SAPPI LIMITED

SAPPI
NOTES TO THE GROUP ANNUAL FINANCIAL STATEMENTS (Continued)
for the year ended September 2010
29. FINANCIAL INSTRUMENTS (Continued)
Out of
Categories according to IAS 39
Total
Total scope Held for Loans and Held to Available in Fair
Classes of financial instruments
September 2009
Non-current assets
balance IAS 39* trading receivables maturity for sale scope value
Other non-current assets .......
Loans to associates (minority
101 58 — 20 — 23 43 43
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 ..
Current assets
10 — 10 — — — 10 10
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 ......
Overnight deposits and current
770 — — 770 — — 770 770
accounts (including petty cash) . . — — 99 — — 99 99
Time deposits (< 3 months) ...... — — 628 — — 628 628
Money market funds ........... — — 43 — — 43 43
F-105