✨ 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


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Online Sources for this page:

Gazette.govt.nz PDF NZ Gazette 2013, No 155





✨ LLM interpretation of page content

🏭 Transpower New Zealand Limited Statement of Accounting Policies (continued from previous page)

🏭 Trade, Customs & Industry
Financial Instruments, Categorisation, Accounting Policies, Transpower