WP Annual Report SEP25

Notes to the financial statements (continued) Section 4: Debt and equity (continued) 17. Financial risk management (continued)

reporting dates presented, based on contractual undiscounted cash flows, including estimated interest payments and cash flows associated with derivatives that are designated and qualify as cash flow hedges. Borrowing facilities are in Australian dollars. Funds may be drawn down subject to the borrowings facility and master lending agreement with the WATC at varying maturities. As at 30 June 2025, the average maturity was 4.6 years (30 June 2024: 4.5 years).

D. Liquidity risk (continued) iii. Maturities of financial liabilities

Table 42 below presents the maturity profile of Western Power’s financial liabilities as at the

Table 42: Maturities of financial liabilities

Total contractual cash flows (undiscounted) $M

Between one and five years $M

Later than five years $M

Within one year $M

Carrying amount $M

Note

At 30 June 2025 Interest rate swaps Net settled Forward exchange contracts

20 20

15 - -

14 (46) 46

- - - -

13 (17) 17

1 (29) 29

(Inflow) Outflow

Total derivative financial liabilities

1

13

15

23

Trade and other payables Borrowings Domestic working capital facility Domestic currency loans Forward domestic borrowing commitments 1

213 8,030 120 7,910 -

213 10,417 120 9,663 634

- 4,450 - 4,065 385

- 4,511 - 4,278 233

13 18

213 1,456 120 1,320 16

20

Lease liabilities

19

9

14

17

40

40

Total non-derivatives financial liabilities

1,678 4,525 4,467

10,670 8,283

At 30 June 2024 Interest rate swaps Net settled Forward exchange contracts

20 20

(29) - - - (29)

(34) (43) 43 - (34) 164 9,611 107 9,143 361

- - - - -

(19) (16) 16 - (19)

(15) (27) 27 - (15)

(Inflow) Outflow Forward domestic borrowing commitments 1

20

Total derivative financial liabilities

Trade and other payables Borrowings Domestic working capital facility Domestic currency loans Forward domestic borrowing commitments 1

164 7,672 107 7,565 -

- 3,950 - 3,650 300

- 4,306 - 4,255 51

13 18

164 1,355 107 1,238 10

20

Lease liabilities

19

9

14

3

26

26

Total non-derivatives financial liabilities

1,528 4,320 3,953

9,801

7,862

1 There are no contractual cash flows for forward domestic borrowing commitments in the period between entering into the forward domestic borrowing agreement and draw down of the loan principal. The contractual cash flows after draw down of the agreed loan principal are presented in the ‘Borrowings’ section of this table.

Western Power Annual Report 2025

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