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New Zealand Gazette – 1996 – No. 133

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✨ Electricity Financial Statements

30 SEPTEMBER NEW ZEALAND GAZETTE

3249

TOP ENERGY LIMITED

SPECIAL PURPOSE FINANCIAL STATEMENTS

NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS

FOR THE 12 MONTHS ENDED 31 MARCH 1996

RELATED PARTY TRANSACTIONS

There have been no material related party transactions requiring disclosure in accordance with SSAP 22 “Related Party Disclosures”, apart from the following:

i. Bay of Islands Electric Power Trust:

For the period ended 31 March 1996, Top Energy Limited paid $60,000 (Line Business $56312, Energy Trading $871) in the form of a dividend to the above Trust. This payment is reflected in the statement of financial performance of Top Energy Limited.

During the period Top Energy processed transactions on an agency basis on behalf of the Trust in order to settle routine business dealings. At 31 March 1996, a balance of $3,477 owing by the Trust to the Company has been included in accounts receivable in the statement of financial position.

ii. PowerBuy Group Limited:

These shares represent 19.94% of the total shares of PowerBuy. The Chief Executive of Top Energy is a director of PowerBuy. The Chairman of Directors is his Alternate.

Top Energy purchased electricity units through PowerBuy and the cost of this purchase for the year ended 31 March 1996 was $12,677,504. The balance owing by Top Energy to PowerBuy as at 31 March 1996 was $1,182,796 exclusive of GST and is included in accounts payable.

All transactions with PowerBuy and with the Power Trust are made on normal business terms.

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VUW Te Waharoa — NZ Gazette 1996, No 133

NZLII — NZ Gazette 1996, No 133

The General Assembly Library (on the right) was completed in 1899 and survived the 1907 fire. Now the oldest remaining original Parliament building, still used as the Parliamentary Library.

✨ LLM interpretation of page content

🏭 Electricity Information Disclosure for Top Energy Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsElectricity, Financial Statements, Related Party Transactions, Dividends, Agency Transactions, Accounts Receivable, Accounts Payable, PowerBuy Group Limited, Bay of Islands Electric Power Trust

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