Financial Statements




TRANSPOWER NEW ZEALAND LIMITED LINES BUSINESS

NOTES TO THE FINANCIAL STATEMENTS continued

FOR THE YEAR ENDED 30 JUNE 2007

20. FINANCIAL INSTRUMENTS continued

Carrying value/fair value Carrying Value 2007 $000 Fair Value 2007 $000 Carrying Value 2006 $000 Fair Value 2006 $000
LINES BUSINESS
On Balance Sheet
Other financial assets 526,362 526,362 - 532,551
Long term assets - - (1,553,005) (1,529,800)
Debt (1,607,982) (1,479,982) - -
Off Balance Sheet
Cross currency interest rate swaps (947) (127,118) 1,618 (34,261)
Foreign exchange forward contracts - (3,606) - 946
Interest rate swaps (459) 102,022 859 10,769

(f) Interest rate repricing analysis

The following table covers Transpower’s total debt portfolio, including the effect of off balance sheet financial instruments, when interest rates will be repriced and the current weighted average interest rate of each maturity. Transpower will transact further interest rate hedging in advance of the repricing date to fix interest rates on the Company debt portfolio within the policy parameters adopted by the Board.

Trade receivables/creditors, other receivables and other liabilities have not been included in the table below as they are not interest rate sensitive.

Forward rate agreements are also excluded from the repricing analysis, as these contracts mature within one year. For the purpose of repricing, debt denominated in foreign currencies is stated after applying cross currency interest rate swaps.

LINES BUSINESS 2007

Effective interest rate Within one year $000 One to two years $000 Two to five years $000 Greater than five years $000 Total $000
Assets
Cash 6.90% 1,919 - - - 1,919
Short term assets 6.32% 526,297 - - - 526,297
528,216 - - - 528,216

| Liabilities | | | | | | |
| Debt | 7.29% | (758,595) | (167,063) | (350,691) | (331,632) | (1,607,982) |
| | | (758,595) | (167,063) | (350,691) | (331,633) | (1,607,982) |
| Off Balance Sheet | | | | | | |
| Interest rate swaps | 2,223,500 | - | 158,000 | (37,000) | (2,344,500) | - |
| Interest rate options | - | - | - | (37,000) | (2,344,500) | - |

| Repricing Profile | | 1,963,121 | (9,083) | (387,691) | (2,676,133) | (1,079,766) |

The effective interest rate on debt as amended by interest rate swaps is 6.53%.

LINES BUSINESS 2006

Effective interest rate Within one year $000 One to two years $000 Two to five years $000 Greater than five years $000 Total $000
Assets
Cash 6.15% 2,088 - - - 2,088
Long term investments 6.32% 2,088 532,700 - - 534,788
4,176 532,700 - - 536,876

| Liabilities | | | | | | |
| Debt | 6.95% | (130,389) | (732,700) | (265,536) | (424,370) | (1,553,005) |
| | | (130,389) | (732,700) | (265,536) | (424,370) | (1,553,005) |
| Off Balance Sheet | | | | | | |
| Interest rate swaps | 1,666,500 | - | 133,000 | (13,000) | (1,786,500) | - |
| Interest rate options | 1,666,500 | - | - | (13,000) | (1,786,500) | - |

| Repricing Profile | | 1,539,187 | (67,000) | (278,536) | (2,210,870) | (1,018,217) |

The interest rate on debt as amended by interest rate swaps is 6.64%.



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2007, No 134


Gazette.govt.nz PDF NZ Gazette 2007, No 134





✨ LLM interpretation of page content

🏭 Transpower New Zealand Limited Lines Business Notes to the Financial Statements (continued from previous page)

🏭 Trade, Customs & Industry
Financial Instruments, Carrying Value, Fair Value, Interest Rate Swaps, Cross Currency Interest Rate Swaps, Foreign Exchange Forward Contracts, Debt Portfolio, Repricing Analysis, Effective Interest Rate