Note 24: Categories of financial instruments
Te Motu Regional Economic Development Trust: Model financial statements 2008/09.
Categories of financial instruments21
| NZ IFRS 7.8 | The carrying amounts of financial instruments in each of the NZ IAS 39 categories are as follows: | ||
| Actual 2009 |
Actual 2008 |
||
|---|---|---|---|
| Loans and receivables | |||
| Cash and cash equivalents | 212,183 | 127,400 | |
| Debtors and other receivables | 52,309 | 109,563 | |
| Investments | 121,000 | 119,700 | |
| NZ IFRS 7.8(c) | Total loans and receivables | 385,492 | 356,663 |
| Financial liabilities at amortised cost | |||
| Creditors and other payables | 157,672 | 152,627 | |
| Bank overdraft | 2,687 | 0 | |
| Unsecured loans from Te Motu Regional Council | 36,313 | 35,000 | |
| NZ IFRS 7.8(f) | Total financial liabilities measured at amortised cost | 196,672 | 187,627 |
21: If any financial assets or liabilities have been categorised into any of the other NZ IAS 39 categories the total of the assets and liabilities in those other categories is also required to be disclosed. The other NZ IAS 39 categories are: available for sale, held to maturity, and fair value through profit and loss.
Note 23: Events after the balance sheet date
