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Note 10: Cash Flow Reconciliation

Cash Flow Reconciliation
  2013 2012
  $'000 $'000
Reconciliation of cash and cash equivalents as per Balance Sheet to Cash Flow Statement    
Cash and cash equivalents as per: Cash flow statement 4,778 2,851
Balance sheet 4,778 2,851
Difference - -
Reconciliation of net cost of services to net cash from operating activities: Net cost of services (304,371) (326,825)
Add revenue from Government 285,238 296,301
Less: income tax expense (93) (63)
Adjustments for non-cash items Change in market value of investments 117 208
Depreciation / amortisation 27,641 24,376
Net impairment write-off of non-financial assets 128 621
Loss on disposal of assets 64 91
Interest received in units in Cash Bond Fund1 (1,601) (2,137)
Changes in assets / liabilities (Increase) / decrease in net receivables 13,4433 5,512
(Increase) / decrease in premiums and recoveries receivable (2,329) 13,686
(Increase) / decrease in fire brigade and emergency services contributions 450 (304)
(Increase) / decrease in prepayments 5,820 (7,311)
Increase / (decrease) in employee provisions (5,136) 7,492
Increase / (decrease) in suppliers payable (4,766) (9,347)
Increase / (decrease) in other payables (3,415) 4,186
Increase / (decrease) in accruals - reinsurance premiums (699) 456
Increase / (decrease) in other provisions (1,124) 3,316
Increase / (decrease) in revenue received in advance 168 67
Increase / (decrease) in outstanding claims (1,206) (14,807)
Increase / (decrease) in unearned premiums 2,741 3,094
Increase / (decrease) in unexpired liability - (1,816)
Net cash from (used by) operating activities 11,070 26,796

1Investments received in lieu of cash payment of interest.

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