New Zealand Gazette – 2013 – No. 109

Page 2954

✨ Financial Statements

THE WAIKATO COMMUNITY TRUST INCORPORATED

NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2013

11. ACCOUNTS RECEIVABLE

	2013	2012
	NZ$'000	NZ$'000
Accounts Receivable	1	26
GST	27	11
	28	37

12. SPORT WAIKATO LOAN

The loan to Sport Waikato is secured by a first ranking General Security Agreement (GSA) in favour of the Trust over all of Sport Waikato's present and after-acquired property with a first priority amount of no less than $2,000,000 and by a first mortgage over Sport Waikato's leasehold estate and interest in their site at WINTEC. The loan is interest free and repayable in one lump sum by 19 August 2013. The loan balance is made up as follows:

	2013	2012
	NZ$'000	NZ$'000
Loan Principal	1,500	1,500
Fair Value Adjustment on Initial Recognition of Interest Free Loan	(525)	(525)
Cumulative Notional Interest	476	357
	1,451	1,332

The above loan carrying value is calculated using the market interest rate at the time of the loan drawdown. The fair value of the Sport Waikato loan at balance date is $1,468,836 (2012: $1,387,319). The cumulative notional interest is calculated at 9% which was the rate used when the fair value of the loan was calculated at inception. The fair value calculation is based on the 1 year (2012: 1.5 year) bank loan rate of 5.6% (2012: 5.8%).

13. INVESTMENTS

Movements in Managed Funds

	2013	2012
	NZ$'000	NZ$'000
Balance at the Beginning of the Year	257,485	253,518
Movement in Market Value and Investment Income Net of Fees	30,393	12,576
Net Redemptions	(5,193)	(8,609)
Balance at the End of the Year	282,685	257,485

Full NZ IFRS Financial Statements for the year ended 31 March 2013

Gazette.govt.nz — NZ Gazette 2013, No 109

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✨ LLM interpretation of page content

🏢 Financial Statements of The Waikato Community Trust Incorporated (continued from previous page)

Domain🏢 State Enterprises & Insurance
Dated11 July 2013
KeywordsFinancial statements, Community Trusts, Waikato, Donations, Sponsorships, Contingent Liabilities, Cash Equivalents

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