First Nations / Mississaugas of Scugog Island First Nation / 2014-2015
Audited consolidated financial statementsFY 2014-2015
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Statements as published · FY 2014-2015
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Statement of Financial Position
FY 2014-2015 · PDF page 3
FA − FL = Net FA: matchedNet FA + NFA = Acc. surplus: matched
| 2015 | 2014 | |
|---|---|---|
| [Financial Assets heading] | ||
| Cash (note 2)n2 | 155,492 | 129,555 |
| Accounts receivable (note 3)n3 | 634,686 | 329,629 |
| [Total financial assets] | 790,178 | 459,184 |
| [Liabilities heading] | ||
| Bank loan (note 6)n6 | 239,000 | 159,000 |
| Demand loans (note 7)n7 | 41,037 | 157,710 |
| Accounts payable and accrued liabilities (note 8)n8 | 681,265 | 329,012 |
| Due to Government/other Government Organizations (note 9)n9 | 335,172 | 182,020 |
| Trust funds held by AANDC (note 4)n4 | 686 | 660 |
| Deferred revenue (note 10)n10 | 23,625 | ⚑ |
| Long-term debt (note 11)n11 | 1,498,750 | 1,493,963 |
| [Total liabilities] | 2,819,535 | 2,322,365 |
| NET DEBT | (2,029,357) | (1,863,181) |
| [Non Financial Assets heading] | ||
| Prepaid expenses | 7,375 | 1,000 |
| Tangible capital assets (note 12)n12 | 3,862,407 | 3,836,136 |
| Construction in progress (note 13)n13 | 806,951 | 789,951 |
| [Total non financial assets] | 4,676,733 | 4,627,087 |
| ACCUMULATED SURPLUS | 2,647,376 | 2,763,906 |
Statement of Operations
FY 2014-2015 · PDF page 4
Rev − Exp = Surplus: matched
| 2015 Budget (Unaudited)(budget) | 2015 Actual | 2014 Actual | |
|---|---|---|---|
| [REVENUE heading] | |||
| Federal Government: | |||
| Aboriginal Affairs and Northern Development Canada | 2,040,242 | 2,040,242 | 1,256,848 |
| Aboriginal Affairs and Northern Development Canada - Clawback | ⚑ | (42,416) | (10,660) |
| Health Canada | 260,038 | 260,038 | 307,029 |
| Health Canada - prior year clawback | ⚑ | (8,542) | ⚑ |
| Fisheries and Oceans Canada | 90,800 | 90,800 | 108,873 |
| Canada Mortgage and Housing Corporation | 75,465 | 75,464 | 144,935 |
| Atlantic Canada Opportunities Agency | 12,750 | 12,750 | 28,652 |
| Aboriginal Business Development Program | 23,443 | 23,443 | 99,568 |
| Provincial government | 108,000 | 110,194 | 148,375 |
| Other | 1,147,301 | 1,309,181 | 1,169,360 |
| [Total revenue] | 3,758,039 | 3,871,154 | 3,252,980 |
| [EXPENSES heading] | |||
| Economic Development | 45,750 | 34,111 | 37,253 |
| Education | 547,036 | 476,543 | 502,205 |
| Income Assistance | 414,472 | 293,725 | 273,497 |
| Assisted Living | 30,260 | 47,360 | 34,024 |
| Facilities - Operations and maintenance | 40,635 | 51,049 | 77,709 |
| Other - Capital | 182,597 | 362,634 | 260,205 |
| Indian Government Support | 1,093,008 | 1,288,401 | 361,599 |
| Health | 260,038 | 264,353 | 361,257 |
| Aquaculture | 193,243 | 240,876 | 211,358 |
| Fisheries | 801,000 | 857,473 | 923,583 |
| Natural Resources | 70,000 | 71,160 | 64,514 |
| [Total expenses] | 3,678,039 | 3,987,685 | 3,107,204 |
