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MCK 2018 Annual Report

Annual Report21 March 2019MCKConsumer Discretionary

ANNUAL REPORT 2018
MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LTD

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | 1
CALENDAR

Annual Report Issued 22 March 2019

Dividend Paid 17 May 2019

Annual Meeting Late May 2019

Half Year End 30 June 2019

Interim Results August 2019

Financial Year End 31 December 2019

CONTENTS

02 Chairman’s Review

04 Managing Director’s Review

08 Directors’ Profiles

09 Hotel Ownership

10 - 14 Corporate Governance

FIN 01 - 30 Financial Statements

FIN 31 - 34 Regulatory Disclosures and

Statutory Information

BK Chiu

Managing Director

Colin Sim

Chairman

REVENUEPROFIT AFTER TAX & NCI

DIVIDENDTOTAL ASSETS

GROUP EQUITYNET ASSET BACKING / SHARE

2018

$218.8m

2018

$49.4m

2018

7.5cps

2018

$640.3m

2018

404.4cps

2014

$130.1m

2014

$30.2m

2014

2.4cps

2014

$585.4m

2014

$371.4m

2014

234.6cps

2016

$172.0m

2016

$40.4m

2016

5.0cps

2016

$713.9m

2016

$489.1m

2016

308.9cps

2015

$136.5m

2015

$21.7m

2015

2.8cps

2015

$590.0m

2015

$389.3m

2015

245.9cps

2017

$187.3m

2017

$43.1m

2017

6.0cps

2017

$828.2m

2017

$588.9m

2017

372.0cps

2018

$898.2m

2 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
Financial Performance & Financial

Position

Millennium & Copthorne Hotels New

Zealand Limited (NZX:MCK) is pleased

to report a profit attributable to owners of

the parent of $49.4 million (2017: $43.1

million) for the year ended 31 December

2018.


MCK’s revenue for the year increased

to $218.8 million (2017: $187.3 million)

and profit before tax and non-controlling

interests totaled $85.1 million (2017:

$74.9 million) reflecting positive

hotel performance. Together with the

contribution from majority-owned

residential property developer CDL

Investments New Zealand Limited,

earnings per share increased to 31.21 cents

per share (2017: 27.25 cents per share).


Shareholders’ funds excluding non-

controlling interests as at 31 December

2018 totaled $640.3 million (2017:

$588.9 million). MCK’s total assets at 31

December 2018 was $898.2 million (2017:

$828.2 million) with net asset backing

(with land and building revaluations and

before distributions) as at 31 December

2018 also increasing to 404.41 cents per

share (2017: 371.96 cents per share).

New Zealand Hotel Operations

It was pleasing to see further

improvements in hotel revenue growth in

2018 which reflected both tourism growth

and MCK’s competitiveness. Our Gross

Operating Profit increased by 21.7% with

a 1.9 % point increase in total occupancy

throughout the New Zealand Hotels. Both

increases reflect positive contributions

from M Social Auckland and Millennium

Hotel New Plymouth Waterfront and

the overall results were underpinned

by the steady performances from

MCK’s Queenstown and Rotorua hotels

throughout the year.

Tourism is tied to international events,

both positive and negative but even more

so in New Zealand given its location. New

Zealand is particularly sensitive to negative

wealth effects from the economies of

our visitor countries. However domestic

conditions have had more significant

impacts on the accommodation sector in

2018 and will continue into 2019.


The tight supply of skills continues and

changes to the immigration policies on

work visas have not helped. These have

immediate flow through effects on the

quality of service and costs of doing

business going beyond wage or salary

rates.

Another domestic dampener affecting our

cost of doing business is the Auckland

Council’s Accommodation Provider

Targeted Rate (APTR) continues to impact

the performance and profitability of MCK’s

Auckland hotels. The cost of the council

rates, including APTR, to MCK in 2018 was

63% more in 2018 than the previous year.


To-date council rates have increased

by 109% from 2016 before the APTR

was imposed. This targeted rate, used

to fund ATEED activities, cannot be

passed through to guests as Council

had anticipated erroneously. The direct

effect of the APTR is the erosion of our

operational productivity gains we have

made.



The judicial review action initiated by

various Auckland hotel owner / operators

to which MCK is a party is now well

advanced and will be heard in the High

Court later in 2019.

2019 will see new challenges for tourism

and accommodation providers across

New Zealand. Increased inventory in key

markets such as Auckland will drive new

competitive pressures from new entrants

and existing operators. These international

and domestic shifts necessitates on an

urgent change in managing costs and

revenue in 2019 and into 2020.

CDL Investments New Zealand Limited

(“CDLI”)

CDLI continued to perform strongly

announcing another record operating profit

after tax for the year ended 31 December

2018 of $33.6 million (2017: $32.2 million).


Although it has seen signs of markets

starting to slow down in some areas,

CDLI is well positioned for the medium

term having acquired additional land for

development during 2018 and has a good

pipeline of sections for sale across New

Zealand.



CDLI maintained its ordinary dividend at

3.5 cents per share which MCK will take in

cash when paid in May this year.

Australia Update

During 2018, two apartments at the Zenith

Residences were sold and further units are

being advertised for sale progressively as

their leases come to an end. The rooftop

penthouse area is also available for sale.

Of the remaining leased apartments,

occupancy continued to be positive at

98%. The Board is targeting further sales

in 2019.

