Electricity Financial Statements




2478 NEW ZEALAND GAZETTE No. 91

Foreign Exchange Risk

The Company is not exposed to any foreign exchange risk.

Fair Values

All financial instruments shown in the Statement of Financial Position are recorded at fair value.

12. Related Parties

Electricity Invercargill Limited “Line Business” consists of line activities conducted in Electricity Invercargill Limited and its joint venture company PowerNet Limited. Electricity Invercargill Limited “Other Business” consists of other or non-line activities conducted in Electricity Invercargill Limited and its joint venture company PowerNet Limited.

All related party transactions between Electricity Invercargill Limited Line Business and PowerNet Limited Line Business have been eliminated in the preparation of the financial statements.

During the year related party transactions took place between Electricity Invercargill Limited Line Business and Electricity Invercargill Limited Other Business. All related party transactions have been conducted on a commercial and arms length basis.

The Line Business purchased goods and services at cost, including overheads where applicable, from the Other Business. The value of the transactions, parties involved, and description of goods or services purchased were as follows:

Electricity Invercargill Limited Line Business purchased from PowerNet Limited Other Business:

31 March 2002 31 March 2001
$000 $000
Construction of:
> Subtransmission assets 21 595
> Zone substations 37 621
> Distribution lines and cables 1,223 1,661
> Distribution switchgear 370 128
> Distribution transformers 113 40
> Distribution substations 98 10
> Low voltage lines and cables 660 308
> Other system fixed assets - 295

These amounts represent the capital works programme undertaken by PowerNet Limited on behalf of Electricity Invercargill Limited.

| Maintenance of assets | - | - |
| Customer connections and disconnections | 12 | 3 |

The value of transactions owing at balance date were as follows:

  • Electricity Invercargill Limited Line Business owes PowerNet Limited Other Business $813,000 (2000: $82,000).
  • PowerNet Limited’s Line Business owes Electricity Invercargill Limited Other Business Nil (2000: Nil).

No related party debts have been written off or forgiven during 2002 or 2001.



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2002, No 91


Gazette.govt.nz PDF NZ Gazette 2002, No 91





✨ LLM interpretation of page content

🌾 Electricity Information Disclosure for Invercargill Limited (continued from previous page)

🌾 Primary Industries & Resources
Electricity, Financial Statements, Commitments, Operating Lease, Reconciliation, Contingent Liabilities, Financial Instruments, Related Parties, Transactions