Financial Statements




13 AUGUST

NEW ZEALAND GAZETTE

Note 1998 $
Donations payable ... 6 1,536,200
Total liabilities 1,754,440
Net assets 130,706,794
Equity—
Trustee funds 130,706,794
Total trust funds $130,706,794
Note 1997 $
287,221
356,182
109,248,202
109,248,202
$109,248,202

(The notes to the financial statements form part of and are to be read in conjunction with the above accounts.)

GRAEME GLASS, Chairperson.

BRIAN MARTIN, Trustee.

Dated this 22nd day of May 1998.


Consolidated Statement of Cash Flows for the Year Ended 31 March 1998

Note 1998 $
Cash flows from operating activities—
Cash was provided from:
Dividends from Trust Bank New Zealand Limited
Interest and dividends on investments 7,440,607

| 1997 $
| --- | ---: |
| | 2,557,514
| | 7,350,993

| | 7,440,607 | 9,908,507

Cash was applied to:
| Community payments | (3,754,800)
| Trustees and employees | (230,450)
| Suppliers of other goods and services | (328,808)

| 1997 $
| --- | ---: |
| | (3,694,637)
| | (155,804)
| | (240,369)

Net operating cash flows ... 7 | 3,126,549 | 5,817,697

Cash flows from investing activities—
Cash was provided from:
| Sale of Government securities | 232,000
| Sale of Trust Bank New Zealand Limited shares | –
| Withdrawals from managed funds | 10,000,000

| 1997 $
| --- | ---: |
| | 92,419,979
| | 99,218,581
| | -

| | 10,232,000 | 191,638,560

Cash was applied to:
| Investment in Government securities | –
| Investment in managed funds | (15,961,791)
| Investment in shares | –
| Purchase of fixed assets | (21,112)

| 1997 $
| --- | ---: |
| | (93,083,925)
| | (80,000,000)
| | (14,999,984)
| | (31,941)

Net investing cash flows | (5,750,903) | 3,522,710
Net increase (decrease) in cash held | (2,624,354) | 9,340,407
Add cash at 1 April | 11,173,757 | 1,833,350

Cash at 31 March ... 3 | $8,549,403 | $11,173,757

(The notes to the financial statements form part of and are to be read in conjunction with the above accounts.)


Notes to the Consolidated Financial Statements for the Year Ended 31 March 1998

1. Statement of Accounting Policies

1.1 Reporting Entity

Trust Bank Eastern and Central Community Trust is a charitable trust incorporated in accordance with the provisions of the Trustee Banks Restructuring Act 1988.

The trust has a wholly owned company – Eastern and Central Community Trust Charities Limited which is registered under the Companies Act 1993.

The consolidated financial statements have been prepared in accordance with generally accepted accounting practice.

1.2 Measurement Base

The measurement base applied is that of historical cost adjusted for the market valuation of investments.

1.3 Specific Accounting Policies

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

1.3.1 Basis of Consolidation – Purchase Method

The consolidated financial statements include the trust and its wholly owned company accounted for using the purchase method.



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✨ LLM interpretation of page content

💰 Trust Bank Eastern and Central Community Trust Inc. Consolidated Statement of Financial Position (continued from previous page)

💰 Finance & Revenue
22 May 1998
Financial Position, Assets, Liabilities, Investments
  • Graeme Glass, Chairperson
  • Brian Martin, Trustee

💰 Consolidated Statement of Cash Flows for the Year Ended 31 March 1998

💰 Finance & Revenue
Cash Flows, Operating Activities, Investing Activities, Financial Statements

💰 Notes to the Consolidated Financial Statements for the Year Ended 31 March 1998

💰 Finance & Revenue
Accounting Policies, Reporting Entity, Measurement Base, Consolidation