β¨ Financial Instrument Categorisation
25 NOVEMBER 2013 NEW ZEALAND GAZETTE, No. 155 4339
9. Financial instrument categorisation
TRANSPOWER NEW ZEALAND LIMITED LINES BUSINESS
| Designated fair value through profit or loss (accounting mismatch) | Fair value through profit or loss (held for trading) | Hedge accounting (fair value method) | Available for sale | Loans and receivables | Other liabilities | |
|---|---|---|---|---|---|---|
| Current assets | ||||||
| Cash and cash equivalents | ||||||
| Trade and other receivables | EE | |||||
| Investments other | EE | |||||
| Hedge commitments | EE | EE | ||||
| Non-current assets | ||||||
| Other financial assets (Loans) | EE | |||||
| Current liabilities | ||||||
| Trade and other payables | EE | EE | ||||
| Current debt | EE | EE | ||||
| Non-current liabilities | ||||||
| Current portion of non-current debt | ||||||
| Bonds | EE | EE | ||||
| Term borrowings | EE | |||||
| Euro medium term notes | EE | |||||
| US private placement | EE | |||||
| Other | EE | EE | ||||
| Derivatives | ||||||
| Interest rate swaps | EE EE | EE EE | EE | |||
| Basis swaps | EE | EE | ||||
| Cross currency interest rate swaps | EE | EE | ||||
| Foreign exchange forward contracts - hedge accounted | EE |
Next Page →
β¨ LLM interpretation of page content
π
Transpower New Zealand Limited Statement of Accounting Policies
(continued from previous page)
π Trade, Customs & IndustryFinancial Instruments, Categorisation, Accounting Policies, Transpower
NZ Gazette 2013, No 155