New Zealand Gazette – 2006 – No. 142

Page 4116

✨ Financial Statements

TOP ENERGY LIMITED-LINE BUSINESS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2006

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 2006, Top Energy Ltd paid $5.5m (31 March 2005: $5.5m) 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 2006, a balance of $1,644 (31 March 2005: $93,277) owing by the Trust to the Company Trust has been included in the Accounts Payable in the Statement of Financial Position. All transactions with the Trust are 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	2006	2005
	(Income)/cost	(Income)/cost
Transfer Payment Cost to Line:
Asset maintenance services	a	3,702,582
Avoided transmission charges	b	659,159
Property rental	c	77,872
Payment for meter data		Nil
Consumer based load control		Nil
Disconnection/reconnection services		Nil
Asset construction	d	Nil
Sub transmission assets		Nil
Zone substations		196,902
Distribution lines & cable		2,333,096
Medium voltage switchgear		Nil
Distribution transformers		2,452,825
Distribution substations		Nil
Low voltage lines & cables		1,286,716
Other system fixed assets		Nil

VUW Te Waharoa — NZ Gazette 2006, No 142

Gazette.govt.nz — NZ Gazette 2006, No 142

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✨ LLM interpretation of page content

🏭 Top Energy Limited Notes to the Financial Statements (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Statements, Related Party Transactions, Dividends, Transfer Payments, Asset Maintenance, Transmission Charges, Property Rental, Meter Data, Load Control, Disconnection Services, Asset Construction, Sub Transmission, Zone Substations, Distribution Lines, Switchgear, Transformers, Substations, Low Voltage Lines, System Fixed Assets

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