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New Zealand Gazette – 2010 – No. 93

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✨ Financial Statements Notes

2 AUGUST 2010 NEW ZEALAND GAZETTE, No. 93 2473

Notes to the Financial Statements

For the year ended 31 March 2010

4. Determination of fair values (continued)

(c) Trade and other receivables

The fair value of trade and other receivables, excluding construction work in progress, is estimated as the present value of future cash flows, discounted at the market rate of interest at the reporting date.

(d) Derivatives

The fair value of forward exchange contracts is estimated by discounting the difference between the contractual forward price and the current forward price for the residual maturity of the contract using a risk-free interest rate (based on government bonds).

The fair value of interest rate swaps is based on broker quotes. Those quotes are tested for reasonableness by discounting estimated future cash flows based on the terms and maturity of each contract and using market interest rates for a similar instrument at the measurement date.

Gazette.govt.nz — NZ Gazette 2010, No 93

The General Assembly Library (on the right) was completed in 1899 and survived the 1907 fire. Now the oldest remaining original Parliament building, still used as the Parliamentary Library.

✨ LLM interpretation of page content

💰 Canterbury Community Trust Financial Statements Notes (continued from previous page)

Domain💰 Finance & Revenue
Dated5 July 2010
KeywordsFinancial Statements, Accounting Policies, Revenue, Investment Income, Rental Income, Lease Payments, Finance Expenses, Income Tax Expense, Canterbury Community Trust

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Additional Sources

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