β¨ Financial Instrument Categorisation
23 NOVEMBER 2012 NEW ZEALAND GAZETTE, No. 140 4091
9. Financial instrument categorisation
TRANSPOWER NEW ZEALAND LIMITED LINES BUSINESS
| Fair value through profit or loss (held for trading) | Fair value through profit or loss (accounting mismatch) | Designated fair value through profit or loss | Hedge accounting (fair value method) | Available for sale | Loans and receivables | Other liabilities | |
|---|---|---|---|---|---|---|---|
| Current assets | |||||||
| Cash and cash equivalents | |||||||
| Trade and other receivables | 1, 2, 3 | ||||||
| Investments other | 1 | ||||||
| Hedge commitments | 1, 2 | ||||||
| Non-current assets | |||||||
| Other financial assets | 1, 2, 3 | ||||||
| (Fonterra shares) (Loans) | |||||||
| Current liabilities | |||||||
| Trade and other payables | 1, 2 | ||||||
| Current debt | 4 | ||||||
| Current portion of non | |||||||
| current debt | |||||||
| Non-current liabilities | |||||||
| Bonds | 1 | ||||||
| Term borrowing | |||||||
| Euro medium term notes | |||||||
| US private placement | |||||||
| Other | |||||||
| Derivatives | |||||||
| Interest rate swaps | 1, 2 | 1, 2 | 1, 2 | 1 | |||
| Basis swaps | 1 | ||||||
| Cross currency interest rate | |||||||
| swaps | |||||||
| Foreign exchange forward | 1 | ||||||
| contracts β hedge accounted | |||||||
| Foreign exchange forward | 1 | ||||||
| contracts β not hedge | |||||||
| accounted |
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β¨ LLM interpretation of page content
π
Transpower New Zealand Limited Financial Statements
(continued from previous page)
π Trade, Customs & IndustryFinancial instruments, Categorisation, Transpower, Fair value, Derivatives
NZ Gazette 2012, No 140