Financial Statements and Notes




23 MAY
NEW ZEALAND GAZETTE
1413

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

13 Financial instruments

The company has a comprehensive treasury policy to manage the risks of financial instruments which is approved by the board of directors.

Interest rate risk

The company has long term borrowings, which are used to fund ongoing activities. The company actively manages interest rate exposures in accordance with treasury policy. In this respect, at least 60% of all term debt must be at fixed interest rates or effectively fixed using interest rate swaps, forward rate agreements, options and similar derivative instruments.

Indicative weighted average rates of borrowings are as follows:

2002 2001
Weighted ave interest rate Face value ($000) Weighted ave interest rate Face value ($000)
Bank loans - - 5.68% 68,373
Commercial paper - - 5.10% 143,155
Medium term notes – fixed rate NZ$ 6.50% 81,733 6.50% 85,466
Medium term notes – floating rate A$ 5.39% 232,537 4.88% 243,158
5.68% 314,270 5.30% 540,152

Indicative weighted average rates of interest rate swaps are as follows:

2002 2001
Weighted ave interest rate Face value ($000) Weighted ave interest rate Face value ($000)
Interest rate swaps
Maturing in less than 1 year 6.63% 6,641 5.91% 79,056
Maturing between 1 and 2 years 7.28% 38,823 6.20% 47,006
Maturing between 2 and 5 years 7.19% 146,608 7.11% 190,161
Maturing after 5 years 6.78% 37,290 7.01% 106,832
7.12% 229,362 6.76% 423,055

Foreign exchange risk

The company has, in this reporting period, conducted transactions in foreign currencies for the purposes of protecting the NZ $ value of capital expenditure and for the issuance of A$ bonds which have been hedged with cross currency swaps. Of the interest rate swaps, $232,537,000 relates to cross currency swaps.

At balance date the group has no significant exposure to foreign currency risk.



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2003, No 54


Gazette.govt.nz PDF NZ Gazette 2003, No 54





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🏭 UnitedNetworks Limited Gas Information Disclosure (continued from previous page)

🏭 Trade, Customs & Industry
14 May 2003
Financial Statements, Intangibles, Amortisation, Borrowings, Bank Loans, Commercial Paper, Medium Term Notes, Interest Rates, Interest Rate Swaps, Foreign Exchange Risk