Financial Statements




3452 NEW ZEALAND GAZETTE, No. 141 25 AUGUST 2005

4. Managed Funds

Managed by external managers:

2005
$000
Opening balance 169,505
Gross income 11,708
Fund managers’ fees – deducted (409)
Withdrawals (7,078)
Closing balance 173,726
2004
$000
Opening balance 154,031
Gross income 21,850
Fund managers’ fees – deducted (376)
Withdrawals (6,000)
Closing balance 169,505

Investments comprise:

2005
$000
Cash and deposits 11,396
Bonds 110,769
Equities 51,561
Total managed funds 173,726
2004
$000
Cash and deposits 17,010
Bonds 101,531
Equities 50,964
Total managed funds 169,505

Allocated as follows—

New Zealand:

2005
$000
Bonds and deposits 65,006
Equities 9,465

| Total | 74,471 |

2004
$000
Bonds and deposits 68,693
Equities 9,163

| Total | 77,856 |

Overseas:

2005
$000
Bonds and deposits 57,159
Equities 42,096

| Total | 99,255 |

2004
$000
Bonds and deposits 49,848
Equities 41,801

| Total | 91,649 |

Total:

2005
$000
Bonds and deposits 122,165
Equities 51,561
Total managed funds 173,726
2004
$000
Bonds and deposits 118,541
Equities 50,964
Total managed funds 169,505

5. Fixed Assets

2005 Book Value
$000
Land:
At cost 432
Buildings:
At cost 1,026
Accumulated depreciation (361)
665
Office furniture and equipment:
At cost 237
Accumulated depreciation (198)
39
Total net carrying value 1,136

| Depreciation: |
| Buildings | 37 |
| Office furniture and equipment | 13 |
| | 50 |

2004 Book Value
$000
Land:
At cost 432
Buildings:
At cost 1,026
Accumulated depreciation (324)
702
Office furniture and equipment:
At cost 234
Accumulated depreciation (186)
48
Total net carrying value 1,182

| Depreciation: |
| Buildings | 43 |
| Office furniture and equipment | 12 |
| | 55 |

6. Financial Instruments

Currency Risk

The trust, through its fund managers, invests in securities that are denominated in foreign currencies and therefore result in a currency risk. The trusts fund managers actively monitor this risk and hedge positions in accordance with their investment guidelines.

Interest Rate Risk

The trust, through its fund managers, invests in securities that are subject to interest rate risk. The trusts fund managers monitor this risk and change asset allocations and maturity profiles in accordance with their investment guidelines.

Credit Risk

The trust, in the normal course of business, enters into arrangements with other parties. These arrangements give rise to credit risk for the trust and hence policies and procedures are maintained so that the risk is minimised. No collateral is required in respect of financial assets.



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2005, No 141


Gazette.govt.nz PDF NZ Gazette 2005, No 141





✨ LLM interpretation of page content

💰 Community Trust of Otago Financial Statements (continued from previous page)

💰 Finance & Revenue
27 June 2005
Financial Statements, Revenue, Expenditure, Trust Funds, Capital Maintenance Reserve, Uncommitted Surplus, Donations, Trustee Fees, Professional Fees, Audit Fees, Accounting, Legal Advisers, Tax Advice, Investment Advisers, Managed Funds, Fixed Assets, Financial Instruments, Currency Risk, Interest Rate Risk, Credit Risk