AGRICULTURAL CREDIT ACCOUNT. NOTES TO THE FINANCIAL STATEMENTS for the period 1 April 2002 to 17 March 2003
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1 AGRICULTURAL CREDIT ACCOUNT NOTES TO THE FINANCIAL STATEMENTS for the period 1 April 2002 to 17 March April March Investment R R Balances as at 17 March Deposit in transit from the Department Corporation for Public Deposits On 24 January 1996 Cabinet approved that the payment of interest on the investments of the Agricultural Credit Account be suspended 3. Loans to farmers 3.1 Long-term loans to farmers Short-term loans Short-term portion of long-term loans Capital payable Less: Provision for capital portion of bad debts ( ) ( ) Accounts receivable Interest Less: Provision for interest portion of bad debts ( ) ( ) Rent Receivables Receipt suspense Cash and cash equivalents Bank balance as at 17 March Deposit in transit from the Department Cash in transit from the Paymaster-General account Receipts deposited Revenue Interest income Interest exceeding capital - ( ) Rent raised Current account Cheques from previous year revenue returned to drawer - (99 235) Payments from revenue - ( ) Revenue for 2001/02 was overstated with approximately R38 million and 2002/03 with R22,8 million. For the 2002/03 financial year this was rectified. The decrease of R15,2 million is the result of a manual process that was undertaken during the year to rectify individual debt accounts. The system has now been changed to ensure that interest does not exceed capital. The possibility of a further overstatement of interest after the in duplum rule was applied by the Agricultural Credit Account exists. The accounts that might be affected are accounts that are normally in arrears and represent a minor percentage of the outstanding debt. The Agricultural Credit Account is in the process of verifying the accounts and any overstatement identified will be corrected. 174 Annual Report 2002/03
2 AGRICULTURAL CREDIT ACCOUNT NOTES TO THE FINANCIAL STATEMENTS for the period 1 April 2002 to 17 March April March R R 7. Provision for doubtful debts Opening balance Adjustment for the current year ( ) Closing balance Notes to the cash flow statement 8.1 Cash generated by operating activities Retained (deficit)/surplus for the year ( ) Adjustment for: Interest income ( ) ( ) ( ) ( ) Movements in working capital: Decrease in loans and accounts receivable Increase in accounts payable Cash and cash equivalents Cash and cash equivalents for the current year consist only of balances held with commercial banks. The Agricultural Credit Account no longer utilises the Paymaster-General account as in prior years. Cash and cash equivalents included in the cash flow statement comprise the following balance sheet amounts: Cash and cash equivalents FINANCIAL STATEMENTS 175
3 1 Portion 1 of the farm Goedgeloof 569; 1/3 share in Portion 3 of the farm No. 44; 0, share in Portion 14 of farm Het Goed Geloof 70 District: Swellendam 2 Farm Eden 893; Farm Wegdraai 944 District: Fauresmith 3 The farm Uniondale 867; Remaining extent of the Portion known as Prospek 1590 of the farm Rietfontein 8; Portion known as Oorskiet 1535 of the Portion known as Prospek 1590 of the farm Rietfontein 8 District: Bethlehem 4 Remainder of the farm Houtenbek 97; Portion 209 of the farm Mapochsgronde 500; The Farm Mapochsgronde 812; The Farm Mapochsgronde Portion known as Saliebos 2092 of the farm Onverwag 372 District: Kroonstad 6 Portion 36 of Lot 25 No ET District: Scottburgh 7 Remainder of the farm Goedgewaagd 630 District: Lindley 8 Portion 27 of the farm Vlakfontein 558; Remaining Portion of Portion 2 of the farm Tweefontein Farm Boschjeslaagte 310 Farm Tochgekry 151 District: Lindley 10 Portion 0000 (Remainder) of the farm Kareelaagte; Portion 0001 (Remainder) of the farm Kareelaagte District: Bloemfontein 11 Portion 9 (Portion of Portion 3) of the farm Remhoogte 428 District: Ermelo 12 Koppie Een 84; De la Rey District: Vrede Annual Report 2002/03
4 13 Portion 13 (Portion of Portion 6) of the farm Wolverand 425; Portion 24 (Portion of Portion 6) of the farm Wolverand 425; Portion 25 (Portion of Portion 6) of the farm Wolverand Portion 4 of the farm New Klein Rivier 293; Portion 55 (Portion of Portion 51) of the farm Klipheuwel 291; Portion 45 (Portion of Portion 14) of the farm Klipheuwel 291; The Farm Boskop 444; Portion 44 (Portion of Portion 14) of the farm Klipheuwel 291; Portion 13 (Middel Klein Rivier) of the farm Klipheuwel 291; 2/5 share in the Remainder of the farm Klein Rivier 214; 2/5 share in the Remainder of the Farm Lower Waterfall 213 District: Uniondale 15 Portion 23 (Portion of Portion 1) of the farm Goedehoop; Remaining extent of Portion 8 (Portion of Portion 1) of the farm Goedehoop 301; Portion 30 (Portion of Portion 12) of the farm Sterkfontein 299; Portion 1 of the farm Goedehoop 302 District: Bethal Sub 57 of Reserve No. 7A No District: Mangete Portion 7 (portion of portion 1) of the farm Mooifontein 497; Portion 6 (portion of portion 1) of the farm Mooifontein 497 District: Amersfoort Remaining extent of the farm England 523 District: Vryburg 19 Portion 39 (Portion of Portion 24) of the farm Tweefontein 183; Portion 40 (Portion of Portion 24) of the farm Tweefontein 183 District: Alma 20 Portion 9 (Portion of Portion 1 of the farm Erfdeel) of the farm Bankhoek No Remaining extent of Portion 11 (Portion of Portion1) of the farm Holland 471 District: Morgenzon 22 Portion of Portion 12 (a Portion of Portion 3) of the farm Geduld Portion 6 of the farm Klipdrift 422; Portion 7 of the farm Klipdrift 422; Portion 69 of the farm Klipdrift 422; Portion 195 of the farm Klipdrift 422 District: Potchefstroom FINANCIAL STATEMENTS 177
5 24 Remainder of the farm Hanover Portion 9 (Portion of Portion6) of the farm Potloodspruit Portion 33 of Sub 25 No Province: Kwazulu Natal 27 Portion 1 of the farm Zoo-als-hy-lykt 478; Portion 4 of the farm Zoo-als-hy-lykt 478; Portion 11 of the farm Zoo-als-hy-lykt 478; Portion 1 of the farm Grabe s Rust 495 District: Amersfoort 28 Remaining extent of the farm Voorwaarts 389 District: Ladybrand 29 Portion 206 (Portion of Portion 124) of the farm Grootvlei 272 Province: Gauteng 30 Sub Division 1 of the farm Belle Vue District: Umvoti Annual Report 2002/03
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