Financial Statements Notes




2 DECEMBER

NEW ZEALAND GAZETTE

4595

ELECTRICITY CORPORATION OF NEW ZEALAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

19. DEBT DEFEASANCE (Cont.)

Sale of Assets to Contact

On 1 February 1996 ECNZ sold eight power stations to Contact (note 26). Of the $1,592 million received from Contact, $419 million was used to defease debt of an equivalent amount and the balance was treated as surplus equity and distributed to the Crown as a special dividend.

20. LAND CLAIMS

Under the Treaty of Waitangi Act 1975, the Waitangi Tribunal has the power to recommend, in appropriate circumstances, that land purchased by ECNZ under the State-Owned Enterprises Act 1986 be resumed by the Crown in order that it be returned to the Maori claimants. In the event that the Tribunal’s initial recommendation is confirmed and the land is to be returned, compensation will be paid to ECNZ under the provisions of the Public Works Act 1981. If this is insufficient to cover the loss, certain additional compensation is payable under the sale and purchase agreement between ECNZ and the Crown.

21. TRANSACTIONS WITH RELATED PARTIES

The shareholder of ECNZ is the Crown. ECNZ undertakes many transactions with other State-Owned Enterprises and Government Entities, all of which are carried out on a commercial arms length basis. During the year, ECNZ entered into material transactions with two such parties - Contact (note 26) and Trans Power New Zealand Limited (“Trans Power”).

Trans Power operates the national electricity distribution grid. During the year ECNZ received $20 million of revenue from Trans Power, mainly for the provision of ancillary services such as spinning reserve and voltage control. ECNZ also paid Trans Power transmission and connection fees amounting to $150 million. The balances outstanding between the two parties at balance date were not material.

During the year ECNZ also paid professional engineering fees of $111,405 (1995 $158,756) to Beca Carter Hollings & Ferner Limited which is wholly owned by Beca Group Limited of which Mr R P Carter is the Executive Chairman and a minority shareholder. Mr Carter is a Director of ECNZ Limited. Professional engineering services provided by Beca Carter Hollings & Ferner Limited were supplied on normal commercial terms. A balance of $5,259 outstanding at 30 June 1996 (1995 $27,631) is included in accounts payable.

22. INVESTMENTS

Company Name Percentage Owned Principal Activity Balance Date
Subsidiary Companies
As at balance date the subsidiaries,
all wholly owned, were as follows:
DesignPower New Zealand Limited 100 Design and engineering consultancy 30 June
ECNZ Energy Limited 100 Holding Company 30 June
ECNZ Insurance Limited 100 Insurance 30 June
ECNZ International Limited 100 Finance 30 June
Electricity Farmland Holdings No 1 100 Development 30 June
Limited
Energy Promoters Limited 100 Dormant 30 June
Kinleith Cogeneration Limited 100 Construction 30 June
Rutherford House Limited 100 Property management 30 June

| Associate Entities | | | |
| Electricity Market Company Limited | 35 | Wholesale market development | 30 June |
| (EMCO) | | | |
| Rangitata Diversion Race Management | 38 | Irrigation | 30 June |
| Limited | | | |

23. SEGMENTAL INFORMATION

ECNZ operates predominantly in one industry, the generation and wholesale marketing of electricity. Its operations are carried out predominantly in New Zealand and are therefore within one geographical segment for reporting purposes.



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✨ LLM interpretation of page content

💰 Debt Defeasance Transactions (continued from previous page)

💰 Finance & Revenue
Debt Defeasance, Sale of Assets, Contact, Power Stations, Crown Dividend

🪶 Land Claims Under Treaty of Waitangi

🪶 Māori Affairs
Land Claims, Treaty of Waitangi, Waitangi Tribunal, Compensation, Public Works Act

💰 Transactions with Related Parties

💰 Finance & Revenue
Related Party Transactions, Contact, Trans Power, Beca Carter Hollings & Ferner Limited, Professional Fees

💰 Investments in Subsidiary and Associate Entities

💰 Finance & Revenue
Subsidiary Companies, Associate Entities, Investment Holdings, Wholly Owned, Percentage Owned

💰 Segmental Information

💰 Finance & Revenue
Segmental Reporting, Industry Operations, Geographical Segment, Electricity Generation