Dr.

ASSETS OR DEBIT BALANCE.

GENERAL BALANCE SHEET.

LIABILITIES OR CREDIT BALANCE.

Heads of Classification. Balance at beginning of year. Balance at close of Year. Increase Decrease B-6 Investment Assets : B-6-1 Cost of Road and Equipment $c. 20,342,719.11 $c. 20,342,719.11 109.85 B-6-2 Cost of Other Physical Property... 12,690.09 13,240.37 387,851.38 B-6-3. Cost of Non-Physical Assets 172,327.81 Total Investment Assets 560,903.32 B-7 Working Assets:- B-7-1 Cash B-7-2 Loans and Bills of Exchange B-7-3 Traffic Balances Receivable B-7-3-1 Government Railways B-7-3-2 Private Companies B-7-3-3 Home Line B-7-4 Other Accounts Receivable B-7-4-1 Other Railways B-7-4-2 Sundry Debtors B-7-4-3 Advance Account B-7-5 Stores Total Working Assets B-8 Deferred Debit Items:- B-8-1 Temporary Advances to Govt. B-8-2 Payments made in advance B-8-3 Unextinguished Discounts on Funded Debts.... B-8-4 Abandoned property not charged off B-8-5 Special Funds $ $ B-1 Capital Liabilities :— B-1-1 Shares... 20,331,501.57 20,331,501.57 11,217.57 B-1-2 Premium on Shares 57.56 B-1-3 Permanent Government Investment 11,217.57 11,217.57 B-1-4 Mortgage Bonds..... 20,331,501.57 20,331,501.57 11,217.07 B-1-5 Other secured indebtedness. 52.29 Total Capital Liabilities 20,342,719.14 20,342,719.14 B-2 Working Liabilities:— B-2-1 Loans and Bills of Exchange 25,845.10 12,629.09 12,004.73 B-2-2 Traffic balance payable B-2-2-1 Government Railways 8,807.81 8,807.81 B-2-2-2 Private Companies.. B-2-3 Matured Liabilities Unpaid.. * 207,062.20 120,192.12 B-2-4 Other Accounts Payable 187,916.81 481,481.73 15,580.00 B-2-4-1 Other Railways 10,822.82 B-2-4-2 Sundry Creditors 120,214.41 Total Working Liabilities 8,807.84 B-3 Deferred Credit Items :— B-3-1 Temporary Advances from Government B-3-2 Operating Reserves 921,403.45 125,230.72 B-3-3 Depreciation Reserves 78,107.94 9,431,257.47 1,025,533.00 B-3-4 Widows and Orphans' Pension Fund 904,298.16 80,182.00 B-3-5 Miscellaneous Deferred Credits... 17,005.20 8,074.96 Total Deferred Credits $ 9,300,020.75 B-4 Appropriations from Surpluses :— B-4-1 Additions to property through surplus B-4-2 Funded debt retired through surplus B-4-3 Fund Reserves Total Appropriations from Surplus... B-5 Balance or Unappropriated Surplus :- B-8-6 Miscellaneous Deferred Debits... † 1,025,533.06 1,025,533.00 Total Deferred Debits 8,814,331.58 B-9 Balance or Accumulated Deficit 1,025,533.96 8,798,303.00 10,430,768.86 10,296,601.81 142,242.01 45,937.02 Grand Total 30,773,488.00 30,036,911.22

The Head B-3-5 includes:

Claims against the Chinese Section

Deposits

Fines

Treasury Transfers

$ 40,822.82

177,399.60

$ 30,773,488.00

*The Head B-7-4-3 includes cost of three tender Locomotives for the Chinese Section.

...$ 267,408.20

6 Passenger Coaches for Chinese Section (preliminary expenses)... $ 194.00

$ 267,662.26

The Head B-8-6 includes Claims against the Chinese Section as under:-

Suspension of Traffic (1923 to 1931)

Demurrage of Wagons (1924 to 1925)

...$ 969,145.90

50,388.00

$ 1,025,533.00

February 20th, 1931.

$30,636,911.22

16,882.80

153,459.58

...........$ 1,025,533.96

1,096.18

253.81

8,279,136.80

$ 9,306,020.75

J. MORRIS,

Chief Accountant.

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