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New Zealand Gazette – 1992 – No. 205

Page 4551

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✨ Financial Statements

18 DECEMBER NEW ZEALAND GAZETTE 4551

TELECOM AUCKLAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

(CONTINUED)

5 ACCOUNTS RECEIVABLE AND PREPAID EXPENSES

Accounts receivable, net of allowance for doubtful accounts of $4.1 million (September 1991: $7.1 million, March 1992: $4.8 million)	30 September 1992 $000's	30 September 1991 $000's	31 March 1992 $000's
Unbilled rentals and tolls	21,983	29,893	34,100
Due from fellow subsidiary companies	1,496	11,046	4,948
Prepaid expenses and other	2,326	5,472	1,036
	80,588	113,183	100,804

6 OTHER ASSETS

Other assets include certain deferred expenditure amounting to $2.9 million (30 September 1991: $4.9 million, 31 March 1992: $3.6 million) incurred in relation to the installation of major computer systems. The deferred costs relating to each phase of the system are charged to earnings over a period of two years from the date upon which that phase of the system becomes fully operational. Deferred costs amortised during the six months ended 30 September 1992 amounted to $1.8 million (30 September 1991: $1.7 million, 31 March 1992: $3.4 million).

In addition, at 30 September 1992, other assets include $1.6 million (30 September 1991: $2.8 million, 31 March 1992: $2.2 million) being advances to the Trustee of two employee share purchase plans. These share purchase plans were established in July 1991 as part of the initial public offering and gave employees the opportunity to invest in Telecom, financed by interest free and favourable interest rate loans repayable over a three-year period.

The shares, which were purchased at the initial public offering price of $2 each, are held in trust for the employee for a restrictive period of three years, during which time voting rights will be exercised by the Trustee in its discretion.

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VUW Te Waharoa — NZ Gazette 1992, No 205

NZLII — NZ Gazette 1992, No 205

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✨ LLM interpretation of page content

🏭 Financial Statements under Telecommunications (Disclosure) Regulations 1990 (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsTelecommunications, Financial Statements, Notes, Accounts Receivable, Prepaid Expenses, Other Assets

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