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Investments at TEA is guided by the Investment manual developed from the reviewed TEA investment policy.  The TEA investments areas are Treasury Bills and Bonds, Corporate Bonds, Time Deposits, Loans, Equity, stocks and real estates.

Tanzania Education Authority classifies its investments in the following categories:  Loans, Receivables, and Held to Maturity.  The classification depends on the purpose for which the investments are acquired.

Loans and Receivables

Loans and Receivables are non-derivative financial assets with fixed or determinable payments and are not quoted in the active market and with no intention of being traded in the financial markets.  They are included in current assets, category except for those of maturities greater than twelve months after Statement of Financial Position date.  These are classified as non-current assets.  Loans and Receivables are included in non-current assets category in annual Statement of Financial Positions.

Held to Maturity Investments (Investment in Fixed Deposits)

Held to maturity investment are non derivative financial assets with fixed or determinable payments and fixed maturities that Tanzania Education Authority Management has the ability and positive intention to hold to maturity. Those Investments maturing from three months and above have been classified under Non-current assets and the ones maturing below three months have been classified as Current Assets.

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