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New Zealand Gazette – 2003 – No. 105

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✨ Financial Statements

2778

NEW ZEALAND GAZETTE

No. 105

TOP ENERGY LIMITED

NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS

FOR THE 12 MONTHS ENDED 31 MARCH 2002

14 RELATED PARTY TRANSACTIONS

There have been no material related party transactions requiring disclosure in accordance with SSAP 22 “Related Party Disclosures”, apart from the following:

i. Top Energy Consumer Trust:

Top Energy Ltd is wholly owned by Top Energy Consumer Trust. For the period ended 31 March 2003, Top Energy Ltd paid $4.575m (31 March 2001: $4.35 m) in the form of a dividend to the above Trust. This payment is reflected in the Statement of movements in Equity of Top Energy Ltd.

During the period Top Energy processed transactions on an agency basis on behalf of the Trust in order to settle routine business dealings. As at 31 March 2003, a balance of $22,430 (31 March 2002 $2,589) owing by the Trust to the Company has been included in accounts receivable in the statement of financial position. All transactions with the Trust were made on normal business terms.

ii. Transfer Payments between Line & ‘Other’ business:

The following related party transactions occurred in the year between the Line & Other businesses.

Note	2003 (Income)/ cost	2002 (Income)/ cost
Transfer Payment Cost to Line:
Asset maintenance services	2,038,000	1,709,608
Avoided transmission charges	468,000	336,000
Property rental	46,900	43,537
Payment for meter data	Nil	Nil
Consumer based load control	Nil	Nil
Disconnection/reconnection services	Nil	Nil
Asset construction
Subtransmission assets	Nil	Nil
Zone substations	226,106	36,604
Distribution lines & cable	1,747,061	1,895,108
Medium voltage switchgear	27,394	-
Distribution transformers	73,024	71,916
Distribution substations	-	-
Low voltage lines & cables	1,362,778	1,398,339
Other system fixed assets	-	-

VUW Te Waharoa — NZ Gazette 2003, No 105

Gazette.govt.nz — NZ Gazette 2003, No 105

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✨ LLM interpretation of page content

🏭 Top Energy Limited Financial Performance Statement (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Statements, Creditors, Accruals, Fixed Assets, Valuation

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