Page 121 - Neal and Massy Holdings Annual Report 2012

119 forward focused
12 Financial Assets
2012 2011
$ $
Held to maturity 356,466 372,143
Loans and receivables 38,008 44,505
Available-for-sale 19,801 23,025
414,275 439,673
Fair value through profit or loss (Note 13) 114,844 77,806
529,119 517,479
a) Financial assets – Held to maturity and loans and receivables
Held to Loans and
maturity receivables Total
$ $ $
2012
Beginning of the year 372,143 44,505 416,648
Amortisation (9,706) - (9,706)
Additions 11,877 - 11,877
Disposals (15,569) (7,197) (22,766)
Other (2,279) 700 (1,579)
End of the year 356,466 38,008 394,474
Held to Loans and
maturity receivables Total
$ $ $
2011
Beginning of the year 316,645 47,456 364,101
Exchange differences 2,987 448 3,435
Amortisation (69) - (69)
Additions 76,241 - 76,241
Disposals (23,661) (3,399) (27,060)
End of the year 372,143 44,505 416,648
The fair value of held to maturity financial assets and loans and receivables approximate their carrying amounts.