Note 15: Reconciliation of net 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 revenue and expense on page 43, to arrive at the net cash flow from operating activities disclosed in the statement of cash flows on page 45.

Actual
2014/15
$000
Actual
2013/14
$000
Net Surplus 2,075 989
Add/(Less) non-cash items
Depreciation and amortisation 1,006 1,236
Total non-cash items 1,006 1,236
Add/(Less) movements in statement of financial position items
(Increase)/decrease in prepayments 3 (115)
(Increase) in receivables (2,296) (803)
Decrease in work in progress 125 424
(Decrease)/increase in payables 1,188 (67)
(Decrease) in employee entitlements (128) (150)
Total movements in working capital items (1,108) (711)
Add/(Less) items classified as investing activities
(Gains) on sale of plant and equipment (30) (31)
Total items classified as investing activities (30) (31)
Other items
(Decrease) in non-current employee entitlements (12) (12)
Total other items (12) (12)
Net cash flow from operating activities 1,931 1,471