Merseyside Passenger Transport Executive


Merseyside Passenger Transport Executive

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Merseyside Passenger Transport Executive


Notes To The Financial Statements (Cont’d)


The gains and losses recognised in the Income & Expenditure Account and Statement of Recognised Gains and Losses, in relation to financial instruments, are made up as follows:-




2007/08




2008/09

MPTE

Group




MPTE

Group

£000

£000




£000

£000






















Financial Liabilities











Liabilities Measured at Amortised Cost







-

-

Interest Expense

-

-

-

-

Losses on Derecognition

-

-

-

-

Impairment Losses

-

-

-

-

Interest Payable & Similar Charges

-

-
















-

-

Interest Income

-

-

-

-

Gains on Derecognition

-

-

-

-

Interest & Investment Income

-

-
















-

-

Gains on Revaluation (pensions)*

(33,521)

(33,521)

13,926

13,926

Losses on Revaluation (pensions)*

34,709

34,709

-

-

Amounts Recycled to the I & E a/c after impairment

-

-

13,926

13,926

(Surplus) /Loss Arising on Revaluation of Financial Assets

1,188

1,188
















13,926

13,926

Net Gain/Loss for the Year


1,188

1,188






















Financial Assets













Liabilities Measured at Amortised Cost







-

-

Interest Expense

-

-

-

-

Losses on Derecognition

-

-

169

173

Impairment Losses (Debtors)

161

167

169

173

Interest Payable & Similar Charges


161

167
















(2)

(2)

Interest Income

(1)

(1)

-

-

Gains on Derecognition

-

-

(2)

(2)

Interest & Investment Income

(1)

(1)
















-

-

Gains on Revaluation

-

-

-

-

Losses on Revaluation

-

-

-

-

Amounts Recycled to the I & E a/c after impairment

-

-

-


-

Surplus Arising on Revaluation of Financial Assets

-

-
















167

171

Net Gain/Loss for the Year

160

166






















Liabilities Measured at Amortised Cost







-

-

Interest Expense

-

-

-

-

Losses on Derecognition

-

-

-

-

Impairment Losses

-

-

-

-


Interest Payable & Similar Charges

-

-
















-

-

Interest Income

-

-

-

-

Gains on Derecognition

-

-

-

-

Interest & Investment Income

-

-
















-

-

Gains on Revaluation

-

-

-

-

Losses on Revaluation

-

-

-

-

Amounts Recycled to the I & E a/c after impairment

-

-

-

-


Surplus Arising on Revaluation of Financial Assets

-

-
















-

-

Net Gain/Loss for the Year

-

-














































*2007/08 Pensions Re-Stated




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