Our performance in 2009 - Sappi

30. Financial instruments continued
September 2009
Classes of financial instruments
Total
balance
Out of
scope
IAS 39 Categories according to IAS 39
Held for
trading
Loans
and
receiv-
ables
Held to
maturity
2009 annual report
Available
for sale
Non-current assets
Other non-current assets 101 58 – 20 – 23 43 43
Loans to associates (minority
interests) – – 4 – – 4 4
AFS – Club debentures – – – – 2 2 2
AFS – (Investment) funds – – – – 19 19 19
Other assets 58 – 16 – 2 18 18
Derivative financial instruments 10 – 10 – – – 10 10
Current assets
Trade and other receivables 858 124 – 734 – – 734 734
Trade receivables – – 667 – – 667 667
Other accounts receivable – current 124 – 67 – – 67 67
Derivative financial instruments 10 – 10 – – – 10 10
Cash (and cash equivalents) 770 – – 770 – – 770 770
Overnight deposits and current
accounts (incl petty cash) – – 99 – – 99 99
Time deposits (