For the year ended March 31 (in thousands of dollars).

Cash flows from operating activitiesEstates and trusts - 2023Estates and trusts - 2022Administration fund -2023Administration fund - 2022
Total comprehensive Income (Loss)Not available-Not available-Not available-Not available-
Estates and trustsNot available-Not available-Not available-Not available-
Change in net assets attributable to beneficiaries before undernoted:37,42242,810Not available-Not available-
Client capital contributions during the year764,120692,969Not available-Not available-
Client capital distributions during the year(540,883)(526,429)Not available-Not available-
Funds escheated to the Crown(7,077)(1,106)Not available-Not available-
Change in net assets attributable to beneficiaries253,582208,244Not available-Not available-
Administration fundNot available- (4,825)10,262
Adjustments for non-cash client capital contributions(215,284)(158,246)Not available-Not available-
Adjustments for non-cash client capital distributions37,76819,210Not available-Not available-
Net unrealized (gain)/loss on investments and foreign currency at fair value9,912(17,713)8,400(932)
Investment income reinvested(12,811)(13,333)(8,777)(9,241)
Changes in working capital items: accounts receivable(965)(433)(949)219
Changes in working capital items: accounts payable and accrued liabilities2,49210,9641,652941
Net cash (used in) from operating activities74,69448,693(4,499)1,249
Cash flows from investing activitiesEstates and trusts – 2023Estates and trusts – 2022>Administration fund – 2023Administration fund – 2022
Acquisition of investments(2,359,589)(2,101,227)2,908(382)
Proceeds from sale of investments2,211,3691,999,639Not available-Not available-
Proceeds from sale of real estate76,09164,553Not available-Not available-
Net increase in other assets(736)(1,157)Not available-Not available-
Net cash (used in) from investing activities(72,865)(38,192)2,908(382)
Increase (decrease) in cash and cash equivalents1,82910,501(1,591)867
Cash and cash equivalent, beginning of the year124,963114,4621,9311,064
Cash and cash equivalent, end of the year126,792124,9633401,931