Dividend Announcement

In view of the improved result in 2018,

MCK’s Board has resolved to declare

and pay all shareholders a fully imputed

dividend of 7.5 cents per share (2017:

6.0 cents per share). The increased

dividend reflects a sound trading result

over the past 12 months, feedback from

shareholders and the Board’s progressive

dividend policy.


The dividend, payable to all shareholders,

will be paid on 17 May 2019. The record

date will be 10 May 2019.

Outlook

Although there are significant challenges

ahead, the Board is confident that MCK

will do well in 2019. We remain positive

about the year ahead and expect growth in

2019 although slower.

On behalf of the Board, I would like to

thank all of MCK’s management and staff

for their work in 2018.

Colin Sim

Chairman

CHAIRMAN’S REVIEW

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | 3
The Millennium Hotel New Plymouth, Waterfront is located in the heart of the CBD

with panoramic views of the Tasman Sea. Overlooking the Len Lye Wind Wand and

the Coastal Foreshore Walkway, this property is within walking distance of many

of the city’s attractions including the Pukeariki Museum & Information centre, the

Len Lye Centre and Govett Brewster Art Gallery, main street shopping, bars, cafes

and the world famous Pukekura Park featuring the Bowl of Brooklands and Festival

of the Lights.

NEW PLYMOUTH

WATERFRONT

A NEW ADDITION TO THE FAMILY

4 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
MANAGING DIRECTOR’S REVIEW

Ever wonder how visitors spend their money

when they come to New Zealand? The

average number of days a tourist stays in NZ

is around two weeks and 70% will fly into

Auckland before heading to other popular

destinations like Rotorua and Queenstown.

Let’s follow a family of three, mum, dad

and their young daughter on their first visit

to New Zealand. They land in Auckland,

clear immigration, buy some duty free, a

Vodafone sim card, get their rental vehicle

and off they go. First stop will probably be

to Countdown to buy snacks and bottled

water. They marvel at the blue skies and

note that they have only seen one bus. They

will then check into their hotel, freshen up,

take a walk around the Viaduct, and will be

surprised and amused that there are real fish

swimming in the harbour. After that, they’ll

plan for the next day and they choose to

take the Fullers ferry to Waiheke Island.

They will be walking on Queen Street as

they stop in at various places for some quick

shopping. In fact, they will do most of their

shopping closer to their departure - some

(Manuka) honey for gran, some Whittaker’s

chocolates to take back for other family and

friends. The top item on their shopping list

is a double sheepskin for their sitting room.


If the price is right, maybe an alpaca rug.

Like many visitors they would have had a

McDonalds hamburger and chips for lunch

and Pacific Rose apples they bought from

New World. Dinner is a sit-down affair most

likely at a restaurant made popular on social

media and located in the Viaduct.

Their next destination will be Rotorua and

making good on their promise to their

daughter, they will visit Hobbiton and not

the Waitomo Caves. They will fill up at

a petrol station in Matamata. You’d be

surprised at the amount of snacks and

drinks tourists buy from petrol stations.

Their mince & cheese pies and coffee from

that lunch place on the main street are really

good. The daughter has a Tip Top Trumpet,

Mum and Dad, something fancier from

Kapiti. They will top up their sim cards – the

mobile charges are higher here than in most

of the rest of the world and data is more

expensive.

As they drove towards Rotorua, past the

green, undulating farms and the forests they

can’t help noticing the weird smell of the

wind coming into their rental car. That’s

sulphur, explained Dad, as Rotorua is famous

for its geothermal highlights like geysers

and boiling mud as well as natural spas and

mineral pools with different temperatures.

Mum will like the Polynesian Spa.


Much to see and experience in Rotorua.

The sheep show at the Agrodome is a must,

the daughter loves collies and she wants to

be a vet and they also visit the new treetops

excursion, the luge and have dinner at the

top of the gondola ride.

That evening after dinner they will have

mapped out their next must-do lists for the

South Island over the next 5 days. They

will fly to Christchurch on Air New Zealand

and then hire a Toyota Highlander. Driving

south through the Canterbury Plains and

on to Central Otago, the daughter notes the

spectacular views which were right out of

the Lord of the Rings movies. They debate

the must-dos in Queenstown but there

are too many choices - the vineyards, jet

boating, the list goes on.

They will only watch bungy jumping, partly

because it’s scary but also because the

cost of one jump is as much as one night’s

accommodation. Besides, a day trip to the

Milford Sound is spectacular and unique.

And lucky they booked direct with their

hotel in Queenstown as one of the perks

they received was a room with a vista view

of the lake. What a way to end the day, with

a glass of New Zealand wine for Mum and

Dad and some L&P for the daughter as they

relax by enjoying the tranquillity of such

magnificent natural surroundings.

At the end of a fantastic holiday, the

daughter says, “I would like to come back

to New Zealand and study here. Massey

University has a vet course and grandad said

he will help pay for the first two years, you

and dad for the other three. Just say yes!”

So why this parable? Because it

demonstrates the many economic linkages

that tourism brings to New Zealand.

