Financial Statements




NEW ZEALAND GAZETTE

No. 158

TOP ENERGY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS

FOR THE 12 MONTHS ENDED 31 MARCH 1998

LINE BUSINESS ENERGY TRADING
1998 1997 1998 1997
$ $ $ $

9 TERM LIABILITIES

Facility Ag. 14.03.1997 | 2,356,000 | | 76,000 | |
Facility Ag. 27.03.1997 | 682,000 | | 22,000 | |
Facility Ag. 16.03.1998 | 620,000 | | 20,000 | |
Facility Ag. 02.03.1998 | 3,379,000 | | 109,000 | |
Facility Ag. 02.03.1998 | 2,449,000 | | 79,000 | |
Facility Ag. 29.08.1997 | 992,000 | | 32,000 | |
Facility Ag. 16.03.1998 | 1,333,000 | | 43,000 | |
Facility Ag. 21.03.1998 | 868,000 | | 28,000 | |
Facility Ag. 05.01.1998 | 3,410,000 | 5,003,532 | 110,000 | 16,544 |
Renewal Loan 34 | 496,000 | 727,786 | 16,000 | 2,406 |
| 16,585,000 | 5,731,319 | 535,000 | 18,950 |
Less current portion | 16,089,000 | 5,003,532 | 519,000 | 16,544 |
|----------------|----------------|------------------|----------------|
Term liabilities | 496,000 | 727,786 | 16,000 | 2,406 |

Repayable as follows:
Due after 1 but before 2 years| - | - | - | - |
Due after 2 but before 5 years| 496,000 | 727,786 | 16,000 | 2,406 |
| 496,000 | 727,786 | 16,000 | 2,406 |

No securities have been given in respect of liabilities.

Interest Rate % Repayable Fair Value
16.00 01.10.2000 979,879

Renewal Loan 34

The Company repurchased term liabilities of $3,600,000 (1997: $5,600,000) at 31 March 1995 and the resulting financial asset has been offset against the relevant financial liability in these accounts. No risk attaches to this repurchase. During the period and in the future, interest received from the investment will be deducted from the interest paid on the liability when disclosed by way of note in the financial statements, until such time as the loan is fully cancelled.

The Company’s total term debt has been allocated to the sections of the business based upon the value of the total assets. Expansion of the total business has involved the raising of debt and the directors have allocated the amount across all business sections to produce financial structures, which would be considered usual gearing levels, for individual businesses. This allocation means that the lines business will have a debt:equity ratio of 60:40.



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💰 Notes to the Special Purpose Financial Statements for Top Energy Limited (continued from previous page)

💰 Finance & Revenue
Financial Statements, Term Liabilities, Renewal Loan, Debt Allocation, Top Energy Limited