Statement of Cash Flows

Te Kāhui O Taranaki Trust & Group as at 30 June 2021 are recognised in net surplus upon utilisation of the service at the date of their origin.

7. CHANGES IN THE FAIR VALUE OF INVESTMENTS PROPERTY

8. CASH AND CASH EQUIVALENTS

Cash and short-term deposits in the statement of financial position comprise cash at bank and in hand and short-term deposits with an original maturity of three months or less plus bank overdrafts. Bank overdrafts are shown on the balance sheet as current liabilities within short term borrowings.

For the purposes of the Cash Flow Statement, cash and cash equivalents consist of cash and cash equivalents as defined above, net of outstanding bank overdrafts.