Financial Statements




Operating Lease Commitments are as follows:

31 March 2003 $000 31 March 2002 $000
Less than one year 80 70
Greater than one year and not later than two years 37 5
Later than two years and no later than five years 86 6
Later than five years - -

Financial Instruments

Off Balance Sheet Financial Instruments

The Line Business does not have any off balance sheet financial instruments, with the exception of interest rate swaps.

Credit Risk

Financial instruments which potentially subject the Line Business to credit use principally consist of bank balances and accounts receivable. Bank deposits are placed with high credit-quality financial institutions. The Line Business performs credit evaluations on all customers requiring credit and generally does not require collateral.

Maximum exposures to credit risk at balance date are:

| Receivables | 1,525 | 1,552 |

The above exposures are net of any recognised provision for losses on these financial instruments.

No collateral is held on the bank balances and accounts receivable.

Concentrations of Credit Risk

The Line Business is exposed to a Concentration of Credit Risk by one significant energy retailer. This entity is considered to be a high credit quality entity.

Foreign Exchange Risk

The Line Business is not exposed to any foreign exchange risk.

Interest Rate Risk

The Line Business is exposed to normal fluctuations in market interest rates except for borrowing for which interest rates may be hedged by way of an interest rate swap. At 31 March 2003 the quantity of interest rate swaps was Nil (2002 $4,000,000).

Fair Values

The estimated fair value of the Line Business’ financial instruments are represented by the carrying values with the exception of interest rate swaps. The fair value of the interest rate swaps at 31 March 2003 is Nil (2002 $6,000).

Related Parties

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

All related party transactions between The Power Company 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 The Power Company Limited Line Business and The Power Company Limited Other Business. All related party transactions have been conducted on a commercial and arms length basis.



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2003, No 108


Gazette.govt.nz PDF NZ Gazette 2003, No 108





✨ LLM interpretation of page content

🏭 Financial Statements of The Power Company Limited (continued from previous page)

🏭 Trade, Customs & Industry
Financial Statements, Property, Plant and Equipment, Accounts Payable, Provisions, Net Surplus, Cashflow, Commitments