FirstChoice Wholesale Investments - Colonial First State

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COLONIAL FIRST STATE - FIRSTCHOICE WHOLESALE INVESTMENT FUNDS14. HEDGE ACCOUNTING (continue)NOTES TO THE FINANCIAL STATEMENTSFOR THE PERIOD ENDED 30 JUNE 2011(b)ii)Derivative Financial Instruments (continue)Derivatives Held for TradingForward Currency ContractsThe Fund has entered into Forward Currency Contracts which are economic hedges but do not satisfy therequirements for hedge accounting. These contracts are subject to the same risk management policies. They areaccounted for as held for trading.Other DerivativesThe Fund has entered into other derivatives which include but not limited to Options, Futures, Warrants, Swaps andothers for economic hedges but do not satisfy the requirements for hedge accounting. These contracts are subject to thesame risk management policies. They are accounted for as held for trading.Fair value hedge - balances:EGSS15FirstChoice WholesaleGlobal Share - Hedged *30/06/2011$'000Hedged Item- Financial Assets Held for Trading 1,078,622Hedging Instrument- Forward Currency Contracts 17,472Total Financial Assets Held for Trading 1,096,094Hedging Instrument- Forward Currency Contracts (11,314)Total financial liabilities held for trading (11,314)* There are no comparatives as the Fund did not apply hedge accounting in the prior period.Page 147
COLONIAL FIRST STATE - FIRSTCHOICE WHOLESALE INVESTMENT FUNDS14. HEDGE ACCOUNTING (continued)NOTES TO THE FINANCIAL STATEMENTSFOR THE PERIOD ENDED 30 JUNE 2011(b)Derivative Financial Instruments (continued)Fair value hedge - foreign exchange realised and unrealised gains or losses:EGSS15FirstChoice WholesaleGlobal Share - Hedged *Fair value hedge realised gains or (losses)01/07/2010 -30/06/2011$'000Hedged Item- Financial Assets Held for Trading (64,645)Hedging Instrument- Forward Currency Contracts 166,597Total fair value hedge realised gains 101,952Fair value hedge unrealised gains or (losses)Hedged Item- Financial assets held for trading (112,566)Hedging Instrument- Foreign exchange forward contracts 8,542Total fair value hedge unrealised losses (104,024)* There are no comparatives as the Fund did not apply hedge accounting in the prior period.Page 148
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Dear InvestorYour Annual Financial
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COLONIAL FIRST STATE - FIRSTCHOICE
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FirstChoice Wholesale Investments - Colonial First State

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