Financial Statements




22 JULY NEW ZEALAND GAZETTE 2029

Maximum exposures to credit risk as at balance date are:

1999 $ 1998 $
Bank accounts 63,720 10,503
Accounts receivable 151,139 182,065
Investments 48,683,684 49,040,760

Currency Risk

The Community Trust of Wellington incurs currency risk as a result of investment transactions managed by Tower Asset Management and BT Funds Management (NZ) Limited.

Interest Rate Risk

The investments of The Community Trust of Wellington which are sensitive to changes in interest rates are managed by Tower Asset Management and BT Funds Management (NZ) Limited. The Community Trust of Wellington is also exposed to interest rate fluctuation on loans, as the debt is on a floating rate.

9. Term Loan

Bank of New Zealand— 1999 $ 1998 $
Current 97,915
Non current 648,932
Total liability $746,847

Security:
19 Jarden Mile, Ngauranga

Interest rate:
8.01 percent per annum (fixed for 5 years)

Repayments:
For the first 5 years, 60 consecutive monthly payments of $8,159.57. After 5 years the repayments instalments may be varied so the whole of the loan plus interest is repaid over the term of the loan.

Final repayment date:
Repayment based on 12 year term

10. Revaluation Reserve

1999 $ 1998 $
Opening balance at 1 April 1998 1,250
Movements in the year
Closing balance at 31 March 1999 $1,250

11. Investment Income (Net)

1999 $ 1998 $
Portfolio income—realised and unrealised revenue 4,729,761 8,296,556
Less fund management fees and expenses (227,979) (270,971)
Total investment income (net) $4,501,782 $8,025,585

12. Reconciliation of Net Surplus with Net Cash Flow from Operating Activities

1999 $ 1998 $
Net surplus/(deficit) (841,466) 4,196,895
Add/(deduct) non cash items:
Depreciation 1,793 2,079
Portfolio investment income reinvested (4,858,175) (8,259,749)
(5,697,848) (4,060,775)

| Add/(deduct) movements in other working capital items: | | |
| (Increase)/decrease in accounts receivable | 30,926 | (38,129) |
| (Increase)/decrease in prepayments | (1,342) | — |
| (Increase)/decrease in accounts payable | (243,090) | 406,881 |
| (Increase)/decrease in G.S.T. | 4,201 | — |
| (Increase)/decrease in taxation paid | (2,307) | (110) |

| Add/(deduct) items classified as an investing activity: | | |
| Movement—Tower Asset management | 29,484 | (22,720) |
| | (211,612) | 368,642 |



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✨ LLM interpretation of page content

💰 Maximum exposures to credit risk

💰 Finance & Revenue
Credit risk, Bank accounts, Accounts receivable, Investments

💰 Currency Risk

💰 Finance & Revenue
Currency risk, Investment transactions, Tower Asset Management, BT Funds Management

💰 Interest Rate Risk

💰 Finance & Revenue
Interest rate risk, Loans, Floating rate, Tower Asset Management, BT Funds Management

💰 Term Loan Details

💰 Finance & Revenue
Term loan, Bank of New Zealand, Security, Interest rate, Repayments

💰 Revaluation Reserve

💰 Finance & Revenue
Revaluation reserve, Opening balance, Closing balance

💰 Investment Income (Net)

💰 Finance & Revenue
Investment income, Portfolio income, Fund management fees

💰 Reconciliation of Net Surplus with Net Cash Flow from Operating Activities

💰 Finance & Revenue
Net surplus, Cash flow, Depreciation, Portfolio investment income, Working capital