Notes to the financial statements |

For the year ended 31 December 2022

6. Cash and cash equivalents

Accounting policy

Cash and cash equivalents includes cash at bank and in hand, deposits held at call and short-term deposits with an original maturity of three months or less.

While cash and cash equivalents at 31 December 2022 are subject to the expected credit loss requirement of PBE IPSAS 41, no loss allowance has been recognised because the estimated loss allowance for credit loss is trivial.

There are no restrictions over any of the cash and cash equivalent balances held by Te Wānanga o Aotearoa at 31 December 2022 (2021: nil).