For the year ended March 31 (in thousands of dollars).

Cash flows from operating activities Estates and Trusts - 2020 Estates and Trusts - 2019 Administration Fund - 2020 Administration Fund - 2019
Total Comprehensive Income (Loss) Not available- Not available- Not available- Not available-
Estates and Trusts Not available- Not available- Not available- Not available-
Change in net assets attributable to beneficiaries before undernoted: (4,020) 29,628 Not available- Not available-
Client Capital Contributions during the year 577,865 590,882 Not available- Not available-
Client Capital Distributions during the year (519,578) (496,850) Not available- Not available-
Funds escheated to the Crown (3,972) (6,544) Not available- Not available-
Change in net assets attributable to beneficiaries 50,295 117,116 Not available- Not available-
Administration Fund Not available- Not available- (207) 12,019
 Adjustments for non-cash Client Capital Contributions (138,860) (128,497) Not available- Not available-
Adjustments for non-cash Client Capital Distributions 23,510 40,567 Not available- Not available-
Net unrealized (gain)/loss on investments and foreign currency at fair value 17,073 1,176 9,035 7,798
Investment income reinvested (7,859) (15,831) (5,305) (13,815)
Changes in working capital items Not available- Not available- Not available- Not available-
Accounts receivable (2) (1,094) (697) 762
Accounts payable and accrued liabilities 14,169 4,677 2,865 611
Net cash (used in) from operating activities (41,674) 18,114 5,691 7,375
Cash flows from investing activities Estates and Trusts - 2020 Estates and Trusts - 2019 Administration Fund - 2020 Administration Fund - 2019
Acquisition of investments (1,520,136) (1,451,725) (2,746) (7,498)
Proceeds from sale of investments 1,516,598 1,395,273 Not available- Not available-
Proceeds from sale of real estate 57,970 39,637 Not available- Not available-
Net decrease/(increase) in other assets (1,395) 1,458 Not available- Not available-
Net cash (used in) from investing activities 53,037 (15,357) (2,746)   (7,498)
Increase (decrease) in cash and cash equivalents 11,363 2,757 2,945 (122)
Cash and cash equivalent, beginning of the year 87,420 84,663 597 719
Cash and cash equivalent, end of the year 98,783 87,420 3,542 597

The accompanying notes are an integral part of these financial statements.