Appendix 1: Entities that we audit

Energy sector: Results of the 2014/15 audits.

The tables below lists the public entities in the energy sector for which we issued audit opinions during 2015.

The tables summarise entities by their type, and groups them by parent and controlled entity.

Electricity distribution businesses
Parent entitySubsidiary or related entity
Alpine Energy Limited Infratec Limited*
Infratec Renewables (Rarotonga) Limited
On Metering Limited**
SmartCo Limited***
Aurora Energy Limited
Buller Electricity Limited Electro Services Limited
Pulse Energy Limited
Centralines Limited
Counties Power Limited Awhitu Land Holdings Limited
Counties Power Lines Limited
New Zealand Relay Limited
Eastland Network Limited
Electra Limited Defrost Limited
Electra Energy Limited
Electra Finance Limited
Electra Generation Limited
Electra Monitoring Limited
Electra Trust
Horowhenua Wind Energy Limited
Sky Communications Limited
Electricity Invercargill Limited Pylon Limited
Marlborough Lines Limited Southern Lines Limited
Valhalla Properties Limited
Verne 35 Limited
Nelson Electricity Limited****
Northpower Limited
Network Tasman Limited Network Tasman Trust
Tasman Energy Limited
Tasman Fibre Network Limited
Tasman Generation Limited
Tasman Investments Limited
Network Waitaki Limited
Orion New Zealand Limited Connetics Limited
Orion NZ Ventures Limited
Scanpower Limited ScanPower Limited Customer Trust
The Lines Company Limited Clearwater Hydro Limited
Financial Corporation Limited
John Deere Electrical Limited*****
Matawai Hydro Limited
Speedys Road Hydro Limited
Top Energy Limited Grazing North Limited
Ngawha Generation Limited
Phone Plus 2000 Limited
Unison Networks Limited ETEL Limited
Unison Contracting Services Limited
Unison Energy Limited
Unison Fibre Limited
Unison Insurance Limited
Waipa Networks Limited
Westpower Limited Amethyst Hydro Limited
ElectroNet Services Limited
ElectroNet Transmission Limited
Mitton Electronet Limited
West Coast Electric Power Trust

* Infratec Renewables Limited's name changed to Infratec Limited on 14 January 2016.

** On Metering Limited is 50% owned by Alpine Energy Limited and Network Tasman Limited.

*** SmartCo Limited is owned by a number of entities including these public entities: Alpine Energy Limited, Counties Power Limited, Electricity Invercargill Limited, On Metering Limited, Network Tasman Limited and Network Waitaki Limited. Network Waitaki Limited ceased being a shareholder on 22 June 2015.

**** Although being an electricity distribution business, Nelson Electricity Limited is 50% owned by Marlborough Lines Limited and Network Tasman Limited.

***** On 29 February 2016, John Deere Electricity Limited was amalgamated into The Lines Company Limited.

Gas distribution businesses
Parent entitySubsidiary or related entity
GasNet Limited Wanganui Gas Limited
Wanganui Gas No 1 Limited
Wanganui Gas No 2 Limited
Wanganui Gas No 3 Limited


Mixed-ownership model entities
Parent entitySubsidiary or related entity
Genesis Energy Limited GP No.2 Limited
GP No.5 Limited
Kupe Holdings Limited
Meridian Energy Limited Damwatch Engineering Limited
Damwatch Projects Limited
Hunter Downs Development Company Limited
Meridian Energy Captive Insurance Limited
Meridian Energy International Limited
Meridian Limited
Meridian LTI Trustee Limited
Powershop New Zealand Limited
Three River Holdings No. 1 Limited
Three River Holdings No. 2 Limited
Mighty River Power Limited BOSCO Connect Limited
ECNZ International Limited
Glo-Bug Limited
Kawerau Geothermal Limited
Mercury Energy Limited
Metrix Limited
Mighty Geothermal Power International Limited
Mighty Geothermal Power Limited
Mighty River Power ESPP Limited
Mighty River Power Geothermal Limited
Mighty River Power LTI Limited
Nga Awa Purua Joint Venture (Unincorporated)
Ngatamariki Geothermal Limited
Ngatamariki MRP Limited
Rotokawa Generation Limited
Rotokawa Geothermal Limited
Rotokawa Joint Venture Limited
Rotokawa Joint Venture (Unincorporated)
Rotokawa MRP Limited
Special General Partner Limited


State-owned enterprises
Parent entitySubsidiary or related entity
Solid Energy New Zealand Limited Solid Energy and its subsidiaries are all subject to a Deed of Company Arrangement.
Biodiesel New Zealand Limited
Coal Bed Methane Limited
Coal New Zealand International Limited
Coal New Zealand Limited
Coalcorp Services Limited
Pike River (2012) Limited
Solid Energy Briquettes Limited
Solid Energy Land Holdings Limited
Spring Creek Mining Company
Stockton Alliance Limited
Terrace Coal Mine Limited
Transpower New Zealand Limited Halfway Bush Finance Limited
TB and T Limited


Crown agents and independent Crown entities
Parent entitySubsidiary or related entity
Electricity Authority
Energy Efficiency and Conservation Authority