| ANNUAL (DEFICIT) SURPLUS | 80,000 | (116,531) | 145,776 |
| ACCUMULATED SURPLUS, BEGINNING OF PERIOD | 2,763,906 | 2,763,906 | 2,618,130 |
| ACCUMULATED SURPLUS, END OF PERIOD | 2,843,906 | 2,647,375 | 2,763,906 |
Statement of Change in Net Debt
FY 2014-2015 · PDF page 5
| 2015 Budget (Unaudited)(budget) | 2015 Actual | 2014 Actual | |
|---|---|---|---|
| ANNUAL SURPLUS (DEFICIT) | 80,000 | (116,531) | 145,776 |
| [Tangible capital assets heading] | |||
| Acquisition of tangible capital assets | (345,000) | (346,699) | (371,980) |
| Amortization of tangible capital assets | 265,000 | 320,428 | 288,426 |
| Disposal of tangible capital assets | ⚑ | ⚑ | 65,000 |
| Accumulated amortization on disposal of tangible capital assets | ⚑ | ⚑ | (27,307) |
| [Total tangible capital assets] | (80,000) | (26,271) | (45,861) |
| [Other non-financial assets heading] | |||
| Additions of construction in progress | ⚑ | (17,000) | (45,930) |
| Consumption of prepaid expense | ⚑ | (6,375) | 2,000 |
| [Total other non-financial assets] | ⚑ | (23,375) | (43,930) |
| CHANGE IN NET FINANCIAL ASSETS (NET DEBT) | ⚑ | (166,177) | 55,985 |
| NET DEBT, BEGINNING OF YEAR | (1,863,181) | (1,863,181) | (1,919,166) |
| NET DEBT, END OF YEAR | (1,863,181) | (2,029,358) | (1,863,181) |
Statement of Cash Flow
FY 2014-2015 · PDF page 6
| 2015 | 2014 | |
|---|---|---|
| [OPERATING ACTIVITIES heading] | ||
| Annual (deficit) surplus | (116,528) | 145,775 |
| Add (deduct) non-cash items : | ||
| Amortization | 320,428 | 288,426 |
| Gain on disposal of capital assets | ⚑ | (66,282) |
| [Subtotal operations] | 203,900 | 367,919 |
| Net change in non-cash working capital items | ||
| Accounts receivable | (305,057) | (112,779) |
| Prepaid | (6,375) | 2,000 |
| Accounts payable and accrued liabilities | 352,256 | 30,786 |
| Due to Government and other Government organizations | 153,152 | 162,432 |
| Deferred revenue | 23,625 | ⚑ |
| [Total operating activities] | 421,501 | 450,358 |
| [FINANCING ACTIVITIES heading] | ||
| Increase of long-term debt | 88,237 | 102,143 |
| Repayment of long-term debt | (83,453) | (78,166) |
| Increase in bank loan | 80,000 | 39,000 |
| Repayment of demand loans | (116,675) | (104,624) |
| Advance from (transfer to) the replacement reserve fund | (54,206) | (37,000) |
| [Total financing activities] | (86,097) | (78,647) |
| [CAPITAL ACTIVITIES heading] | ||
| Addition to capital assets | (346,699) | (371,980) |
| Proceeds from disposal of capital assets | ⚑ | 103,975 |
| Net increase in construction in progress | (17,000) | (45,930) |
| [Total capital activities] | (363,699) | (313,935) |
| INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | (28,295) | 57,776 |
| CASH AND CASH EQUIVALENTS (BANK OVERDRAFT), BEGINNING | 38,796 | (18,980) |
| CASH AND CASH EQUIVALENTS (BANK OVERDRAFT), ENDING | 10,501 | 38,796 |
Notes to the financial statements
Verbatim, as published. Statement lines above link to their notes.
