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
% $ $ $ $ $ $ $ $ $ $
2011
Financial Assets
Cash and cash
5.03 4,347,259 – 1,177,319 3,169,940 4,347,259 4,347,259 – – – –
equivalents
Restricted cash and
328,840 – – 328,840 328,840 328,840 – – – –
cash equivalents
Receivables (a) 334,237 – – 334,237 334,237 334,237 – – – –
Amounts receivable for
9,596,000 – – 9,596,000 9,596,000 – – 2,020,000 7,576,000 –
services
14,606,336 – 1,177,319 13,429,017 14,606,336 5,010,336 – 2,020,000 7,576,000 –
Financial Liabilities
Payables 682,269 – – 682,269 682,269 664,894 17,375 – – –
682,269 – – 682,269 682,269 664,894 17,375 – – –
(a) The amount of receivables excludes GST recoverable from the ATO (statutory receivable).
111