Page 40 - AHEIA Annual Report

2016 2015
$$
Note 9B: Accumulated Surplus
Accumulated surplus at the beginning of the nancial year
Surplus/(De cit) for the year
Accumulated surplus at the end of the nancial year
NOTE 10 CASH FLOW
Note 10A: Cash Flow Reconciliation
Cash and cash equivalents as per:
Cash ow statement
Balance sheet
Di erence -
2,196,928 (88,603) 2,108,325
2,386,847 (189,919) 2,196,928
1,071,691 1,071,691 -
(189,919)
43,596 (119,903)
73,749
(7,792) 206,348 12,573 18,652
3,660,046
3,660,046
2,902,558
2,902,558
330,697 330,697
Reconciliation of result to net cash from operating activities:
De cit from ordinary activities
Adjustments for non-cash items:
Depreciation and amortisation
Change in fair value of investments - decrease/(increase)
Changes in assets and liabilities:
(Increase)/decrease in receivables (Increase)/decrease in other assets Increase/(decrease) in payables Increase/(decrease) in employee provisions Net cash from (used by) operating activities
Note 10B: Cash ow information
Cash in ows
Australian Higher Education Industrial Association
Total cash in ows
Cash out ows
Australian Higher Education Industrial Association
Total cash out ows
(88,603)
58,805 (198,360)
(287,874) (25,591) 176,957
20,388
(344,278)
2,687,201
2,687,201
3,031,479
3,031,479
40
AHEIA Annual Report 2016