E22 A4 Annual Report 2010 FP.indd - Northland District Health Board

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Northland District Health Board
Notes to the Financial Statements
For the Year Ended 30 June 2010
10 Trade and Other Receivables (Continued)
As at 30 June, all overdue receivables have been assessed for impairment and appropriate provisions applied, as detailed below:
Parent Parent
Gross
Receivable Impairment
Gross
Receivable Impairment
2010 2010 2009 2009
$000 $000 $000 $000
Not past due 9,287 95 12,822 107
Past due 0-30 days 206 14 34 2
Past due 31-60 days 22 8 45 23
Past due 61-90 days 30 16 26 3
Past due >91 days 99 79 206 30
Total 9,644 212 13,133 165
The provision for impairment has been calculated based on expected losses for the Northland District Health Board’s pool of debtors. Expected
losses have been determined based on an analysis of the Northland District Health Board’s losses in previous periods, and review of specifi c
debtors.
Movements in the provision for impairment of receivables are as follows:
Group Parent
2010 2009 2010 2009
$000 $000 $000 $000
Balance 1 July 165 68 165 68
Additional/(reduced) Provision during the year 66 151 66 151
Receivables written off during the period (19) (54) (19) (54)
Balance at 30 June 212 165 212 165
11 Cash and Cash Equivalents and Short Term Deposits Group Parent
2010 2009 2010 2009
(a) Cash and Cash Equivalents $000 $000 $000 $000
Cash On Hand and at Bank 4,325 20,270 4,140 20,000
Short Term Deposits with maturities less than 3 months 25,000 34,499 25,000 34,499
Total Cash and Cash Equivalents in the Statement of Cash Flows 29,325 54,769 29,140 54,499
(b) Short Term Deposits with maturities 4-12 months
Short Term Deposits with maturities 4-12 months 10,194 20,065 10,000 20,000
Total Cash and Cash Equivalents and Short Term Deposits 39,519 74,834 39,140 74,499