2005/2006 - SANParks

2005South African National ParksNOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 200629 Reclassifications31 March 2005R’000The comparative fi gures have been reclassifi ed for the following items:Deferred income - asset grantspreviously stated as part of equity, wasreclassifi ed as non-current liabilities 255,731Leave liabilitypreviously stated as provisions, was restatedas accounts payable 14,593Rent receivedpreviously stated as other operating income,was restated as revenue 12,999Services renderedpreviously stated as other operating income,was restated as revenue 8,849Cost of salespreviously separately stated, was restatedunder expenses 51,113Land has been shown as a separate category under property, plant and equipment, and the comparative fi gures have also been restated in thisregard. The cash fl ow statement has also been restated to incorporate all of the above.134