Education and international students are

literally a billion-dollar source of revenue

to the country. Tourism benefits a wide

spectrum of the country – from airlines,

airports, rental vehicle companies, taxis,

transport support services through to

accommodation, bed and breakfasts, holiday

parks, retail shops, food outlets, lunch

places to restaurants, visitor attractions,

supermarkets, telecommunications and

so on. Our rural communities and farmers

benefit as well when tourists come here

and enjoy New Zealand’s rich agricultural

produce.

The statistics I refer to are not a surprise

to anyone who knows the tourism industry

and can be found in the Tourism Satellite

Account which is maintained by the

Ministry of Business, Employment and

Innovation (MBIE). The Monthly Regional

Tourism Estimates from the MBIE are

revealing as well - 42% of total visitor spend

went on retail followed by 18% going to food

and beverage serving services. Passenger

transport (excluding air) accounted for

17% with accommodation only 10% of

total visitor spend. Accommodation is a

smaller part of the cost of a holiday or visit.

Visitors do not come to New Zealand just

to sleep in hotels and motels, they come to

see the country and take in the sights and

experiences. It is therefore incongruous as

to why policy makers would therefore single

out accommodation providers when it is

clear that other sectors see two or even over

three times more visitor spend.

I have made comment previously on the

Auckland Accommodation Providers

Targeted rate (APTR) previously and stated

that it singles out accommodation providers.

MCK maintains that bed taxes and other

similar levies are not the solution – they

are unfair, disproportionate and inefficient.

A lack of consultation and research,

poorly informed analysis and a lack of

accountability, waste and duplication results

in significant and inequitable financial

burdens to a limited sector of the economy.

Rayma Jenkins, President of the Bed &

Breakfast Association of New Zealand has

also said recently that “A bed tax is being

suggested as the solution.....and again

the burden is put on the accommodation

industry when the wider community

benefits. (Tourism) is an industry that brings

spenders to the country, regions, cities,

towns, villages and rural areas. And all New

Zealanders benefit in some form or another

from this industry.” I agree with these

comments.

Visitors spent a total of $39.1 billion in New

Zealand in the year ended March 2018

according to the official statistics of MBIE.

The Government takes in $1.7 billion in GST

but has undertaken limited reinvestment

into this sector. This in turn causes local

governments to impose targeted rates

in Auckland and calling for a bed tax in

Queenstown. Will others follow? Surely

the correct approach must be to do what is

right, look at the facts, have the conviction

and the courage to do the right thing.

B K Chiu

Managing Director

4 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | 5
(Clockwise from left) Nikki from Copthorne Hotel Palmerston North whips up an Old Fashioned at the bar; Copthorne Hotel and Resort;

Queenstown Lakefront with the Remarkables mountain range in the background; One80 Restaurant at Copthorne Hotel Wellington Oriental

Bay’s iconic Beef Wellington; Social dining in the heart of the waterfront at Beast & Butterflies Restaurant at M Social Auckland.

6 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
PARTNERSHIPS FOR

THE FUTURE

M SOCIAL AUCKLAND HOSTS

NEW ZEALAND FASHION WEEK

Millennium Hotels and Resorts New Zealand has been a proud

sponsor of New Zealand Fashion Week for many years and was

an elite sponsor in 2018. M Social Auckland was selected as

the social and accommodation hub for designers, buyers, and

guests coming into town for the fashion festival. To celebrate,

Beast & Butterflies at M Social Auckland created Tirabuzon,

a special cocktail for the fashion-forward consisting of

passionfruit, apple, tequila and lime. A truly fashionable, sweet

and tangy concoction and a refreshing treat for before and after

a show.

The hotel also partnered with Kiwi Tuk Tuk, the only 100%

electric tuk tuk operators in Auckland, to provide guests with a

sustainable way to get around the city. Tuk tuks with M Social

and Beast & Butterflies branding were used to transport guests

in style between the hotel and the Viaduct Event Centre where

the shows were held.

M Social Auckland also ran social media contests with prizes

including tickets to shows for local designers.

Grand Millennium Auckland was also a part of the action playing

host to the model auditions that took place a week earlier. The

Hotel’s Atrium Bar was transformed into a catwalk for model

auditions and approximately 200 models attended the castings

showcasing over 90 designers.

PARTNERSHIP WITH KAPITI CHEESE

In collaboration with Fonterra, Millennium Hotels and Resorts

New Zealand created a National Cheese Festival ‘Festival du

Fromage’ to feature the delectable cheeses part of the Kapiti

Fine Foods range. Fourteen hotels in the group took part by

creating their own cheesy creation to offer to guests in July and

August 2018.

Fonterra supplied each hotel with an ‘inspiration kit’ in order

for our chefs to come up with concepts for their dishes. A

successful joint social media marketing campaign was run to

advertise the festival with both Kapiti and Millennium giving

away a two-night stay and cheese hamper to a lucky winner.

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | 7
(Clockwise from left) The Festival Du Fromage promotional image as part of the collaboration with Fonterra for the 2018

National Cheese Festival;

New Generation Runway Show, New Zealand Fashion Week, ANZ Viaduct Events Centre, August 2018;

Not For You Runway Show, New Zealand Fashion Week, ANZ Viaduct Events Centre, August 2018;

Attending IMEX AMERICA 2018 (with Tourism New Zealand, Las Vegas October 2018);

Alison Smith, Director of Sales Conference and Incentives (left) and Tania Barnes Conference and Incentives Business

Development Manager Australia (right) attending the Australian and New Zealand Professional Conference Association

Conference (PCOA) in Melbourne;

M Social Auckland hosted the New Zealand launch of the new Samsung Galaxy Note9, a VIP event with a live art challenge

‘draw off’ between local artists using the building façade as their canvasses.

