Financial Statements




25 AUGUST NEW ZEALAND GAZETTE 2727

HAWKE’S BAY NETWORK LIMITED - LINES BUSINESS
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
For the Year Ending 31 March 2000

13 RESERVES

Asset Revaluation Reserve

Balance at beginning of year 41,735 -
Revaluation Of Network Assets - 49,405
Deferred taxation on asset revaluation 8,383 (8,383)
50,118 41,022

Revaluation Of Land (154) 713

Balance as at 31 March 49,964 41,735

14 RETAINED EARNINGS

Balance at beginning of year 773 (1,917)
Net Surplus (Deficit) 3,472 2,690
Transfer to Share Capital (Refer Note 7) (6,000) -
(1,755) 773

15 RECONCILIATION OF REPORTED NET OPERATING
SURPLUS AFTER TAX WITH NET CASH FLOWS FROM
OPERATING ACTIVITIES

NET OPERATING SURPLUS (DEFICIT) AFTER TAXATION 3,472 2,690

PLUS: Non Cash/Non Operating Items
Building Revaluation 2,113 2,957
Gain On Asset Sales (65) (281)
Depreciation 4,688 3,119
10,208 8,485

PLUS (LESS): Movements in Working Capital
Decrease (Increase) in Receivables and Prepayments (551) 1,184
Decrease (Increase) in Inventories (651) 1,001
Increase (Decrease) in Accounts Payable, Accruals
and Employee Entitlements 1,166 (1,898)
Decrease (Increase) in Work In Progress - (973)
Increase (Decrease) in Taxation Payable (828) 930

PLUS (LESS): Other Movements
Increase (Decrease) Deferred Taxation Liability (2,095) 362

Net Cash Inflow From Operating Activities 7,249 9,091



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2000, No 109


Gazette.govt.nz PDF NZ Gazette 2000, No 109





✨ LLM interpretation of page content

💰 Notes to and forming part of the financial statements for Hawke's Bay Network Limited (continued from previous page)

💰 Finance & Revenue
Financial statements, Asset Revaluation Reserve, Retained Earnings, Net Operating Surplus, Cash Flows, Hawke's Bay Network Limited