Financial Statements Notes




2568 NEW ZEALAND GAZETTE No. 89

Electro Power Limited

Line Business

Notes To And Forming Part Of The Financial Statements

For The Year Ended 31 March 1995

The Company does not require any collateral or security to support financial instruments due to the quality of the financial institutions dealt with.

With respect to accounts receivable, credit evaluations are performed on customers requiring credit and the Company reserves the right to require collateral. Concentrations of credit risk are limited due to the large number of customers in the Company’s customer base.

(ii) Interest Rate

The business has long term fixed rate borrowings used to fund ongoing activities. Currently the business does not hedge the interest rate exposure.

The business has no off balance sheet financing.

(iii) Foreign exchange

The Company has no foreign exchange exposure.

(b) Fair Values

The estimated fair values of Electro Power Limited - Line Business financial assets and liabilities are noted below.

1995 Carrying Value $'000 1995 Fair Value $'000
Short term deposits 1,100 1,100
Accounts receivable 1,203 1,203
Sundry creditors 1,382 1,382
Term loans 6,500 6,229

The Company expects that long-term debt will be held to maturity, and accordingly settlement at the reported fair value of these financial instruments is unlikely.



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