Financial Statements




28 JUNE

NEW ZEALAND GAZETTE

Employee remuneration
Funds management services
Investment advisory services
Recruitment
Statutory reporting
Trustees fees
Depreciation
Other expenses

  1. Taxation
    Net surplus before taxation as per statement of financial performance
    Less:
    Non-assessable income
    Add:
    Non-deductible expenditure
    Non-deductible losses
    Imputation tax credits received and withholding tax deducted
    Adjustment for prior year
    Donations payable
    Assessable income for the year
    Less:
    Loss brought forward
    Assessable income (loss) for tax purposes
    Taxation @ 33%
    Imputation tax credits received and withholding tax deducted
    Imputation tax credits transferred to loss carried forward
    Assessable loss for tax purposes
    Losses carried forward

1571
199
619
143

159
184
78
395
1,874

189
763
132
8
158
174
112
387
2,065

2001
$’000

2000
$’000

(10,300)

9,229

(7,583)
(17,883)

(13,675)
(4,446)

1,020
16,298
129

995
18,442
559

882
2,125
354
415
1,608
5,384
938

(717)
(158)



392
158
550

(812)
126
42
(42)

717

717

Following an Inland Revenue assessment the trust was required to pay $38,975 in respect of the 1995 year. The trust’s ability
to carry forward tax losses is subject to statutory provisions.

  1. Capital
    Balance at beginning of the year
    Transfer from income
    Balance at the end of the year

2001
$’000

2000
$’000

185,933
7,251
193,184

181,397
4,536
185,933

The transfer from income for inflation and regional population growth was calculated at an annual rate of 3.9% on the balance
at the beginning of the year (2000 – 2.5%).

  1. Reserves
    Investment fluctuation reserve
    Balance at beginning of the year
    Transfer from (to) income
    Balance at the end of the year
    Donation reserve
    Balance at beginning of the year
    Transfer from (to) income
    Less donations paid
    Balance at the end of the year

2001
$’000

2000
$’000

29,507
(10,164)
19,343

26,188
3,319
29,507

10,221
(7,387)
2,834
(2,168)
666

10,386
1,335
11,721
(1,500)
10,221



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2001, No 66


Gazette.govt.nz PDF NZ Gazette 2001, No 66





✨ LLM interpretation of page content

💰 Expenses for the Year Ended 31 March 2001 (continued from previous page)

💰 Finance & Revenue
Audit Fees, Accountancy Fees, Consultants, Employee remuneration, Funds management services, Investment advisory services, Recruitment, Statutory reporting, Trustees fees, Depreciation, Other expenses

💰 Taxation Details for the Year Ended 31 March 2001

💰 Finance & Revenue
Taxation, Net surplus, Assessable income, Tax losses, Imputation tax credits, Donations, Tax assessment

💰 Capital and Reserves for the Year Ended 31 March 2001

💰 Finance & Revenue
Capital, Balance transfer, Inflation adjustment, Regional population growth, Investment fluctuation reserve, Donation reserve