Financial Statements Notes




8 SEPTEMBER NEW ZEALAND GAZETTE 2805

11 CREDIT RISK

Cash and short term deposits are placed with high credit quality financial institutions (A1/A1+) limiting the amount of credit exposure to any one institution, as set forth by the board of directors. While the company may be subject to credit losses up to the contract amounts in the event of non-performance by its counterparties, it does not expect such losses to occur.

12 CAPITAL COMMITMENTS

At balance date, estimated capital expenditure contracted for but not provided was $35,525,000 (1996: $36,586,000)

13 CONTINGENT LIABILITIES

The Company has provided a guarantee of Pacific Energy’s liabilities to:

(i) BNZ for letters of credit and standby cash advance facility required by EMCO; and

(ii) ECNZ for entering into hedging contracts.

The total guarantees are for a maximum amount of $35,166,000

Performance Bonds totalling $309,896 (1996: $210,000) have been issued on behalf of Power New Zealand to:

i) Ensure completion of contract works, and

ii) To meet board obligations under the New Zealand Stock Exchange Listing requirements.

Contingent liabilities exist in relation to on-going disputes which are being defended.

14 EVENTS OCCURRING AFTER BALANCE DATE

The Directors are not aware of any significant event occurring subsequent to balance date which, if known at balance date, would have resulted in a different assessment of the amount attributable to an item in the financial statements.



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💰 Notes to and Forming Part of the Financial Statements (continued from previous page)

💰 Finance & Revenue
Credit Risk, Capital Commitments, Contingent Liabilities, Events After Balance Date