β¨ Financial Statements
28 NOVEMBER 2011 NEW ZEALAND GAZETTE, No. 184 5323
9. Financial instrument categorisation
TRANSPOWER NEW ZEAL AND LIMITED LINES BUSINESS
| Fair value through profit or loss (held for trading) | Fair value through profit or loss (designated upon initial recognition) | Hedge accounting (fair value method) | Available for sale | Loans and receivables | Other liabilities |
|---|
Current assets
Cash and cash equivalents
Trade and other receivables
Investments other
Hedge commitments
Non current assets
Fonterra shares
Other financial assets
Current liabilities
Trade and other payables
Current portion of non current debt
Non current liabilities
Bonds
Euro medium term notes
US private placement
Other
Derivatives
Interest rate swaps
Basis swaps
Cross currency interest rate swaps
Foreign exchange forward contracts
Foreign exchange/interest rate swaps β hedge accounted
-
Designed fair value through profit or loss (accounting mismatch)
-
Held for trading
-
Non hedge accounted
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β¨ LLM interpretation of page content
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Financial instrument categorisation for Transpower New Zealand Limited
(continued from previous page)
π° Finance & RevenueFinancial Statements, Transpower, Lines Business, Financial Instruments, Categorisation
NZ Gazette 2011, No 184