Note 15: Reconciliation of surplus to net cash flow from operating activities

This reconciliation discloses the non-cash adjustments applied to the surplus reported in the statement of comprehensive income on page 76, to arrive at the net cash flow from operating activities disclosed in the statement of cash flows on page 79.

Actual
2011
$000
Actual
2012
$000
916 Surplus 1,449
Non-cash items
867 Depreciation and amortisation 886
867 Total non-cash Items 886
 
Working capital movements
(77) (Increase)/decrease in prepayments (586)
(499) (Increase)/decrease in debtors and other receivables (749)
239 (Increase)/decrease in work in progress 679
656 (Decrease)/increase in payables 395
0 (Decrease)/increase in provisions 209
180 (Decrease)/increase in employee entitlements 871
499 Total net working capital movements 819
 
Investing activity items
53 Loss/(profit) on sale of plant and equipment (50)
0 Loss/(profit) on sale of intangible assets 0
53 Total net investing activity items (50)
 
Other items
22 Increase/(decrease) in non-current employee entitlements (18)
22 Total other items (18)
2,357 Net cash flow from operating activities 3,086
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