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Our performance in 2009 - Sappi

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188<br />

Notes to the group annual f<strong>in</strong>ancial statements cont<strong>in</strong>ued<br />

30. F<strong>in</strong>ancial <strong>in</strong>struments cont<strong>in</strong>ued<br />

September 2008<br />

Classes of f<strong>in</strong>ancial <strong>in</strong>struments<br />

Total<br />

balance<br />

Out of<br />

scope<br />

IAS 39<br />

Categories<br />

accord<strong>in</strong>g to IAS 39<br />

Held for<br />

trad<strong>in</strong>g<br />

Other<br />

f<strong>in</strong>ancial<br />

liabilities<br />

Non-current liabilities<br />

Interest-bear<strong>in</strong>g borrow<strong>in</strong>gs 1,832 – – 1,832 1,832 1,719<br />

Bank loans payable (>1 year) – <strong>in</strong>cl syndicated loans – – 664 664 642<br />

Bonds – – 1,084 1,084 998<br />

F<strong>in</strong>ancial leas<strong>in</strong>g liabilities – – 21 21 21<br />

Other – – 63 63 58<br />

Derivative f<strong>in</strong>ancial <strong>in</strong>struments 1 – 1 – 1 1<br />

Current liabilities<br />

Interest-bear<strong>in</strong>g borrow<strong>in</strong>gs 821 – – 821 821 821<br />

Bank loans payable (

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