Zoological Parks Authority - Parliament of Western Australia - The ...

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Zoological Parks Authority ANNUAL REPORT 2012 Disclosures and Legal Compliance Financial Statements Zoological Parks Authority Notes to the Financial Statements for the Year Ended 30 June 2012 continued 2012 2011 $ $ 30. Equity Equity represents the residual interest in the net assets of the Authority. The Government holds the equity interest in the Authority on behalf of the community. The asset revaluation surplus represents that portion of equity resulting from the revaluation of non-current assets. Contributed Equity Balance at start of period 25,270,220 24,535,220 Contributions by owners Capital appropriation (a) 735,000 735,000 Balance at end of period 26,005,220 25,270,220 (a) Treasurer’s Instruction 955 ‘Contributions by Owners Made to Wholly-Owned Public Sector Entities’ designates capital appropriations as contributions by owners in accordance with AASB Interpretation 1038 ‘Contributions by Owners Made to Wholly-Owned Public Sector Entities’. The capital appropriations received are directed to the Authority’s capital investment program. Reserves Asset Revaluation Surplus Balance at start of year 6,335,983 6,233,798 Net revaluation increments/(decrements): Land 10,000 – Buildings and Improvements (178,019) 102,185 Balance at end of year 6,167,964 6,335,983 Accumulated surplus Balance at start of year 14,615,171 13,792,430 Result for the Period 1,891,058 822,741 Balance at end of year 16,506,229 14,615,171 100
Zoological Parks Authority ANNUAL REPORT 2012 Disclosures and Legal Compliance Financial Statements Zoological Parks Authority Notes to the Financial Statements for the Year Ended 30 June 2012 continued 2012 2011 $ $ 31. Notes to the Statement of Cash Flows Reconciliation of cash Cash at the end of the financial year as shown in the Statement of Cash Flows is reconciled to the related items in the Statement of Financial Position as follows: Cash and cash equivalents 4,276,660 4,347,259 Restricted cash and cash equivalents (refer note 20) 875,650 328,840 5,152,310 4,676,099 Reconciliation of net cost of services to net cash flows used in operating activities Net cost of services (8,493,942) (9,110,259) Non-cash items: Donated assets (618,208) (431,104) Depreciation expense (refer note 9) 2,272,361 2,270,643 Loss on disposal of non-current assets (refer note 13) 19,188 123,890 Impairment losses reversed (200,000) – (Increase)/decrease in assets: Current inventories 15,435 14,512 Current receivables (110,104) 99,571 Increase/(decrease) in liabilities: Current payables 210,766 (9,528) Current provisions 11,374 105,381 Other current liabilities 790,336 (146,479) Non-current provisions 223,661 91,187 Net GST receipts/(payments) (129,048) 77,154 Change in GST in receivables/payables (152,971) (178) Net cash used in operating activities (6,161,152) (6,915,210) 101
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