Financial Statements




19 SEPTEMBER NEW ZEALAND GAZETTE 3095

1996 $000 1995 $000

Capital maintenance reserve—
Balance as at 1 April ... 2,520 | —
Transfers during the period ... 1,495 | 2,520
Balance as at 31 March ... $4,014 | $2,520

Investment revaluation reserve—
Balance as at 1 April ... 35,937 | —
Net gain during the period ... 13,920 | 35,937
Balance as at 31 March ... $49,857 | $35,937

Investment fluctuation reserve—
Balance as at 1 April ... 493 | —
Allocation from surplus for the year ... 6,012 | 493
Balance as at 31 March ... $6,505 | $493

Uncommitted surplus—
Balance as at 1 April ... 53,607 | 52,552
Allocation from surplus for the year ... 253 | 1,055
Balance as at 31 March ... $53,860 | $53,607

Balance of funds at 31 March ... $135,438 | $113,759

5. Long Term Investments
Shares in Trust Bank New Zealand:
Balance as at 1 April ... 45,360 | 9,423
Revaluation to year end market value ... 13,920 | 35,937
Balance as at 31 March ... $59,280 | $45,360

Total number of shares held in TBNZ as at 31 March 1996 was 24 000 000 (1995: 24 000 000). The market price at 31 March 1996 was $2.47 per share (31 March 1995: $1.89).

In March 1994 the trust sold 55 percent of its shareholding in Trust Bank New Zealand Limited for a profit of $50,452,000. This was achieved in conjunction with a public offering of shares by Trust Bank New Zealand Limited to raise additional capital.

1996 $000 1995 $000

6. Managed Funds
Managed by external managers:
Balance 1 April ... 64,984 | —
Net income ... 8,249 | 1,984
Add: Fees not yet charged to fund ... 56 | —
Deposits to funds ... — | 63,000
Balance as at 31 March ... $73,289 | $64,984

Investments comprise:
Cash, deposits and miscellaneous ... 20,301 | 17,577
Bonds ... 30,958 | 29,224
Equities ... 22,030 | 18,183
Portfolio total ... $73,289 | $64,984

Held in:
New Zealand ... 46,931 | 42,713
Offshore ... 26,358 | 22,271
... $73,289 | $64,984

7. Fixed Assets

1996 Cost $000 Accum. Depn. $000 Book Value $000 1995 Book Value $000
Office equipment ... 9 1 8 6
Furniture and fittings ... 24 10 14
... $33 $11 $22 $6


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💰 Trust Bank Otago Community Trust Financial Statements (continued from previous page)

💰 Finance & Revenue
5 June 1996
Financial Statements, Cash Flows, Accounting Policies, Trust Bank Otago, Otago Community Charities