Financial Statements




NEW ZEALAND GAZETTE
No. 75

should be read in conjunction with this Statement of
Income and Expenditure.

ASB Charitable Trust

Balance Sheet as at 31 March 1994

Note 1994 $000 1993 $000
Source of Funds—
Trust Funds 251,786 251,786
Capital 5
Capital Maintenance Reserve 3 36,372 32,660
Investment Fluctuation Reserve 3 6,887 10,644
General Reserve 3 40,000 40,000
Social Emergencies Reserve 3 3,500
Retained surplus 62 186
338,607 335,276
Liabilities—
Creditors 277 284
Committed donations 4 20,973 15,580
ASB Bank Community Trust 100 63
21,350 15,927
$359,957 $351,203

Employment of Funds

Note 1994 $000 1993 $000
Investments—
Managed funds 2 352,584 339,106
Other investments 2 4,054 9,265
Investment properties 2 850 836
357,488 349,207
Current Assets—
Cash 14 179
Debtors 3 13 192
Other assets 26 26
Fixed assets 6 2,426 1,804
$359,957 $351,203

Approved on behalf of the Board:

JUDITH BASSETT, Chairperson.
WAARI WARD-HOLMES, Deputy Chairman.

The notes to these financial statements form part of and should be read in conjunction with this Balance Sheet.

ASB Charitable Trust

Statement of Cash Flows for the Year Ended 31 March 1994

1994 $000 1993 $000
Appropriation to ASB (3,750)
Bank Community Trust Charitable
Purposes Reserve Fund

| Net cash inflow from operating activities | 343 | 724 |
| Cash flows from investing activities— | | |
| Cash was provided from: | | |
| Sale of vehicle, office equipment & furniture | 16 | 1 |
| Bills receivable matured | 717 | 444 |
| Cash was disbursed on: | | |
| Purchase of vehicle, office equipment & furniture | (279) | (37) |
| Purchase of land & buildings | (566) | (1,019) |
| Net cash outflow from investing activities | (845) | (1,056) |
| Net cash inflow from investments activities | 231 | 113 |
| Net increase in cash held | 231 | 113 |
| Add opening cash brought forward | 532 | 419 |
| Ending cash carried forward | $763 | $532 |

The notes to these financial statements form part of and should be read in conjunction with this Statement of Cash Flows.

ASB Charitable Trust

Reconciliation of Reported Surplus to Net Cash Flow From Operating Activities

Note 1994 $000 1993 $000
Reported deficit (124) (192)
Add non-cash items:
Unrealised investment fluctuations 2,722 (3,032)
Unrealised property revaluation 23
Unrealised interest on bonds (27) (11)
Depreciation 89 56
Allocation to Capital Maintenance Reserve 3,712 2,827
Allocation to Investment Fluctuation Reserve (3,757) 173
Allocation to General Reserve 23,000
Allocation to Social Emergencies Reserve 3,500
6,262 23,013
Movements in working capital items:
Increase/(decrease) in operating activity creditors 47 38
Increase in committed donations 5,394 7,611
Increase/(decrease) in ASB Bank Community Trust 37 (77)
(Increase)/decrease in debtors 11 (1)
Movements in investments:
Decrease in term deposits 250 1,300
Decrease in bonds 4,526 655


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💰 ASB Charitable Trust Financial Statements for 1994 (continued from previous page)

💰 Finance & Revenue
Financial Statements, Balance Sheet, Cash Flows, Reconciliation, Investments, Reserves, ASB Charitable Trust
  • JUDITH BASSETT, Chairperson
  • WAARI WARD-HOLMES, Deputy Chairman