Note 12: Gains and Losses on Financial Instruments
| Forecast | Actual | |||
|---|---|---|---|---|
|
Original Budget $m |
Estimated Actuals $m |
30 June 2010 $m |
30 June 2009 $m |
|
By type |
||||
| - | (81) | Foreign exchange gains on financial assets measured at amortised cost | - | 23 |
| - | (192) | Foreign exchange losses on financial assets measured at amortised cost | (339) | (226) |
| - | (1) | Change in fair value of financial assets classified as held for trading | (8) | (4) |
| 7 | (19) | Gain/(loss) on disposal of financial assets measured at amortised cost | (17) | (7) |
| 1,042 | 1,552 | Change in fair value of financial assets classified as fair value through profit and loss | 457 | 1,276 |
| 1,049 | 1,259 | Net gains/(losses) on financial assets | 93 | 1,062 |
| 251 | - | Foreign exchange gain on financial liabilities measured at amortised cost | 154 | 383 |
| (2) | 67 | Foreign exchange loss on financial liabilities measured at amortised cost | (7) | (34) |
| - | - | Change in fair value of financial liabilities classified as held for trading | 3 | (1) |
| (2) | - | Gain/(loss) on disposal of financial liabilities measured at amortised cost | 5 | (2) |
| 86 | 59 | Change in fair value of financial liabilities classified as fair value through profit and loss | (37) | (324) |
| 333 | 126 | Net gains/(losses) on financial liabilities | 118 | 22 |
| 34 | 2,531 | Net gain/(loss) on derivatives | 2,311 | (3,718) |
| 1,416 | 3,916 | Net gains/(losses) on financial instruments | 2,522 | (2,634) |
By source |
||||
| 1,256 | 3,048 | Core Crown | 2,094 | (1,616) |
| 117 | 1,173 | Crown entities | 787 | (669) |
| 140 | (88) | State-owned enterprises | (105) | (138) |
| (97) | (217) | Inter-segment eliminations | (254) | (211) |
| 1,416 | 3,916 | Net gains/(losses) on financial instruments | 2,522 | (2,634) |
