FirstChoice Wholesale Investments part 2 - Colonial First State

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COLONIAL FIRST STATE - FIRSTCHOICE WHOLESALE INVESTMENT FUNDS NOTES TO THE FINANCIAL STATEMENTS FOR THE REPORTING PERIOD ENDED 30 JUNE 2013 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (r) (i) Derivatives and Hedging Activities (continued) Derivative Instruments That Are Not Designated for Hedge Accounting Derivative instruments that are not designated for Hedge Accounting are initially recognised at fair value on the date the derivative contracts are entered into and are subsequently remeasured to their fair value at the end of each reporting period. Changes in the fair value of derivative instruments are recognised in the Statement of Comprehensive Income as changes in fair value of financial instruments held for trading. (s) Principles of Consolidation The consolidated financial statements comprise the financial statements of the Parent Entities and their subsidiaries ("the Group"). Subsidiaries are all those entities over which the parent entity has control. The financial statements of subsidiaries are prepared for the same reporting period as their Parent Entities, using consistent accounting policies. The purchase method of accounting is used to account for the acquisition of subsidiaries by the Parent Entity. The purchase method measures the acquiree's assets and liabilities at their fair value at acquisition date. All inter-fund balances and transactions, including unrealised profits arising from intra-group transactions have been eliminated in full. Minority interest in the net profit and net assets of subsidiaries are shown separately in the Statement of Comprehensive Incomes and Balance Sheets respectively. Page 91
3. INTEREST INCOME COLONIAL FIRST STATE - FIRSTCHOICE WHOLESALE INVESTMENT FUNDS NOTES TO THE FINANCIAL STATEMENTS FOR THE REPORTING PERIOD ENDED 30 JUNE 2013 The interest income of the Funds are summarised as follows: FirstChoice Wholesale Moderate Consolidated Parent 1/07/2012 - 1/07/2011 - 1/07/2012 - 1/07/2011 - 30/06/2013 30/06/2012 30/06/2013 30/06/2012 $'000 $'000 $'000 $'000 Cash and cash equivalents 10,141 9,436 902 1,094 Debt securities 4,518 - - - Interest rate swaps 1,768 - - - Total Interest Income 16,427 9,436 902 1,094 FirstChoice Wholesale Fixed Interest Consolidated Parent 1/07/2012 - 1/07/2011 - 1/07/2012 - 1/07/2011 - 30/06/2013 30/06/2012 30/06/2013 30/06/2012 $'000 $'000 $'000 $'000 Cash and cash equivalents 3,486 4,371 977 1,352 Debt securities 263,567 219,725 - - Interest rate swaps 3,570 14,005 - - Total Interest Income 270,623 238,101 977 1,352 FirstChoice Wholesale Property Securities Consolidated Parent 1/07/2012 - 1/07/2011 - 1/07/2012 - 1/07/2011 - 30/06/2013 30/06/2012 30/06/2013 30/06/2012 $'000 $'000 $'000 $'000 Cash and cash equivalents 305 210 59 51 Debt securities - - - - Interest rate swaps - - - - Total Interest Income 305 210 59 51 Page 92
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Enquiries Investor Services: 13 13
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FirstChoice Wholesale Investments part 2 - Colonial First State

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