✨ 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 – hedge accounted
Foreign exchange forward 1
contracts – not hedge
accounted


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Online Sources for this page:

Gazette.govt.nz PDF NZ Gazette 2012, No 140





✨ LLM interpretation of page content

🏭 Transpower New Zealand Limited Financial Statements (continued from previous page)

🏭 Trade, Customs & Industry
Financial instruments, Categorisation, Transpower, Fair value, Derivatives