Notes to the Cash Flow Statement

2014
$000
2013
$000
Reconciliation of cash and cash equivalents
Cash and cash equivalents at the end of the financial year as shown in the Statement of Cash Flows is reconciled to the related items in the Statement of Financial Position as follows:
Cash and cash equivalents 100,544 56,114
Restricted cash and cash equivalents (refer to note 19) 15,480 11,432
116,024 67,546
Financing facilities
The PTA has a short-term liquidity facility of $200 million (2012-13: $200 million) with the Western Australian Treasury Corporation.
 
Amounts drawn from this facility at June 30 1,370 0
 
Reconciliation of net cost of services to net cash flows used in operating activities
Net cost of services (968,107) (894,147)
Non cash items:
Depreciation and amortisation expense 255,289 245,404
Loss/(gain) on sale/write-off of non-current assets 15,629 (77)
Services received free of charge 359 619
Capitalised costs written-off 6,040 2,655
Deferred lease income (5,466) (5,465)
Transfer of assets to local government 10,820 0
(Increase)/decrease in assets:
Current receivables (i) (12,759) 1,108
Current inventories (1,069) (181)
Increase/(decrease) in liabilities:
Current payables (i) 912 4,900
Current provisions (1,565) 67
Other current liabilities (107) 54
Non-current provisions 6,677 896
Change in GST receivables/payments (ii) (180) (2,489)
Net cash used in operating activities (693,527) (646,656)

(i) Note that Australian Taxation Office (ATO) receivable/payable in respect of GST and the receivable/payable in respect of the sale/purchase of non-current assets are not included in these items as they do not form part of the reconciling item.
(ii) This reverses out the GST in receivables and payables.

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