Financial Statements Notes




NEW ZEALAND GAZETTE

30 NOVEMBER

3833

NOTES TO THE FINANCIAL STATEMENTS

12 months ended
June 1994
$000

5. DIVIDENDS

Redeemable cumulative preference shares
Dividend provided at 8.625% per annum

69,000

The preference dividend is payable on the total paid up amount on these shares, including a share premium (note 14). In accordance with their terms of issue, preference dividends were accumulated (note 11) on the basis that they would be paid when the interest cover ratio equalled or exceeded 2.25 times, or out of the proceeds of sale of substantial assets by the Corporation or its subsidiaries. The current year’s preference dividend of $69 million, and the outstanding accumulated balance to 30 June 1993 of $368.25 million, were paid on 1 July 1994 from the proceeds of the sale of Trans Power New Zealand Limited. (note 27)

Ordinary shares
Interim dividend paid

134,000

Final dividend recommended by Directors (note 11)

170,112

Ordinary dividends paid or provided

304,112

Special dividend paid

116,000

Total dividends paid or provided

489,112

The special dividend of $116 million resulted from a prior period adjustment made in the 1992/93 financial year.

6. IMPUTATION CREDIT ACCOUNT

Opening balance

92,002

Plus:
Income tax paid

141,000

Imputation credit attached to dividends received

642

Less:
Imputation credit attached to dividends paid to shareholder

70,304

Other debits

110

Closing balance

163,230

7. CURRENT ASSETS

Cash at bank and call deposits

3,200

Short term deposits

54,484

Debtors
Sales of electricity

199,881

Subsidiary companies

29,166

Other

9,923

Interest receivable

243

Prepayments

4,989

Stocks
Fuel stock

40,730

Consumable spares

37,478

Total current assets

380,094



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🌾 Electricity Corporation of New Zealand Limited Financial Statements (continued from previous page)

🌾 Primary Industries & Resources
Financial statements, Dividends, Imputation credits, Current assets