Financial Statements Notes




1402 NEW ZEALAND GAZETTE No. 51

2.3 NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS (con’t)

14 Financial instruments (con’t)

Derivative instruments

The fair value of interest rate swaps, forward rate agreements, interest rate options and other derivative instruments is estimated based on the quoted market prices for these instruments.


15 Segmental reporting

The predominant activity of UnitedNetworks is the ownership and operation of distribution networks. All operations are conducted in New Zealand.


16 Capital commitments

At balance date, estimated capital expenditure contracted for but not provided for was $1.69 million (2000: zero).


17 Contingent liabilities

The company has no contingent liabilities at balance date.


18 Transactions with related parties

Deutsche Bank AG is a shareholder in the parent company of UtiliCorp NZ Limited and details of transactions apportioned to the Gas Lines have been disclosed as if Deutsche Bank AG were a related party.

2001 ($000) 2000 ($000)
Success fees paid to Deutsche Bank Limited 338 5,000
Interest payments to Deutsche Bank AG 8,242 2,021
Borrowings owing to Deutsche Bank AG 9,572 251,706
Interest and other balances due to Deutsche Bank AG 56 1,807

The company is a subsidiary of UtiliCorp NZ Limited. The ultimate holding company is Aquila, Inc (previously UtiliCorp United Inc.), which is incorporated in the United States of America.

A New Zealand subsidiary of Deutsche Bank AG purchased a shareholding in a parent company of UtiliCorp NZ Limited on 30 June 2000. Deutsche Bank provides advisory and financing services to UnitedNetworks Limited. All transactions between UnitedNetworks Limited and Deutsche Bank are conducted on an arms length basis under normal market conditions.


19 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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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2002, No 51


Gazette.govt.nz PDF NZ Gazette 2002, No 51





✨ LLM interpretation of page content

🏭 Notes to Financial Statements for UnitedNetworks (continued from previous page)

🏭 Trade, Customs & Industry
Financial Statements, Credit Risk, Fair Values, Financial Instruments