Financial Statements Notes




27 NOVEMBER
NEW ZEALAND GAZETTE
4583

NOTES TO THE FINANCIAL STATEMENTS

  1. EQUITY (continued)

The preference shares of $800 million, together with accumulated preference dividends of $437 million, were repaid on 1 July 1994 out of the proceeds of the sale of the shares in Trans Power New Zealand Limited to the Crown. All fully paid ordinary shares rank pari passu as to dividend and voting rights. Each share confers the right, on a poll, to vote at general meetings. For the financial periods ended 30.6.95 and 30.6.94, the total ordinary shares of $1 each that had not been allotted were 999,100,000. Allotment of the ordinary shares must be made in accordance with the provisions of ECNZ’s Articles of Association and the State-Owned Enterprises Act 1986. Those provisions restrict the allotment of shares other than to the Shareholding Ministers on behalf of the Crown.

1995
$000

1994
$000

  1. CAPITAL COMMITMENTS

Commitments in respect of Contracts for Capital Expenditure (all of which are planned for payment within 3 years)

65,827

47,772

  1. OPERATING LEASE COMMITMENTS

Operating Lease Commitments are payable:

Within One Year
1,706
1,820

One to Two Years
1,643
1,709

Two to Five Years
3,865
4,533

Later than Five Years
7,356
8,332

Total
14,570
16,394

The operating leases are of a rental nature and are on normal terms and conditions. The majority of the lease commitment dollars are for building accommodation. The remainder relate to small plant and equipment.

  1. CONTRIBUTIONS TO RETIREMENT SAVINGS PLAN

Contributions are made into ECNZ’s Retirement Savings Plan in respect of ECNZ’s employees who are members of the Plan. ECNZ contributes a maximum of 10% of the relevant employee’s basic salary. These contributions are charged against earnings.

  1. CONTINGENT LIABILITIES

CLAIMS

The amounts of claims made against ECNZ are not considered to be material to the results or to the financial position.

ECNZ is currently the subject of a periodic review by the Department of Inland Revenue. The financial effect, if any, on ECNZ of this review is not known but the Director’s believe that it would not be material to the results or to the financial position.

GUARANTEES

Energy Advances Limited (EAL) is a special purpose short term funding vehicle. Notes issued by EAL amounting to $96 million as at 30 June 1995 (1994 $67 million) are jointly and severally guaranteed by ECNZ and Citibank, N.A. ECNZ’s obligations under the EAL guarantee are offset by a counter-guarantee from Citibank, N.A.

  1. FINANCIAL INSTRUMENTS

(i) Currency, interest rate and revenue risk

Nature of activities and management policies with respect to financial instruments:

(a) Currency

ECNZ has exposure to foreign exchange risk as a result of offshore funding activities, and transactions denominated in foreign currencies, arising from normal trading activities.

Where exposures are certain, such as borrowings or capital commitments, it is ECNZ’s policy to hedge these risks as they arise.

ECNZ uses cross currency interest rate swaps and forward foreign exchange contracts to manage these exposures.



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

🏭 Trade, Customs & Industry
Electricity, Financial Statements, Equity, Capital Commitments, Operating Leases, Retirement Savings, Contingent Liabilities, Financial Instruments