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Note 9. 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 1,875 1,550
Balance sheet 1,875 1,550
Difference - -
Reconciliation of net cost of services to net cash from operating activities:    
Net cost of services (1,186) 2,028
Add revenue from Government 120 120
Adjustments for non-cash items    
Amortisation 75 75
Change in market value of investments 117 208
Interest received in units in Cash Bond Fund (1,601) (2,137)
Changes in assets / liabilities    
(Increase) / decrease in net receivables (2,292) 14,203
(Increase) / decrease in prepaid fire brigade and emergency services contributions 450 (304)
(Increase) / decrease in other prepayments (12) (12)
Increase / (decrease) in supplier payables 505 608
Increase / (decrease) in unearned revenue 2,741 3,094
Increase / (decrease) in outstanding claims (1,206) (14,807)
Increase / (decrease) in accrued reinsurance premiums (686) 456
Increase / (decrease) in unexpired risk liability - (1,816)
Net cash from (used by) operating activities (2,975) 1,716
Note 9B: Non-cash investing activities    
Investments received in lieu of cash payment of interest (Note 13B) (1,601) (2,137)
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