Financial Statement Valuation Assignment

Cash Flow Statement
Statement of Changes in Net Assets (in ‘000s)
For the Year Ended September 30, 2016
Unrestricted net assets
   Excess of revenues over expenses 49,400
   Unrestricted contributions 0
   Transfer to parent corporation 3,300
Change in unrestricted net assets 52,700
Temporarily restricted net assets
   Net assets released from temporary restriction 3,500
Change in temporarily restricted net assets 3,500
Permanently restricted net assets
Change in permanently restricted net assets 70,000
Increase in net assets 126,200
Beginning balance, net assets 132,200
Ending balance, total net assets $259,400
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