Notes to the Performance Report 4. Investments 2025 Asset Class Bonds Offshore Bonds Shares Total Valuation Method Cost less Impairment Cost less Impairment Current Market Value 6,848,317 2024 Asset Class Bonds Offshore Bonds Shares Total 608,087 (700,758) 1,907 470,963 26,518 7,255,034 Opening Carrying Amount 2,235,000 472,365 4,140,952 Purchases (Disposals) 100,000 - 508,087 (101,907) - (598,851) Gains/ (Losses) on Sale 1,907 - - Gains/ (Losses) on Revaluation - - 470,963 Impairment (Loss)/ Reversal - 26,518 - Closing Carrying Amount 2,235,000 498,883 4,521,151 Valuation Method Cost less Impairment Cost less Impairment Current Market Value 6,349,781 708,534 (858,169) - 663,780 60,609 6,848,317 Shares are measured at current market value at balance date. Market values for NZ-listed shares are determined using the official closing prices published by the NZX on the valuation date. Overseas-listed shares are valued using the closing prices quoted on the relevant stock exchanges, sourced through independent external information services used by the Foundation's custodian. These prices represent observable market inputs and reflect the amounts the Foundation could reasonably expect to receive if the shares were sold on the reporting date. Opening Carrying Amount 2,085,000 972,062 3,337,719 Purchases (Disposals) 150,000 - 558,534 - (439,088) (419,081) Gains/ (Losses) on Sale - - - Gains/ (Losses) on Revaluation - - 663,780 Impairment (Loss)/ Reversal - (60,609) - Closing Carrying Amount 2,235,000 472,365 4,140,952 NEW ZEALAND RUGBY FOUNDATION INC. CC42547 39
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