Financial Statements




25 FEBRUARY 2008

NEW ZEALAND GAZETTE, No. 35

819

Intangible Assets

a) Goodwill

2007 $ 2006 $
0 0

b) Other intangible assets not listed in (a)

2007 $ 2006 $
0 0

c) Total Intangible Assets

2007 $ 2006 $
0 0

FIXED ASSETS DEPRECIATION

Distribution System

2007 $ 2006 $
132,815,999 123,452,205
Accumulated Depreciation 11,284,157 7,519,572
121,531,842 115,932,633

Land & Buildings

2007 $ 2006 $
3,051,380 2,775,612
Accumulated Depreciation 734,075 660,732
2,317,305 2,114,880

Motor Vehicles

2007 $ 2006 $
866,123 793,824
Accumulated Depreciation 639,588 579,805
226,535 214,019

Plant, Furniture & Equipment

2007 $ 2006 $
4,829,844 4,420,112
Accumulated Depreciation 4,009,273 3,669,031
820,571 751,081

Work in Progress

2007 $ 2006 $
3,086,387 1,879,400

Total Non Current Assets

2007 $ 2006 $
127,982,640 120,892,013

Distribution assets were revalued by PricewaterhouseCoopers as at 31 March 2004

The directors believe that rating valuation is a fair representation of the company’s land and buildings excluding the administration buildings. The rating valuation of land and buildings as at 1 July 2006 excluding administration land and buildings is $820,822. A commercial valuation has been obtained from Cunneen McLeod Valuation Ltd registered public valuers for the administration land and buildings giving a current market value at 12 April 2007 of $4.9M.

10 FINANCIAL INSTRUMENTS

Electricity Ashburton Limited estimates that in respect of the reported Financial Instruments being cash, bank deposits, account receivables and investments reported in the financial statement:

a) Fair value is equivalent to carrying an amount as stated in the statement of financial position.

b) Concentration of credit risk is minimised in respect of:

i) Receivables, the company has exposure of credit risk by having six line customers. Credit risk with each of these customers is managed by a use of system agreement. The company performs credit evaluations where considered necessary

ii) Bank deposits, by a specific policy of spreading investments between registered trading banks, Canterbury Building Society and the Loan and Building Society.

iii) Cash, by being held in minimal quantities.

The Company has a $10 million multi option credit line facility and a $500,000 overdraft facility with Westpac. During the year being reported an additional $12M multi option facility has been established with BNZ. All loan facilities with BNZ and Westpac are secured by a negative pledge over assets. During the year the company uplifted loans to the value of $4.5M million from BNZ and Westpac. Interest rates for existing loans are between 6.79% and 6.18% and expire on 25 July 2011. At balance date the company had a forward exchange transaction with Westpac for $US75,000 at $0.6094 with an expiry date of 27.06.07 to cover imported consignment stock.



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2008, No 35


Gazette.govt.nz PDF NZ Gazette 2008, No 35





✨ LLM interpretation of page content

🏭 Electricity Ashburton Ltd Financial Statements Notes (continued from previous page)

🏭 Trade, Customs & Industry
31 March 2007
Financial Statements, Intangible Assets, Fixed Assets, Depreciation, Financial Instruments, Credit Risk, Loans