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 54, to arrive at the net cash flow from operating activities disclosed in the statement of cash flows on page 57.
| Actual 2011/12 $000 |
Actual 2012/13 $000 |
|
| 1,449 | Surplus | 929 |
| Non-cash items | ||
| 886 | Depreciation and amortisation | 1,035 |
| 886 | Total non-cash Items | 1,035 |
| Working capital movements | ||
| (586) | (Increase)/decrease in prepayments | 507 |
| (749) | (Increase)/decrease in receivables | 1,085 |
| 679 | (Increase)/decrease in work in progress | (905) |
| 395 | (Decrease)/increase in payables | (653) |
| 209 | (Decrease)/increase in provisions | (209) |
| 871 | (Decrease)/increase in employee entitlements | (597) |
| 819 | Total net working capital movements | (772) |
| Investing activity items | ||
| (50) | Loss/(profit) on sale of plant and equipment | (38) |
| - | Loss/(profit) on sale of intangible assets | - |
| (50) | Total net investing activity items | (38) |
| Other items | ||
| (18) | Increase/(decrease) in non-current employee entitlements | (7) |
| (18) | Total other items | (7) |
| 3,086 | Net cash flow from operating activities | 1,147 |