✨ 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 – hedge accounted

  • Designed fair value through profit or loss (accounting mismatch)

  • Held for trading

  • Non hedge accounted



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Online Sources for this page:

Gazette.govt.nz PDF NZ Gazette 2011, No 184





✨ LLM interpretation of page content

πŸ’° Financial instrument categorisation for Transpower New Zealand Limited (continued from previous page)

πŸ’° Finance & Revenue
Financial Statements, Transpower, Lines Business, Financial Instruments, Categorisation