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Earnings increased because TransGrid received additional regulated revenue of approximately $30.0 million in 2008-09.. This resulted from a correction to one of the parameters used in th

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TransGrid _

58 _ Auditor-General’s Report to Parliament 2009 Volume Three

Financial Performance

2009 2009 2008 2007

Earnings before interest and tax ($m) 318.1 320.5 290.5 240.8

Return on equity (%) (a) 7.8 8.0 7.7 5.8

Return on assets (%) (b) 7.1 6.8 7.1 6.3

Interest cover (times) 2.3 2.4 2.4 2.3 Dividends to government ($m) 114.2 120.2 105.9 71.5

Capital expenditure 537.9 619.9 355.0 218.2

* Source: TransGrid 30 June 2009 Statement of Corporate Intent (SCI)

(a) net profit after tax divided by average equity

(b) earnings before interest and tax divided by average assets

Earnings increased because TransGrid received additional regulated revenue of approximately

$30.0 million in 2008-09 This resulted from a correction to one of the parameters used in the

Maximum Allowance Revenue calculation for the 2004-09 regulatory period

Contributions to Government for 2008-09 were $187 million, comprising a dividend of $120 million

($106 million in 2008) and taxation of $67.1 million ($58.1 million)

Capital expenditure increased significantly from 2008 and a number of major capital projects were

close to completion including the Western 500kV Development Project and Wollar-Wellington 330kV

Transmission Line projects

OTHER INFORMATION

Maximum Allowable Revenue

Every five years, the AER determines the maximum allowable revenue for TransGrid’s operations

for a five year regulatory period The revenue proposal seeks sufficient funds from the regulator to

allow TransGrid to continue to deliver network reliability

A key challenge in the current regulatory period is the significant reduction in the regulated return

on TransGrid’s asset base resulting from a fall in bond yields used by the AER to determine the rate

of return Consequently, TransGrid’s transmission charges will increase by 2.3 per cent, increasing

the average residential customer bill by $2.80 per annum from 1 July 2009

The approved regulated capital works program will increase to $2.4 billion for the 2009-14 regulatory period from $1.5 billion for the 2004-09 period

TransGrid’s performance targets, agreed with AER for the 2009-14 regulatory period, include:

transmission circuit availability of 99.26 per cent

transformer availability of 98.55 per cent

reactive plant availability of 99.12 per cent

frequency of lost supply events greater than 0.05 minutes is four

frequency of lost supply events greater than 0.40 minutes is one

average outage duration (minutes) is 824

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_ TransGrid

Auditor-General’s Report to Parliament 2009 Volume Three _ 59

FINANCIAL INFORMATION

Abridged Income Statement

$’000 $’000

PROFIT BEFORE BORROWING COSTS, DEPRECIATION AND TAX 475,377 434,430 Borrowing costs 105,072 101,882 Depreciation 152,884 141,996

Income tax equivalent expense 67,130 58,165

Dividend provided 120,233 105,910

Revenue included $603 million from the transmission of electricity ($527 million) Increases in revenue were limited to the revenue cap set by the regulator and performance incentive amounts The revenue cap is adjusted each year by indexing for inflation

Revenue also included $18.5 million ($29.2 million) from non-cash capital contributions which predominately relates to the transfer of the transmission assets forming part of the Capital Wind Farm Substation project

Abridged Balance Sheet

$’000 $’000

Current assets 163,904 127,519 Non-current assets 5,006,997 4,093,095

Current liabilities 890,225 557,116 Non-current liabilities 2,293,139 1,913,280

Non-current assets increased by $914 million largely due an upward revaluation of Network Assets and the completion of major capital projects in 2008-09

Total liabilities increased due to additional borrowings of $457 million to fund capital projects

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TransGrid _

60 _ Auditor-General’s Report to Parliament 2009 Volume Three

CORPORATION ACTIVITIES

See the ‘Electricity Industry Overview’ appearing earlier in this report for general industry comment

TransGrid principally establishes, maintains and operates facilities to transmit electricity and other forms of energy

TransGrid is a statutory State owned corporation constituted by the Energy Services Corporations

Act 1995 It was corporatised under the State Owned Corporatisation Act 1989 in December 1998

For more information on TransGrid, refer to www.transgrid.com.au

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61

Minister for Planning

Refer to Appendix 1 for:

Festival Development Corporation

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63

Minister for Primary Industries

Refer to Appendix 1 for:

State Council of Rural Lands Protection Boards Trustees of the Farrer Memorial Research Scholarship Fund

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65

Minister for Sport and Recreation

Refer to Appendix 1 for:

Newcastle International Sports Centre Trust

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