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27 FINANCIAL INSTRUMENTS (CONTINUED)
(d) Fair value estimation (continued)
Consolidated - as at March 2016
Level 1
$'000
Level 2
$'000
Level 3
$'000
Total balance
$'000
Assets
Financial assets at fair value through surplus or deficit
- Investments in listed companies
12,370
-
-
12,370
- Investments in unlisted companies
-
-
14,327
14,327
- Investments in unlisted company (AFL income shares)
-
-
11,400
11,400
Total assets
12,370
-
25,727
38,097
Liabilities
-
Financial liabilities at fair value through surplus or deficit
- Interest rate swaps
-
10,735
-
10,735
Total liabilities
-
10,735
-
10,735
Assets
Financial assets at fair value through surplus or deficit
- Investments in listed companies
12,881
-
-
12,881
- Investments in unlisted companies
-
-
14,238
14,238
- Investments in unlisted company (AFL income shares)
-
-
10,521
10,521
Total assets
12,881
-
24,759
37,640
Liabilities
Financial liabilities at fair value through surplus or deficit
- Interest rate swaps
-
7,686
-
7,686
Total liabilities
-
7,686
-
7,686
(e) Financial instrument by category
Financial assets as per statement of financial position
Assets at fair
value through
surplus or deficit
$'000
Assets at
amortised cost
$'000
Total balance
$'000
Consolidated
At 31 March 2016
Shares in listed and unlisted companies
38,097
-
38,097
Trade and other receivables
-
111,308
111,308
Cash and cash equivalents
-
181,010
181,010
38,097
292,318
330,415
At 31 March 2015
Shares in listed and unlisted companies
37,640
-
37,640
Trade and other receivables
-
98,009
98,009
Cash and cash equivalent
-
176,959
176,959
37,640
274,968
312,608
WAIKATO RAUPATU LANDS TRUST
Notes to the financial statements
FOR THE YEAR ENDED 31 MARCH 2016