Note 2CASH
| 2015 | 2014 | |
|---|---|---|
| Cash in operating accounts | 10,501 | 38,796 |
| Cash in Ottawa Trusts | 686 | 660 |
| Replacement reserve fund - restricted | 144,305 | 90,099 |
| [Total] | 155,492 | 129,555 |
Note 3ACCOUNTS RECEIVABLE
| 2015 | 2014 | |
|---|---|---|
| Fisheries and Oceans Canada | 7,318 | 36,473 |
| Aboriginal Affairs and Northern Development Canada | 560,429 | ⚑ |
| Canada Mortgage and Housing Corporation | 10,615 | 3,000 |
| Atlantic Canada Opportunities Agency | ⚑ | 28,663 |
| Aboriginal Business Development Program | ⚑ | 99,568 |
| Provincial Government | 12,982 | 16,730 |
| School District #16 | 19,418 | 37,904 |
| Other receivables | 23,924 | 107,291 |
| [Total] | 634,686 | 329,629 |
Note 4OTTAWA TRUST MONEYS
| Beginning balance | Additions(other) | Withdrawals(other) | Ending balance(other) | |
|---|---|---|---|---|
| Trust - capital | 142 | ⚑ | ⚑ | 142 |
| Trust - revenue | 518 | 16 | ⚑ | 544 |
| Total | 660 | 16 | ⚑ | 686 |
Note 7DEMAND LOANS
| 2015 | 2014 | |
|---|---|---|
| Demand loans repaid during the year | ⚑ | 76,384 |
| Loan, repayable by monthly instalments of $2,218 including capital and interest at the rate of 4.11%, maturing in January 2016 | 26,037 | 51,026 |
| Loan, without interest or fixed repayment terms | 15,000 | 30,300 |
| [Total] | 41,037 | 157,710 |
Note 8ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
| 2015 | 2014 | |
|---|---|---|
| Suppliers | 349,185 | 265,364 |
| Payroll deductions | 2,560 | 2,239 |
| Sales tax | 24,128 | 24,128 |
| Accrued expenses | 305,392 | 37,281 |
| [Total] | 681,265 | 329,012 |
Note 9DUE TO GOVERNMENT AND OTHER GOVERNMENT ORGANIZATIONS
| 2015 | 2014 | |
|---|---|---|
| Federal government | 57,346 | 10,660 |
| Provincial government | 277,826 | 171,360 |
| [Total] | 335,172 | 182,020 |
Note 10DEFERRED REVENUE
| 2015 | 2014 | |
|---|---|---|
| New Horizons | 23,625 | ⚑ |
Note 11LONG-TERM DEBT
| 2015 | 2014 | |
|---|---|---|
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $659 including capital and interest at the rate of 2.76%, maturing in 2020, renewable in June 2015, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on two housing units | 35,776 | 42,604 |
| Loan, secured by a first mortgage on buildings, repayable by monthly instalments of $306 including capital and interest at the rate of 2.76%, maturing in 2030, renewable in June 2015, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 45,494 | 47,881 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $520 including capital and interest at the rate of 3.13%, maturing in 2035, renewable in June 2015, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 93,409 | 96,691 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $289 including capital and interest at the rate of 2.75%, maturing in 2020, renewable in February 2016, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 18,211 | 21,143 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $279 including capital and interest at the rate of 2.65%, maturing in 2026, renewable in April 2016, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 31,499 | 33,979 |
| Subtotal carried forward | 224,389 | 242,298 |
| 2015 | 2014 | |
|---|---|---|
| Subtotal from previous page | 224,389 | 242,298 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $326 including capital and interest at the rate of 2.65%, maturing in 2031, renewable in April 2016, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 51,296 | 53,825 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $479 including capital and interest at the rate of 2.37%, maturing in 2036, renewable in June 2016, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 96,198 | 99,628 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $264 including capital and interest at the rate of 1.80%, maturing in 2021, renewable in October 2016, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 19,205 | 22,004 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $282 including capital and interest at the rate of 1.64%, maturing in 2021, renewable in December 2016, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 21,352 | 24,359 |
| Loan secured by a first mortgage on buidings, repayable by monthly instalments of $455 including capital and interest at the rate of 1.49%, maturing in 2037, renewable in January 2017, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 101,707 | 105,624 |