SAMSUNG

8 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
DIRECTORS’ PROFILES

B K CHIU

Managing Director

Mr Chiu is also the Managing Director of Millennium & Copthorne

New Zealand Limited. Prior to joining the company, Mr. Chiu was

Regional Vice - President and Managing Director, Asia of Merisant

Company. He holds a Masters degree in agricultural economics

and marketing from Massey University, Palmerston North. Mr

Chiu was last re-elected to the Board at the 2017 annual meeting

of shareholders.

COLIN SIM

Chairman & Non-Executive Director

Mr Sim is the executive chairman of the East Quarter Group

of companies (East Quarter Hurstville, EQ Projects and EQ

Constructions) (EQ) in Australia. EQ is currently involved in the

development and construction of residential units across New

South Wales. Mr Sim is also an executive director of Waterbrook

Lifestyle Resorts (Waterbrook); an award-winning creator,

developer and operator of luxury resort lifestyles for retirees.

Mr Sim has strong analytical skills and extensive experience in

construction and property development/investment in Australia.

He studied Mechanical Engineering in London and has lived in

Sydney, Australia for the last 40 years. Mr Sim was appointed to

the board in 2017.

KIAN SENG TAN

Non-Executive Director

Mr Tan was appointed to the Board effective from 28 February 2017

as a non-executive director.

Mr Tan is the Interim Group CEO of Millennium & Copthorne Hotels

plc. Mr Tan’s management background includes over 30 years of

senior executive level experience managing SGX-listed businesses

and US multinational corporations. His diverse experience

incorporates operations, financial management, legal and investor

relations, purchasing, business development, human resources,

and information technology functions. He started his career as an

accountant in the U.K. and audit manager in Malaysia with the audit

firms currently known as Deloitte and PricewaterhouseCoopers

respectively. Mr Tan is an associate of the Institute of Chartered

Accountants in England and Wales. Mr Tan was elected to the

Board at the 2017 annual meeting of shareholders.

KEVIN HANGCHI

Non-Executive Director

Mr Hangchi is currently Senior Vice President, Hong Leong

Management Services Pte. Limited. He has global transactional

experience across many of the Hong Leong Group’s entities

including listings and public offerings, mergers and acquisitions

as well as capital markets issuances and banking facilities. Mr

Hangchi has been called to the English and Singaporean bars

and holds an honours degree in Accountancy and Law from

the University of Southampton. Mr Hangchi was elected to the

Board at the 2018 annual meeting of shareholders.

RICHARD BOBB

Independent Director, Chair of the Audit Committee

Mr Bobb is a Chartered Accountant and Chartered Tax Advisor

with over forty years’ experience. He is currently a member of the

Professional Conduct Appeals Tribunal of Chartered Accountants

Australia and New Zealand (formerly known as the Institute of

Chartered Accountants in Australia) and was a member of New

South Wales Joint State Taxes Committee of Chartered Accountants

ANZ and CPA Australia. He was also a member and past Chairman

of the Joint Legislation Review Committee and a member and past

Chairman the Legislation Review Board of Chartered Accountants

ANZ and CPA Australia. He is admitted as a Barrister in New South

Wales and holds a Bachelor Commerce degree from the University

of NSW, a Diploma in Law from the Barristers Admission Board

(NSW) and a Master of Laws from the University of Sydney. He also

holds a Graduate Diploma in Applied Finance and Investment from

the Securities Institute of Australia (now known as the Financial

Services Institute of Australasia (“FINSIA”)) and is a Fellow of FINSIA.

Mr Bobb was last re-elected to the Board at the 2018 annual

meeting of shareholders.

GRAHAM MCKENZIE

Independent Director, Member of the Audit Committee

Mr McKenzie is a Barrister and Solicitor with over thirty years

experience in corporate and commercial law and is a former

Partner and Consultant to Bell Gully, a leading New Zealand

law firm. He is currently a member of the New Zealand Law

Society Disciplinary Tribunal. Mr McKenzie is a member of

the New Zealand Law Society and the Queensland Law Society,

Australia and holds a Bachelor of Laws degree from Victoria

University, Wellington and a Master of Laws degree from

Warwick University, England. Mr McKenzie was a Director of

CDL Investments New Zealand Limited from 2005 to 2006.

Mr McKenzie was last re-elected to the Board at the 2017 annual

meeting of shareholders.

