Rangatira Annual Report 2023 - Flipbook - Page 66
66
R anga tira Annua l Rep or t 2 0 2 3
Rangatira Group
Notes to the Consolidated
Financial Statements (continued)
For the year ended 31 March 2023
Note 24 Financial Instruments (continued)
(d) Categories Of Financial Instruments
The Group has classified its financial instruments into the following categories as required by NZ IFRS 9: amortised cost, fair value
through other comprehensive income (FVOCI), and fair value through profit or loss (FVTPL)
Amortised cost
$000
FVOCI
$000
FVTPL
$000
Total
$000
Cash and term deposits
18,564
-
-
18,564
Trade and other receivables
15,524
-
-
15,524
Other financial assets
12,112
143,283
3,541
158,936
Total financial assets
46,200
143,283
3,541
193,024
Trade and other payables
21,137
-
-
21,137
Borrowings and other financial liabilities
75,223
342
-
75,565
Total financial liabilities
96,360
342
-
96,702
Amortised cost
$000
FVOCI
$000
FVTPL
$000
Total
$000
Cash and cash equivalents
31,509
-
-
31,509
Trade receivables (contractual only)
19,303
-
-
19,303
Other financial assets
51,639
94,132
3,398
149,169
Total financial assets
102,451
94,132
3,398
199,981
Trade payables (contractual only)
16,432
-
-
16,432
Borrowings and other financial liabilities
19,545
-
19,545
Total financial liabilities
35,977
-
35,977
2022 Restated*
Assets
Liabilities
2023
Assets
Liabilities
-