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...Sheet changes significant to forecast template q statement of contributions bull added a new endowment deferred section capture activity quot transfers from other institutionsentities where psi is required distribute restricted assets another organization ie newly created foundation or financial position moved sinking funds up so that they are reported under the gross method rather than net updated retained earnings with accumulated operating surplus in reflect additions and contribution balance supplemental information treated consistently unrestricted portfolio investments colour coding has been used show linkages for lines instructions completion general forecasts should be prepared on same basis as data flows into statements eg not ldquo modified cash rdquo may institution s boards based all just routine capital record any dollars received via electronic transfer eft doc provincial certificates approval coas funding envelope dcc recorded province nbsp ministries sources depreciable...