Notes to the Financial Statementsfor the year ended 30 June 2006

24. Notes to the Cash Flow Statement

  1. Reconciliation of net cost of services to net cash flows provided by/used in
    operating activities

     
    2006
    $'000
    2005
    $'000
     
    Net cost of services
    (5,928)
    (4,279)
     
    Non-cash items:
    Depreciation and amortisation expense
    130
    61
    Resources received free of charge
    (1)
    16
     
    (Increase)/decrease in assets:
    Current receivables
    311
    599
    Other current assets
    (10)
    (2)
    Amounts receivable for services
    (71)
    (2)
     
    Increase/(decrease) in liabilities:
    Payables
    45
    203
    Provisions
    127
    217
    Other liabilities
    (535)
    32
    Net GST receipts/(payments)
    496
    303
    Change in GST in receivables/payables
    (366)
    (324)
     
    Net cash provided by/used in operating activities
    (5,802)
    (3,116)

  2. Reconciliation of cash

    Cash at the end of the financial year as shown in the Cash Flow Statement is reconciled to the related items in the Balance Sheet as follows:

    Cash and cash equivalents
    2,072
    1,212
    Restricted cash and cash equivalents
    11
    –
     
    2,083
    1,212