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | 9
QUANTUM LIMITED

MILLENNIUM &

COPTHORNE HOTELS

NEW ZEALAND LIMITED

OWNED

Millennium Hotel Queenstown

Copthorne Hotel Auckland City

Copthorne Hotel Rotorua

Copthorne Hotel Palmerston North

Copthorne Hotel Wellington Oriental Bay

Copthorne Hotel & Apartments

Queenstown Lakeview

Kingsgate Hotel Dunedin

FRANCHISED

Millennium Hotel & Resort

Manuels Taupo

Copthorne Hotel & Resort Hokianga

Copthorne Hotel Grand Central New

Plymouth

Copthorne Hotel & Resort Solway

Park Wairarapa

Kingsgate Hotel The Avenue

Wanganui

OWNED

Millennium Hotel New Plymouth

Waterfront

Millennium Hotel Rotorua

M Social Auckland

Copthorne Hotel & Resort Bay of Islands

(49%)

Copthorne Hotel & Resort Queenstown

Lakefront

Kingsgate Hotel Greymouth

Kingsgate Hotel Te Anau

HOTEL OWNERSHIP

Hole In The Rock, Bay Of Islands

MANAGED/FRANCHISED

Grand Millennium Auckland

Kingsgate Hotel Autolodge Paihia

HOSPITALITY

SERVICES LIMITED

10 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
Millennium & Copthorne Hotels

New Zealand Limited is committed

to maintaining strong corporate

governance in line with best practice

at all times. With that in mind, the

company undertook a review of its

corporate governance framework and

objectives in 2018 and has adopted

the following which, in the Board’s

opinion, complies materially with the

NZX Corporate Governance Code

(“the NZX Code”) as well as the

Financial Markets Authority Corporate

Governance Principles and Guidelines

(the FMA Principles).


PRINCIPLE 1 – ETHICAL BEHAVIOUR


Directors should set high standards of

ethical behaviour, model this behaviour and

hold Management accountable for these

standards being followed throughout the

organisation.

All of MCK’s directors are bound by the

Board’s Code of Ethics which is as follows:

• Directors shall undertake their duties

with due care and diligence at all times

and will conduct themselves honestly

and with integrity. Directors shall not do

anything, or cause anything to be done,

which may or does bring MCK or the

Board into disrepute.

• All Directors must act in the best

interests of the company and exercise

unfettered and independent judgement.

All Directors must carry out their

duties with integrity and honesty and

participate in open and constructive

discussions.

• To the best of their ability, Directors will

use reasonable endeavours to ensure

that MCK’s records and documents

(including its financial reports) are

true and complete and comply with

the requisite reporting standards and

controls.

• So that the Board may determine a

Director’s independence and to ensure

that there are no conflicts of interest,

all Directors shall promptly disclose

all relevant business and / or personal

interests they may have to the Board

forthwith as well as any relationships

they may have with MCK.

• All Directors shall ensure that they do

not support any organisation other than

in a personal capacity without the prior

written approval of the Chairman.

• Directors shall not accept any gifts or

personal benefits from external parties

if it could be perceived that this could

compromise or influence any decision by

the Board or by MCK.

• All Directors shall maintain and protect

the confidentiality of all information

about MCK at all times except where

disclosure is permitted or required by

law.

• All Directors shall ensure that they do

not use company information and /

or property for personal gain or profit.

All Directors shall use and / or retain

company information and property only

for business purposes in their capacity

as Directors of MCK or to meet legal

obligations.

• All Directors shall comply with the laws

and regulations that apply to MCK.

• All Directors shall immediately report

any illegal or unethical behaviour

of which they become aware to the

Chairman of the Board and to the

Chairman of the Audit Committee.

All of MCK’s employees are expected to act

in the best interests of MCK and to enhance

the reputation of the company. MCK also

has a number of operational policies which

must be followed by employees and the

MCK Code of Conduct forms part of each

employee’s employment agreement.

MCK also believes in fair dealing with its

customers and suppliers, shareholders,

employees and other stakeholders and

external third parties.

MCK has recently revised its Share

Trading Policy which applies to Directors

and Officers. It also has a global

Whistleblowing Policy which extends

to all management and employees. The

Whistleblowing Policy facilitates the

disclosure and impartial investigation of any

serious wrongdoing.


This policy advises employees of their right

to disclose serious wrongdoing, and sets

out the Company’s internal procedures for

receiving and dealing with such disclosures.

The policy is consistent with, and facilitates,

the Protected Disclosures Act 2000 and is

supported by the Board.



CORPORATE GOVERNANCE

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | 11
CORPORATE GOVERNANCE

Large enterprise /

Multinational business or

leadership experience

Chiu, Hangchi, Sim, Tan

Accounting / Finance / Tax

experience

Bobb, Hangchi

Legal or Regulatory

knowledge and experience

Hangchi, McKenzie

Business strategy experienceChiu, Sim, Tan

Property development /

management experience

Chiu, Sim

The Board encourages all directors to

undertake their own continuous education

so that they can perform their duties as

directors and provide maximum benefit to

the Board and to shareholders.

In 2018, MCK also adopted its own

Diversity and Inclusion Policy which is a

separate stand-alone document.



PRINCIPLE 3 – BOARD COMMITTEES

The Board should use committees where this

will enhance its effectiveness in key areas

while still retaining board responsibility.

Committees help the Board in carrying out

its responsibilities and MCK currently has

one standing committee being its Audit

Committee which is comprised solely of

Independent Directors.


The current members of the Audit

Committee are Richard Bobb (Chair) and

Graham McKenzie. The Managing Director

and senior management attend only by

invitation.

loss of experience and expertise from the

Board. MCK’s Constitution specifies a

minimum number of three directors and a

maximum number of nine directors at any

one time. Two directors must ordinarily

be living in New Zealand. In line with the

NZX Main Board Listing Rules, MCK is

required to have at least two Independent

Directors. Currently, MCK has determined

that its Chair Colin Sim and Messrs. Bobb

and McKenzie are Independent Directors

as none of them have a Disqualifying

Relationship (as that term is defined in

the NZX Main Board Listing Rules) or

Substantial Product Holders. Messrs Chiu,

Hangchi and Tan are not considered by the

Board to be Independent Directors.

