ASB Charitable Trust Financial Statements




NEW ZEALAND GAZETTE

No. 90

Unqualified Opinion

We have obtained all the information and explanations we have required.

In our opinion, the financial statements:

  • comply with New Zealand generally accepted accounting practice;
  • give a true and fair view of the financial position of the trust as at 31 March 2002 and the results of its operations and cash flows for the year ended on that date.

Our audit was completed on 27 May 2002 and our unqualified opinion is expressed as at that date.

KPMG, Auckland.


ASB Charitable Trust

Statement of Income and Expenditure for the Year Ended 31 March 2002

Note 2002 $000 2001 $000
Income:
3 Investments 2,456
Rent 8
3 Donation from ASB Bank Community Trust
2,464

Direct expenditure:

| | Fund management, custodian and advisory fees | 1,604 | 2,171 |
| | Other expenditure | 860 | 43,282 |
| 8 | | 739 | 774 |
| | Net surplus | 121 | 42,508 |

The net surplus has been allocated as follows:

| 4 | Capital maintenance reserve | 9,033 | 10,048 |
| | Uncommitted surplus available for distribution | (8,912) | 32,460 |
| | | 121 | 42,508 |

Statement of Movement in Trust Funds for the Year Ended 31 March 2002

2002 $000 2001 $000
Total trust funds at beginning of year 478,795 473,440
Net surplus 121 42,508
Committed donations (30,404) (37,153)
5
Total trust funds at end of year 448,512 478,795

The notes to these financial statements form part of and should be read in conjunction with this statement of income and expenditure and statement of movement in trust funds.

Balance Sheet as at 31 March 2002

Source of funds—

Note 2002 $000 2001 $000
Trust funds:
6 Capital 251,786
4 Capital maintenance reserve 88,473
4 General reserve 100,000
Retained surplus 8,253
448,512

Liabilities:

| | Creditors | 586 | 962 |
| 5 | Committed donations | 23,401 | 32,942 |
| | | 23,987 | 33,904 |
| | Total source of funds | 472,499 | 512,699 |

Employment of funds—

Note 2002 $000 2001 $000
Investments:
2 Managed funds 469,050
2 Other investments 1,023
470,073


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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2002, No 90


Gazette.govt.nz PDF NZ Gazette 2002, No 90





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Income, Expenditure, Trust Funds, Balance Sheet, ASB Charitable Trust