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

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
35. Financial Instruments continued
(c) Financial Instrument Disclosures
Liquidity risk and interest rate exposure
The following table details the Authority’s interest rate exposure and the contractual maturity analysis of financial assets and financial liabilities. The maturity analysis
section includes interest and principal cash flows. The interest rate exposure section analyses only the carrying amount of each item.
Interest rate exposures and maturity analysis of financial assets and financial liabilities
Weighted
Average
Effective
Interest
Rate
Carrying
Amount
Fixed
Interest
Rate
Interest rate exposure Maturity dates
Variable
Interest
Rate
Non-
Interest
Bearing
Nominal
Amount
Up to 1
Month
1 – 3
Months
3 Months
to
1 Year
1-5
Years
More than
5 Years
% $ $ $ $ $ $ $ $ $ $
2012
Financial Assets
Cash and cash
4.74 4,276,660 – 1,112,129 3,164,531 4,276,660 4,276,660 – – – –
equivalents
Restricted cash and
875,650 – 500,000 375,650 875,650 875,650 – – – –
cash equivalents
Receivables (a) 353,498 – – 353,498 353,498 353,498 – – – –
Amounts receivable for
9,934,000 – – 9,934,000 9,934,000 – 900,000 4,470,000 4,564,000 –
services
15,439,808 – 1,612,129 13,827,679 15,439,808 5,505,808 900,000 4,470,000 4,564,000 –
Financial Liabilities
Payables 1,615,333 – – 1,615,333 1,615,333 1,572,662 42,596 75 – –
1,615,333 – – 1,615,333 1,615,333 1,572,662 42,596 75 – –
(a) The amount of receivables excludes GST recoverable from the ATO (statutory receivable).
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