Board meetings are generally held quarterly

with additional meetings convened when

required. The table below details directors’

attendances during 2018.

DirectorMeetings attended in 2018

Colin Sim (Chair)2/3

Kian Seng Tan3/3

BK Chiu (Managing Director)3/3

Kevin Hangchi3/3

Richard Bobb3/3

Graham McKenzie3/3



In 2018, the Board devised its own Skills

Matrix to demonstrate the skills, experience

and diversity of its Board.

Skill / AttributeRelevant Director

Retail, marketing, brand and

sales experience

Chiu

Governance Experience

Chiu, Hangchi,


McKenzie, Sim

PRINCIPLE 2 – BOARD COMPOSITION

AND PERFORMANCE

To ensure an effective Board, there should be

a balance of independence, skills, knowledge,

experience and perspectives.

MCK’s Board has responsibility, control

and oversight of the business activities,

strategic direction and the governance

of MCK and its subsidiary companies. It

looks at how the company is operating,

how risk and compliance are managed,

approving financial and other reports

and capital expenditure and reporting to

MCK’s shareholders. The Board approves

MCK’s budgets and business plans as well

as significant projects and has statutory

obligations for other matters such as

the payments of dividends and the issue

of shares. The Board is accountable to

MCK’s shareholders for the company’s

performance.

Certain powers are delegated to Board

Committees and Subcommittees. The

role of the Committees is detailed under

Principle 3.

Day-to-day management is delegated to the

Managing Director and senior management.

The levels of authority are approved by way

of a Delegated Authorities Manual which

is reviewed by the Audit Committee and

ultimately approved by the Board.

Appointments to the Board are considered

by the Board and the Board takes into

account the skills required to allow it to

carry out its functions and governance role.

The Board does not impose a restriction on

the tenure of any Director as it considers

that such a restriction may lead to the

View from balcony at Millennium Hotel Waterfront New Plymouth

12 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
The table below reports attendance of the

Audit Committee members during 2018:

DirectorMeetings attended in 2018

Richard Bobb2/2

Graham McKenzie2/2

The Board also forms subcommittees as

and when required.

MCK does not currently have a

Remuneration or Nominations Committee.

The Board as a whole deals with the issues

that would normally be dealt with by these

committees and conducts periodic reviews

of its fees and the remuneration of the

Managing Director and senior management.

Vacancies and appointments to the Board

are considered by the Board as a whole.

For those reasons, MCK does not consider

it necessary to form and maintain either

Committee at this time.

MCK has in the past formed a Due

Diligence Committee (DDC) to oversee,

review and report on material or complex

transactions and will do so when required.

The DDC will comprise only of Independent

Directors, members of senior management

and external advisors directly involved in

the transaction.

The Board has not established a protocol

which sets out procedures to be followed in

the event of a takeover offer being received

by the Company. This is because the

Board considers that receipt of a takeover

offer to be a very unlikely event in light

of CDL Hotels Holdings New Zealand

Limited’s long-term majority shareholding

in the Company. MCK is also the owner

of property assets including “sensitive

land” (as defined under the Overseas

Investment Act 2015) which, if the subject

of an overseas takeover offer, would require

regulatory and / or government approvals

for their acquisition.

MCK’s Board believes that the Company

would have sufficient time to adopt

protocols and procedures necessary to

respond to any such offer when received

and to communicate those to shareholders.

MCK’s Board therefore believes that it

is reasonable and appropriate for the

Company not to follow Recommendation

3.6 of the new Code at this time but agrees

with the principles behind Recommendation

3.6.


PRINCIPLE 4 – REPORTING & DISCLOSURE

The Board should demand integrity in

financial and non-financial reporting and

in the timeliness and balance of corporate

disclosures.

As an NZX-listed entity, MCK recognises

the need to ensure that it is fully compliant

in terms of reporting and disclosure and

has in place a Continuous Disclosure

Policy (CDP) which applies to MCK,

its subsidiaries (“Group”), and all their

respective directors and employees. The

Board has appointed the Chairman, the

Chairman of the Audit Committee, the

Managing Director, the Company Secretary

and the Vice President Finance to act as

MCK’s Continuous Disclosure Committee

(the Disclosure Committee). A quorum of

the Disclosure Committee shall consist of

no less than three (3) of these persons.

The Disclosure Committee is responsible

for:

• Determining what information amounts

to material information and must be

disclosed;

• Determining the timing of disclosure of

any information in accordance with the

CDP;

• Approving the content of any disclosure

to NZX (including matters not directly

covered by the CDP);

• Ensuring that all employees and

directors within the Group whom the

Committee considers appropriate

receive a copy of the CDP and

appropriate training with respect to it;

• Developing mechanisms designed to

identify potential material information

(e.g. agenda item on management

meetings); and

• Liaising with legal advisers in respect of

MCK’s compliance with its continuous

disclosure obligations.

The key points from the CDP are:

• No person may release material

information concerning MCK to any

person who is not authorised to receive

it without the approval of the Disclosure

Committee.