| Subtotal carried forward | 514,147 | 547,738 |
| 2015 | 2014 | |
|---|---|---|
| Subtotal from previous page | 514,147 | 547,738 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $319 including capital and interest at the rate of 1.64%, maturing in 2032, renewable in February 2017, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 56,373 | 59,259 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $465 including capital and interest at the rate of 1.67%, maturing in 2037, renewable in April 2017, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 102,618 | 106,451 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $321 including capital and interest at the rate of 1.65%, maturing in 2032, renewable in June 2017, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 57,314 | 60,196 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $266 including capital and interest at the rate of 1.71%, maturing in 2022, renewable in September 2017, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 22,437 | 25,218 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $299 including capital and interest at the rate of 1.71%, maturing in 2027, renewable in September 2017, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 40,350 | 43,223 |
| Subtotal carried forward | 793,239 | 842,085 |
| 2015 | 2014 | |
|---|---|---|
| Subtotal from previous page | 793,239 | 842,085 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $320 including capital and interest at the rate of 1.62%, maturing in 2033, renewable in March 2018, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 59,537 | 62,395 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $537 including capital and interest at the rate of 1.52%, maturing in 2038, renewable in May 2018, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on on housing unit. | 125,713 | 130,211 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $300 including capital and interest at the rate of 2.35%, maturing in 2028, renewable in September 2018, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 41,457 | 44,057 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $685 including capital and interest at the rate of 2.08%, maturing in October 2018, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on two housing units | 28,354 | 35,900 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $411 including capital and interest at the rate of 2.11%, maturing in 2033, renewable in January 2019, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 75,812 | 79,113 |
| Subtotal carried forward | 1,124,112 | 1,193,761 |
| 2015 | 2014 | |
|---|---|---|
| Subtotal from previous page | 1,124,112 | 1,193,761 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $252 including capital and interest at the rate of 1.92%, maturing in 2024, renewable in April 2019, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 24,997 | 27,519 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $283 including capital and interest at the rate of 1.92%, maturing in 2029, renewable in April 2019, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 41,517 | 44,098 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $432 including capital and interest at the rate of 1.98%, maturing in 2039, renewable in May 2019, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 99,486 | 102,143 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $427 including capital and interest at the rate of 1.12%, maturing in 2035, renewable in February 2020, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 91,032 | 94,518 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $262 including capital and interest at the rate of 1.05%, maturing in 2025, renewable in April 2020, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 29,369 | 31,924 |
| Subtotal carried forward | 1,410,513 | 1,493,963 |
| 2015 | 2014 | |
|---|---|---|
| Subtotal from previous page | 1,410,513 | 1,493,963 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $411 including capital and interest at the rate of 1.23%, maturing in 2040, renewable in May 2020, secured by a ministerial guarantee from Aboriginal Affairs and Northern Development Canada and a first mortgage on one housing unit | 88,237 | ⚑ |
| [Total long term debt] | 1,498,750 | 1,493,963 |
| Amount | |
|---|---|
| 2016 | 267,138 |
