Financial Statements




3646 NEW ZEALAND GAZETTE No. 135

Cost Depreciation accumulated depreciation Net Book Value
as at 31 March 2002
Land 442 - - 442
Buildings 2,048 (92) (789) 2,159
Reticulation System 26,021 (1,178) (11,608) 14,413
Plant and Equipment 2,014 (151) (1,520) 494
Motor Vehicles 308 (39) (218) 90
Capital Works under Construction 214 - - 214
Totals 31,947 (1,460) (14,135) 17,812

Capital work under construction includes transfer payments and purchases from outside organisations as well as from the ‘Other’ Business.

2003 $000 2002 $000
Goodwill
Goodwill arising on acquisition 15,139 -
Less amortisation of goodwill (567) -
Balance at end of year 14,572 -
  1. PROVISIONS
    The following movements were recorded in provisions held by the business during the 2002/2003 financial year:
opening balance movement closing balance
Provision for staff leave 190 (51) 139
Provision for retirement gratuities 52 50 102
Other Miscellaneous * - 220 220
  • This provision was created by OtagoNet for site restoration following contamination from the failure of capacitor equipment.
2003 $000 2002 $000
  1. COMMITMENTS
    10.1 Capital Commitments
    Capital expenditure committed to but not recognised in the financial statements.
2003 2002
615 473

10.2 Lease Commitments
Commitments under present lease agreements over the next five years are as follows:
2004 - $14,000; 2005 - $14,000; 2006 - $4,500; 2007 - $4,500; 2008 - $4,500
The Company will continue to incur lease costs for a number of substation and repeater sites beyond 2008. The lease costs for these sites cannot be quantified at the present time.

  1. TERM LOANS
    As part of the acquisition process for investment in the OtagoNet joint venture a term debt facility was negotiated by Marlborough Lines during the year to provide additional funding.
Facility Limit Maturity Date Drawn Down As at 31 March 2003
Bank Term Debt Facility $26.0m 30-Jun-05 $23.0m

No security has been issued by Marlborough Lines in respect of the company’s loans. Southern Lines Limited has provided a guarantee. The interest rate is linked to the 90-Day Bank Bill Rate. The effective interest rate at 31 March 2003 was 6.18%.

  1. CONTINGENT LIABILITIES
    The company has no contingent assets or liabilities as at 31 March 2003. (2002: nil)

  2. FINANCIAL INSTRUMENTS
    13.1 Credit Risk
    Credit risk is the risk that an outside party will not be able to meet its obligations to the company. Financial instruments, which potentially subject the company to concentrations of credit risk, consist principally of cash deposits, short-term deposits and trade receivables. The maximum credit risk is the book value of these financial instruments, however, the company considers the risk of non-recovery of these amounts to be minimal.



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2003, No 135


Gazette.govt.nz PDF NZ Gazette 2003, No 135





✨ LLM interpretation of page content

🏗️ Marlborough Lines Limited Financial Statements (continued from previous page)

🏗️ Infrastructure & Public Works
Financial Statements, Depreciation, Goodwill, Provisions, Commitments, Term Loans, Contingent Liabilities, Financial Instruments