Berry Street Web Docs Financial Report 2009 | Page 25
BERRY STREET VICTORIA INC.
ABN 24 719 196 762
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2009
NOTE 16: FINANCIAL RISK MANAGEMENT (Continued)
Available-for-sale financial assets
2009
$
2008
$
Change in profit
- Increase in portfolio prices by 10%
- Decrease in portfolio prices by 10%
-
-
622,000
(622,000)
469,000
(469,000)
Change in Equity
- Increase in portfolio prices by 10%
- Decrease in portfolio prices by 10%
The above interest rate and price sensitivity analyses have been performed on the assumption that all
variables remain unchanged. The association has no exposure to fluctuations in foreign currency.
(g) Financial Instrument Composition
The association’s financial instruments comprise trade accounts, financial assets and lease finance for its
motor vehicle fleet and are as follows:
2009
$
2008
$
1,003,001
10,160,593
1,133,235
6,175,105
3,323,385
6,219,931
2,345,150
358,957
7,994,488
4,685,812
1,353,492
427,850
- Trade and other payables
4,274,798
4,404,229
- Borrowings
4,791,364
9,066,162
4,147,509
Financial Assets
- Cash
- Held to maturity
- Held for trading and fair valued through the income
statement
- Available for sale
- Loans and receivables
Other current assets
Financial Liabilities
At amortised cost
23
8,551,738