Statement of cash flows
For the year ended March 31 (in thousands of dollars).
Cash flows from operating activities | Estates and trusts – 2025 | Estates and trusts – 2024 | Administration fund – 2025 | Administration fund – 2024 |
---|---|---|---|---|
Total comprehensive Income (Loss) | N/A | N/A | 17,582 | 16,543 |
Estates and trusts | N/A | N/A | N/A | N/A |
Change in net assets attributable to beneficiaries before undernoted: | 120,108 | 81,275 | N/A | N/A |
Client capital contributions during the year | 641,658 | 676,123 | N/A | N/A |
Client capital distributions during the year | (511,512) | (629,735) | N/A | N/A |
Funds escheated to the Crown | (1,247) | (26,113) | N/A | N/A |
Change in net assets attributable to beneficiaries | 249,007 | 101,550 | N/A | N/A |
Adjustments for non-cash client capital contributions | (177,322) | (165,132) | N/A | N/A |
Adjustments for non-cash client capital distributions | 49,303 | 61,805 | N/A | N/A |
Net unrealized (gain)/loss on investments and foreign currency at fair value | (24,038) | (30,043) | 3,302 | (10,439) |
Investment income reinvested | (41,784) | (13,035) | (18,376) | (6,992) |
Changes in working capital items: accounts receivable | 638 | (2,203) | 487 | (714) |
Changes in working capital items: accounts payable and accrued liabilities | (69) | 11,581 | 829 | 1,313 |
Net cash (used in) from operating activities | 55,735 | (35,477) | 3,824 | (289) |
Cash flows from investing activities | Estates and trusts – 2025 | Estates and trusts – 2024 | Administration fund – 2025 | Administration fund – 2024 |
Acquisition of investments | (2,205,138) | (2,171,225) | (3,950) | 423 |
Proceeds from sale of investments | 2,065,973 | 2,036,156 | N/A | N/A |
Proceeds from sale of real estate | 81,120 | 84,088 | N/A | N/A |
Net increase in other assets | (13,651) | (832) | N/A | N/A |
Net cash (used in) from investing activities | (71,696) | (51,813) | (3,950) | 423 |
Increase (decrease) in cash and cash equivalents | (87,290) | (126) | 134 | N/A |
Cash and cash equivalent, beginning of the year | 126,792 | 474 | 340 | N/A |
Cash and cash equivalent, end of the year | 39,502 | 348 | 474 | N/A |
Updated: September 23, 2025
Published: September 09, 2025