• The Board will consider at each

Board meeting whether there is any

information that may require disclosure

in accordance with the CDP, and will

note any disclosures made subsequent

to the prior meeting. Any employee or

director of MCK must inform a member

of the Disclosure Committee as soon as

practicable after that person becomes

aware of any material information.

• The CDP includes a list of incidents

which should be disclosed to a

member of the Disclosure Committee.

The Disclosure Committee must

confer, decide whether disclosure is

required, and coordinate disclosure

of any material information in a form

specified by the Listing Rules as soon as

practicable after it becomes aware of the

existence of material information, unless

it determines:

a. a reasonable person would not expect

the information to be disclosed; and

b. the information is confidential and its

confidentiality is maintained; and

c. one or more of the following applies:

i. it would breach the law to disclose

the information; or

ii. the information concerns an

incomplete proposal or negotiation;

or

iii. the information comprises matters

of supposition or is insufficiently

definite to warrant disclosure; or

iv. the information is generated for

internal management purposes of

MCK or its subsidiaries; or

v. the information is a trade secret.

The Disclosure Committee will ensure that

all Board members, not already aware of the

information, are promptly provided with it.

• The Disclosure Committee is responsible

for MCK’s obligations under the Listing

Rules to release material information

to NZX to the extent necessary to

prevent development or subsistence

of a market for its listed securities

which is materially influenced by false

or misleading information emanating

from the issuer or any associated

person of the issuer; or other persons

in circumstances in each case which

would give such information substantial

credibility.

• All employees of MCK, as soon as

practicable after becoming aware

of a rumour or speculation that is

“generally available to the market”, must

disclose the existence of that rumour

or speculation to a member of the

Disclosure Committee.

• The Disclosure Committee is also

responsible for co-ordinating MCK’s

responses to leaks and inadvertent

disclosures. Even in the event that leaked

or inadvertently disclosed information

is not price sensitive, the Disclosure

Committee should consider whether the

information should be released to NZX via

its market announcement platform in order

to provide investors with equal access.

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | 13
• All external communications by MCK

must comply with the CDP, any media

policy and the Company’s rules with

respect to confidential information. No

material information is to be disclosed

to such persons before it is released to

NZX.

• Slides and presentations used in

briefings should be released to NZX for

immediate release to the market.

• Prior to approval and release of MCK’s

half year and full year results, the

Vice President Finance and Company

Secretary are required to provide a

letter of representation to the Board (or

its nominated subcommittee) that the

financial statements have been prepared

in accordance with generally accepted

accounting practice and are correct in all

material respects.

PRINCIPLE 5 – REMUNERATION

The remuneration of directors and executives

should be transparent, fair and reasonable.

The total pool for Directors’ Fees is capped

at $200,000 and was last approved by

shareholders in 1996. In 2018, all non-

executive directors receive a base fee of

NZ$35,000 per annum. The Chair of

the Audit Committee receives a further

NZ$7,000 per annum and member(s) of

the Audit Committee receive NZ$3,500 per

annum. Executive Directors do not receive

Directors’ or Committee fees.


Employee (including the Managing Director

and senior management) remuneration

is made up of two primary components

being a fixed component and a short term

incentive. Remuneration is determined

with reference to market information as

well as the responsibilities of the position,

experience and overall performance. Short

term incentives are designed to reward high

performing employees with appropriate

incentives which are measured on key

performance indicators which are reviewed

and monitored regularly and company

performance. The Company reserves

the right to suspend or adjust incentives

if targets are not met. MCK does not

currently have an employee share plan or a

long term incentive scheme.

Employees are eligible for a range

of benefits including discounted

accommodation at MCK’s hotels in New

Zealand and Millennium & Copthorne

Hotels around the world (subject to

availability).



PRINCIPLE 6 – RISK MANAGEMENT

Directors should have a sound understanding

of the material risks faced by the issuer and

how to manage them. The Board should

regularly verify that the issuer has appropriate

processes that identify and manage potential

and material risks.

While risks are a part of doing business, it

does need to be monitored and addressed.

MCK’s Board, Audit Committee and

Management Team all have a role in

identifying areas of risk and understanding

their impact on the Company as well as

how these areas are to be managed and

mitigated.

MCK’s Management Team is responsible

for the day-to-day identification,

assessment and management of risks

applicable to the Company as well as the

implementation of appropriate controls,

processes and policies to manage such

risks. Management also ensures that there

are training programmes in place to identify,

manage, mitigate or eliminate hazards and

risks in the workplace.

The Audit Committee’s role is to

review and report to the Board on the

adequacy of Management’s oversight and

implementation of risks with particular

regard to financial and operational risks.

The Audit Committee also has oversight of

the Company’s Internal Audit function and

reviews internal audit reports as part of its

duties.

The Board is ultimately responsible for

the oversight and implementation of the

Company’s responses to risk management.

MCK’s Board has identified three main risks

areas being Reputational, Operational and

Financial Risks. Reputational Risks may

arise through errors or omissions by staff or

Management, failed procedures, an incident

that affects guests or staff or external

events. Operational Risks may arise from

change in the competitive or regulatory

environment, customer demand changes or

even failing to keep properties competitive.

Financial risks may arise where earnings or

cashflow change or are affected in some

way due to market conditions or events

within or outside MCK’s control.

MCK has a series of internal controls in

place covering such areas as financial

monitoring and reporting, human resources

and risk management. The primary

responsibility for monitoring and reporting

against internal controls and remedying any

deficiencies lies with Management.

