For the year ended March 31 (in thousands of dollars)
Cash flows from operating activities Estates and trusts – 2022 Estates and trusts – 2021 Administration fund – 2022 Administration fund – 2021
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: 42,810 63,377 Not available- Not available-
Client Capital Contributions during the year 692,969 538,827 Not available- Not available-
Client Capital Distributions during the year (526,429) (397,078) Not available- Not available-
Funds escheated to the Crown (1,106) (2,850) Not available- Not available-
Change in net assets attributable to beneficiaries 208,244 202,276 Not available- Not available-
Administration Fund Not available- 10,262 24,741 Not available-
Adjustments for non-cash Client Capital Contributions (158,246) (156,096) Not available- Not available-
 Adjustments for non-cash Client Capital Distributions 19,210 54,534 Not available- Not available-
Net unrealized (gain)/loss on investments and foreign currency at fair value (17,713) (37,049) (932) (15,715)
Investment income reinvested (13,333) (10,566) (9,241) (8,178)
Changes in working capital items: accounts receivable (433) 400 219 (627)
Changes in working capital items: accounts payable and accrued liabilities 10,964  1,266 941 (2,656)
Net cash (used in) from operating activities 48,693  54,765 1,249 (2,435)
Cash flows from investing activities Estates and trusts – 2022 Estates and trusts – 2021 Administration fund – 2022 Administration fund – 2021
Acquisition of investments (2,101,227) (2,192,204) (382) (43)
Proceeds from sale of investments 1,999,639 2,110,143 Not available- Not available-
Proceeds from sale of real estate 64,553 43,420 Not available- Not available-
Net decrease/(increase) in other assets (1,157)  (445) Not available- Not available-
Net cash (used in) from investing activities (38,192) (39,086) (382) (43)
Increase (decrease) in cash and cash equivalents 10,501 15,679 867 (2,478)
Cash and cash equivalent, beginning of the year 114,462 98,783 1,064 3,542
Cash and cash equivalent, end of the year 124,963 114,462 1,931 1,064

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