited is included in the income and expenditure account when it is received.

(b) Grants: Grants made are included in the income and expenditure account when paid.

(c) Investments: Shares held in Trust Bank New Zealand Limited are stated at cost.

Changes in Accounting Policies

There have been no changes in accounting policy. All policies have been consistently applied.

2. Dividends

Dividends received from Trust Bank New Zealand Limited—

Final dividend for year ended 31 March 1989 ... $287,100



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✨ LLM interpretation of page content

💰 Statement of Cash Flows for Trust Bank Eastern and Central Community Trust Inc. (continued from previous page)

💰 Finance & Revenue
Cash flows, Operating activities, Investing activities, Financing activities, Dividends, Investments, Grants, Bursaries

💰 Notes to the Financial Statements for Trust Bank Eastern and Central Community Trust Inc.

💰 Finance & Revenue
Accounting policies, Dividend income, Grants, Investments, Historical cost basis