| 2017 | 409,925 |
| 2018 | 289,707 |
| 2019 | 235,296 |
| 2020 | 212,319 |
Note 12TANGIBLE CAPITAL ASSETS
| Buildings | Roads and Paving(other) | Equipment(other) | Vehicule(other) | Total 2015(other) | Total 2014(other) | |
|---|---|---|---|---|---|---|
| [Cost heading] | ||||||
| Opening balance | 4,709,762 | 712,487 | 775,231 | 24,165 | 6,221,645 | 5,914,665 |
| Additions | 296,909 | ⚑ | 44,790 | 5,000 | 346,699 | 371,980 |
| Disposals | ⚑ | ⚑ | ⚑ | ⚑ | ⚑ | (65,000) |
| Closing balance | 5,006,671 | 712,487 | 820,021 | 29,165 | 6,568,344 | 6,221,645 |
| [Accumulated Amortization heading] | ||||||
| Opening balance | 1,934,308 | 117,348 | 329,861 | 3,992 | 2,385,509 | 2,124,390 |
| Amortization | 176,577 | 20,562 | 117,873 | 5,416 | 320,428 | 288,426 |
| Accumulated amortization on disposals | ⚑ | ⚑ | ⚑ | ⚑ | ⚑ | (27,307) |
| Closing balance | 2,110,885 | 137,910 | 447,734 | 9,408 | 2,705,937 | 2,385,509 |
| Net book value | 2,895,786 | 574,577 | 372,287 | 19,757 | 3,862,407 | 3,836,136 |
| Opening net book value | 2,775,454 | 595,139 | 445,370 | 20,173 | 3,836,136 | 3,790,275 |
| Closing net book value | 2,895,786 | 574,577 | 372,287 | 19,757 | 3,862,407 | 3,836,136 |
| Increase (decrease) in net book value | 120,332 | (20,562) | (73,083) | (416) | 26,271 | 45,861 |
Note 18EXPENSES BY OBJECT
| 2015 | 2014 | |
|---|---|---|
| Wages & employee benefits | 811,875 | 804,600 |
| Fees and contract services | 955,755 | 29,640 |
| Insurance | 22,499 | 20,006 |
| Interest | 51,755 | 53,188 |
| Office supplies and equipment | 73,382 | 26,596 |
| Professional services | 61,164 | 95,589 |
| Repairs & maintenance | 95,271 | 67,573 |
| Supplies & services | 50,669 | 83,049 |
| Telephone | 7,980 | 9,161 |
| Travel | 28,020 | 22,383 |
| Tuition | 315,009 | 348,772 |
| Utilities | 240,732 | 234,959 |
| Other | 953,146 | 1,023,262 |
| Amortization | 320,428 | 288,426 |
| [Total] | 3,987,685 | 3,107,204 |
Note 19SEGMENT DISCLOSURE
| Economic Development 2015 | Economic Development 2014(other) | Education 2015(other) | Education 2014(other) | Social Assistance 2015(other) | Social Assistance 2014(other) | Health 2015(other) | Health 2014(other) | |
|---|---|---|---|---|---|---|---|---|
| [Revenues heading] | ||||||||
| Federal Government | ⚑ | ⚑ | 426,620 | 456,954 | 489,936 | 559,407 | 251,496 | 307,029 |
| Provincial Government | ⚑ | ⚑ | 79,856 | 76,802 | ⚑ | ⚑ | ⚑ | ⚑ |
| Other revenue | 45,750 | 61,652 | 12,430 | 15,606 | 44,956 | 49,836 | ⚑ | ⚑ |
| Total revenue | 45,750 | 61,652 | 518,906 | 549,362 | 534,892 | 609,243 | 251,496 | 307,029 |
| [Expenses heading] | ||||||||
| Salaries and benefits | 33,000 | 34,085 | 42,196 | 37,334 | 9,907 | ⚑ | 205,992 | 240,269 |
| Amortization | ⚑ | ⚑ | ⚑ | ⚑ | 43,600 | 40,366 | ⚑ | ⚑ |
| Debt servicing | ⚑ | ⚑ | ⚑ | ⚑ | 30,004 | 30,163 | ⚑ | ⚑ |
| Other expenses | 1,111 | 3,168 | 434,347 | 464,871 | 398,054 | 304,296 | 58,361 | 120,988 |
| Total expenses | 34,111 | 37,253 | 476,543 | 502,205 | 481,565 | 374,825 | 264,353 | 361,257 |
| Annual surplus (deficit) | 11,639 | 24,399 | 42,363 | 47,157 | 53,327 | 234,418 | (12,857) | (54,228) |
| Public Works 2015 | Public Works 2014(other) | Band Government 2015(other) | Band Government 2014(other) | Other 2015(other) | Other 2014(other) | Total 2015(other) | Total 2014(other) | |
|---|---|---|---|---|---|---|---|---|
| [Revenues heading] | ||||||||
| Federal Government | 40,635 | 64,206 | 1,116,099 | 274,515 | 114,243 | 209,481 | 2,439,029 | 1,871,592 |
| Provincial Government | ⚑ | ⚑ | ⚑ | 46,500 | ⚑ | ⚑ | 79,856 | 123,302 |
| Other revenue | ⚑ | ⚑ | 95,928 | 102,986 | 1,153,204 | 1,028,007 | 1,352,268 | 1,258,087 |
| Total revenue | 40,635 | 64,206 | 1,212,027 | 424,001 | 1,267,447 | 1,237,488 | 3,871,153 | 3,252,981 |
| [Expenses heading] | ||||||||
| Salaries and benefits | 16,453 | 15,717 | 193,392 | 128,269 | 141,166 | 163,560 | 642,106 | 619,234 |
| Amortization | ⚑ | ⚑ | 159,863 | 150,072 | 116,965 | 97,988 | 320,428 | 288,426 |
| Debt servicing | ⚑ | ⚑ | 1,628 | 6,062 | ⚑ | ⚑ | 31,632 | 36,225 |
| Other expenses | 34,596 | 61,992 | 1,155,672 | 270,096 | 911,377 | 937,907 | 2,993,518 | 2,163,318 |
| Total expenses | 51,049 | 77,709 | 1,510,555 | 554,499 | 1,169,508 | 1,199,455 | 3,987,684 | 3,107,203 |
| Annual surplus (deficit) | (10,414) | (13,503) | (298,528) | (130,498) | 97,939 | 38,033 | (116,531) | 145,778 |