- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]

+ References + Details

Financial Risk Management - Disclosure of Credit Risk Exposure (Details) (Bendon Limited) - Bendon Limited [Member] - NZD ($) $ in Thousands	Jan. 31, 2018	Jan. 31, 2017	Jun. 30, 2016	Jun. 30, 2015
Without External Credit Ratings [Member]
DisclosureOfFinancialRiskManagementLineItems [Line Items]
Financial assets	$ 10,685	$ 2,644	$ 4,146	$ 1,194
Without External Credit Ratings [Member] \| Trade Receivables [Member]
DisclosureOfFinancialRiskManagementLineItems [Line Items]
Financial assets	9,982	26,499	20,603	20,603
Without External Credit Ratings [Member] \| Trade Receivables [Member] \| New Customer Less than 6 Months [Member]
DisclosureOfFinancialRiskManagementLineItems [Line Items]
Financial assets	12	187	1,046	1,046
Without External Credit Ratings [Member] \| Trade Receivables [Member] \| Existing Customers (More Than 6 Months With Default in Past [Member]
DisclosureOfFinancialRiskManagementLineItems [Line Items]
Financial assets	9,970	26,312	19,557	19,557
Ratings AA- [Member]
DisclosureOfFinancialRiskManagementLineItems [Line Items]
Financial assets	10,591	2,655	4,122	1,194
Ratings A+ [Member]
DisclosureOfFinancialRiskManagementLineItems [Line Items]
Financial assets	$ 94	$ (11)	$ 24