2008 Finansiële Jaar - overbergagri
2008 Finansiële Jaar - overbergagri
2008 Finansiële Jaar - overbergagri
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OVERBERG AGRI BEPERK EN SY FILIALE<br />
Aantekeninge tot die finansiële jaarstate (vervolg)<br />
VIR DIE JAAR GEËINDIG 29 FEBRUARIE <strong>2008</strong><br />
1.7 FINANSIËLE BATES (vervolg)<br />
Lenings en debiteure<br />
Lenings en debiteure is nie-afgeleide finansiële bates met<br />
vaste of bepaalbare betalings wat nie in 'n aktiewe mark<br />
gekwoteer word nie. Dit ontstaan wanneer die Groep geld,<br />
goedere of dienste direk aan 'n debiteur verskaf sonder<br />
enige voorneme om sodanige debiteure te verhandel. Dit<br />
word in bedryfsbates ingesluit. In die geval van vervaldatums<br />
langer as twaalf maande na die balansstaatdatum, word dit<br />
as nie-bedryfsbates geklassifiseer. Lenings en debiteure word<br />
in handels- en ander debiteure in die Balansstaat ingesluit.<br />
Hou-tot-verval-beleggings<br />
Hou-tot-verval-beleggings is nie-afgeleide finansiële bates<br />
met vaste of bepaalbare betalings en vaste vervaldatums<br />
ten opsigte waarvan die Groep se Bestuur van voorneme<br />
is en die vermoë het om dit tot vervaldatum te hou.<br />
<strong>Finansiële</strong> bates beskikbaar-vir-verkoop<br />
<strong>Finansiële</strong> bates beskikbaar-vir-verkoop is nie-afgeleide instrumente<br />
wat óf in hierdie kategorie aangewys word óf nie in<br />
enige van die ander kategorieë geklassifiseer word nie. Dit<br />
word in nie-bedryfsbates ingesluit tensy die Bestuur beoog om<br />
die belegging binne twaalf maande na die Balansstaat te verkoop.<br />
Die koop en verkoop van beleggings word op die handelsdatum,<br />
die datum waarop die Groep hom daartoe verbind om die<br />
bate te koop of te verkoop, erken. Beleggings ten opsigte van<br />
alle finansiële bates wat nie teen billike waarde deur wins of<br />
verlies gedra word nie, word aanvanklik teen billike waarde<br />
plus transaksiekoste erken. <strong>Finansiële</strong> bates gedra teen billike<br />
waarde deur wins en verlies, word aanvanklik erken teen billike<br />
waarde. Transaksiekoste word in die Inkomstestaat erken.<br />
Beleggings word nie meer erken nie wanneer die regte om<br />
kontantvloeie uit die beleggings te ontvang verval het of oorgedra<br />
is en die Groep wesenlik alle risiko's en belonings van eienaarskap<br />
oorgedra het. <strong>Finansiële</strong> bates beskikbaar-vir-verkoop en finansiële<br />
bates teen billike waarde deur wins of verlies word daarna teen<br />
billike waarde gedra. Lenings en debiteure en hou-tot-vervalbeleggings<br />
word teen geamortiseerde koste volgens die<br />
effektiewe opbrengsmetode gedra.<br />
Gerealiseerde en ongerealiseerde winste en verliese voortspruitend<br />
uit veranderings in die kategorie "billike waarde van<br />
die finansiële bates deur wins of verlies" word in die Inkomstestaat<br />
ingesluit in die tydperk waarin dit ontstaan. Ongerealiseerde<br />
winste en verliese voortspruitend uit veranderings in die billike<br />
waarde van sekuriteite wat as beskikbaar-vir-verkoop<br />
OVERBERG AGRI LIMITED AND ITS SUBSIDIARIES<br />
Notes to the annual financial statements (continued)<br />
FOR THE YEAR ENDED 29 FEBRUARY <strong>2008</strong><br />
1.7 FINANCIAL ASSETS (continued)<br />
Loans and debtors<br />
Loans and debtors are non-derivative financial assets wth<br />
fixed or determinable payments that are not quoted in an<br />
active market. They arise when the Group provides money,<br />
goods or services directly to a debtor without any intention<br />
of trading such debtors. They are included in operating<br />
assets. In the case of dates of maturity exceeding twelve<br />
months after balance sheet date they are classified as nonoperating<br />
assets. Loans and debtors are included in trade<br />
and other debtors in the Balance Sheet.<br />
Held-to-maturity investments<br />
Held-to-maturity investments are non-derivative financial<br />
assets with fixed or determinable payments and fixed dates<br />
of maturity which the Group's Management intend and<br />
are able to keep to maturity.<br />
Available-for-sale financial assets<br />
Financial assets available for sale are non-derivative<br />
instruments that are either designated under this category<br />
or are not classified under any of the other categories.<br />
They are included under non-operational assets unless<br />
Management intend selling the investment within twelve<br />
months of Balance Sheet date.<br />
The acquisition and sale of investments are recognised on<br />
the trading date, the date on which the Group commits<br />
itself to acquire or sell the asset. Investments in respect<br />
of all financial assets not carried at fair value through profit<br />
or loss are initially recognised at fair value plus transaction<br />
costs. Financial assets carried at fair value through profit<br />
and loss are initially recognised at fair value. Transaction<br />
costs are recognised in the Income Statement.<br />
Investments are no longer recognised when the rights to<br />
receive cash flows from the investments have expired or<br />
been transferred and the Group has materially transferred<br />
all risks and rewards of ownership. Financial assets available<br />
for sale and financial assets at fair value through profit or<br />
loss are carried at fair value thereafter. Loans and debtors<br />
and held-to-maturity investments are carried at amortised<br />
cost according to the effective return method.<br />
Realised and unrealised profits and losses arising from<br />
changes in the category "fair value of the financial assets<br />
through profit or loss" are included in the Income Statement<br />
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