68 annual report 2012  kAThMANdu Loans and  receivables nZ$’000 Derivatives used  for hedging nZ$’000 measured at  amortised cost nZ$’000 total nZ$’000 Group At 31 July 2012 Cash and cash equivalents 1,811 - - 1,811 Trade and other receivables 1,422 - - 1,422 Total financial assets 3,233 - - 3,233 Trade and other payables - - 26,521 26,521 Interest bearing liabilities - - 53,737 53,737 Derivative financial instrument liabilities - 3,879 - 3,879 Total financial liabilities - 3,879 80,258 84,137 At 31 July 2011 Cash and cash equivalents 3,574 - - 3,574 Trade and other receivables 499 - - 499 Derivative financial instrument assets - 2 - 2 Total financial assets 4,073 2 - 4,075 Trade and other payables - - 18,342 18,342 Interest bearing liabilities - - 46,480 46,480 Derivative financial instrument liabilities - 10,806 - 10,806 Total financial liabilities - 10,806 64,822 75,628 parent At 31 July 2012 Cash and cash equivalents 26 - - 26 Related party receivable 82,885 - - 82,885 Total financial assets 82,911 - - 82,911 Trade and other payables - - 48 48 Total financial liabilities - - 48 48 At 31 July 2011 Cash and cash equivalents 5 - - 5 Related party receivable 84,216 - - 84,216 Total financial assets 84,221 - - 84,221 Trade and other payables - - 42 42 Total financial liabilities - - 42 42 Financial instruments by category