annual report - Pumpkin Patch investor relations

PUMPKIN PATCH LIMITED & SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS 31 JULY 2010
PUMPKIN PATCH LIMITED & SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS 31 JULY 2010
25 FINANCIAL RISK MANAGEMENT continued
Interest rate risk
Foreign exchange risk
-1% +1% -10% +10%
Carrying
amount Profit Equity Profit Equity Profit Equity Profit Equity
Consolidated sensitivity analysis $Õ000 $Õ000 $Õ000 $Õ000 $Õ000 $Õ000 $Õ000 $Õ000 $Õ000
31 July 2010
Financial assets
Cash and cash equivalents 6,945 (9) - 9 - 725 - (654) -
Trade receivables 10,590 - - - - 1,219 - (896) -
Sales tax receivable 40 - - - - (41) - 33 -
Employee share scheme
receivable 203 - - - - - - - -
Other receivables 1,783 - - - - 49 - (40) -
Derivative financial instruments 7,485 - - - - - (29,507) - 24,186
Financial liabilities
Trade payables 12,972 - - - - (1,209) - 989 -
Employee benefits 6,475 - - - - (369) - 302 -
Interest bearing liabilities 33,000 330 - (330) - - - - -
Derivative financial instruments 25,550 - - - - - 20,334 - (16,500)
321 - (321) - 374 (9,173) (266) 7,686
31 July 2009
Financial assets
Cash and cash equivalents 12,563 (37) - 37 - 992 - (811) -
Trade receivables 12,052 - - - - 1,331 - (1,089) -
Employee share scheme
receivable 215 - - - - - - - -
Other receivables 986 - - - - 25 - (21) -
Derivative financial instruments 6,785 - - - - 211 (3,889) (48) 3,169
Financial liabilities
Trade payables 7,471 - - - - (545) - 446 -
Sales tax payable 898 - - - - (183) - 149 -
Employee benefits 6,484 - - - - (374) - 306 -
Interest bearing liabilities 31,000 310 - (310) - - - - -
Derivative financial instruments 23,722 (75) - 73 - - (598) - 613
198 - (200) - 1,457 (4,487) (1,068) 3,782
Foreign exchange risk
-10% +10%
Carrying
amount Profit Equity Profit Equity
Parent sensitivity analysis $Õ000 $Õ000 $Õ000 $Õ000 $Õ000
31 July 2010
Financial assets
Cash and cash equivalents 31 1 - (1) -
Trade Receivables 2 - - - -
Amounts owed from subsidiaries 165,450 3,181 - (2,602) -
Employee share scheme receivable 203 - - - -
Other receivables 158 - - - -
Financial liabilities
Trade payables 549 - - - -
Amounts owed to subsidiaries 207,221 - - - -
Sales tax payable 519 - - - -
Employee benefits 2,388 - - - -
Interest bearing liabilities 28 - - - -
3,182 - (2,603) -
31 July 2009
Financial assets
Cash and cash equivalents 38 - - - -
Trade Receivables 2 - - - -
Amounts owed from subsidiaries 126,780 3,272 - (2,677) -
Employee share scheme receivable 215 - - - -
Other receivables 631 - - - -
Financial liabilities
Trade payables 984 - - - -
Amounts owed to subsidiaries 179,867 - - - -
Sales tax payable 856 - - - -
Employee benefits 2,422 - - - -
Interest bearing liabilities 319 - - - -
3,272 - (2,677) -
The Parent is not sensitive to any interest rate risk, nor is it sensitive to foreign exchange risk
on amounts owed to its subsidiaries.
20
years
young
89