MCK also keeps current insurances

appropriate to its business with reputable

global insurers.

PRINCIPLE 7 – AUDITORS


The Board should ensure the quality and

independence of the external audit process.

External Audit plays a critical role in

ensuring the integrity of financial reporting.

The role of the external auditor is to plan

and carry out an audit of MCK’s annual

financial reports and review the half-yearly

reports. The Audit Committee reviews

the performance and independence of the

external auditors.


MCK has in place an External Auditor

Independence Policy which deals with

the provision of services by the MCK’s

external auditors, auditor rotation and the

relationships between the external auditor

and the Company. The policy states that:

The Audit Committee shall only

recommend to the Board a firm to be

external auditor if that firm:

• would be regarded by a reasonable

investor, with full knowledge of all

relevant facts and circumstances,

as capable of exercising objective

and impartial judgment on all issues

encompassed within the auditor’s

engagement;

• audit partners are members of

Chartered Accountants Australia New

Zealand (CAANZ);

• has not, within two years prior to the

commencement of the audit, had as

a member of its audit engagement

team MCK’s Managing Director, Vice

President Finance, Group Accounting

Manager, or any member of the

Company’s Management who acts in a

financial oversight role.

• does not allow the direct compensation

of its audit partners for selling non-audit

services to MCK.

The general principles to be applied in

assessing non-audit services are as follows:

a. the external auditor should not have

any involvement in the production of

financial information or preparation

of financial statements such that they

might be perceived as auditing their

own work. This includes the provision

of bookkeeping and payroll services as

well as valuation services where such

valuation forms an input into audited

financial information;

b. the external auditor should not perform

any function of management, or be

responsible for making management

decisions;

14 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
c. the external auditor should not

be responsible for the design or

implementation of financial information

systems; and

d. the separation between internal audit

and external audit should be maintained.

MCK’s Audit Committee shall pre-approve

all audit and related services that are to be

provided by the auditor. Aside from core

external audit services, it is appropriate for

the MCK’s auditors to provide the following

services:

• due diligence (except valuations) on

proposed transactions;

• review of financial information where

third party verification is required or

deemed necessary (outside the normal

audit process);

• completion audits / reviews;

• financial model preparation or review;

• accounting policy advice;

• listing advice;

• accounting/technical training; and

• taxation services of an assurance nature.

It is not considered appropriate for MCK’s

external auditors to provide:

• book keeping services related to

accounting records or financial

statements;

• tax planning and strategy services

unless specifically approved by the Audit

Committee;

• appraisal / valuation services including

opinions as to fairness;

• provision of payroll services;

• the design or implementation of

financial information systems;

• outsourced internal audit and risk

management services;

• legal services;

• management functions;

• broker / dealer / investment adviser /

investment banking services;

• advocacy for the Company;

• actuarial services; and

• assistance in the recruitment of senior

management.

These prohibitions apply to all offices of the

audit firm, including overseas offices and

affiliates.


The billing arrangements for services

provided by MCK’s external auditors should

not include any contingent fees.


MCK’s expects that its external auditors

will rigorously comply with their own

internal policies on independence and all

relevant professional guidance, including

independence rules and guidance issued by

CAANZ.


The nature of services provided by MCK’s

auditors and the level of fees incurred

should be reported to the Audit Committee

Chairman semi-annually (or sooner where

requested) to enable the Committee to

perform its oversight role and report back

to the Board. This policy does not prescribe

any particular ratio of non-audit service

fees to audit fees but the Committee shall

monitored the fees and ratio.


The continued appointment of MCK’s

external auditors is confirmed annually by

the Board on recommendation from the

Audit Committee.


Rotation of the lead audit partner or firm

will be required every five years. Lead audit

partners who are rotated will be subject to

a 2 year cooling off period (i.e. 2 years must

expire between the rotation of an audit

partner and that partner’s next engagement

with the Company).


The hiring by MCK of any former lead

audit partner or audit manager must first

be approved by the Chairman of the Audit

Committee. There are no other restrictions

on the hiring of other staff from the audit

firm.


KPMG are currently MCK’s external auditor

and the lead external audit engagement

partner was rotated earlier this year.

The Audit Committee monitors local and

overseas practice on auditor independence

regularly to ensure that this policy remains

consistent with best practice and meets

MCK’s requirements.

MCK’s external auditors also attend the

Company’s Annual Meeting to answer any

questions from shareholders as to the audit

and the content of the Annual Report.

MCK has an internal audit function

to conduct audits and reviews of the

Company’s operations which is independent

of the External Auditors. A programme of

work is developed annually and submitted

to the Audit Committee for approval. The

areas covered by internal audit mainly

centre around those which pose an

operational business risk for MCK’s hotels

and corporate office functions. In this way,

the internal audit function strengthens

MCK’s internal controls and provides the

Audit Committee and the Board with an

assessment of the functioning and overall

adequacy of MCK’s processes.

PRINCIPLE 8 – SHAREHOLDER RIGHTS &

COMMUNICATION

The Board should respect the rights of

shareholders and foster constructive

relationships with shareholders that

encourage them to engage with the issuer.

MCK is committed to providing

shareholders and stakeholders with

timely information on its activities and

performance. MCK does this through a

number of channels including:

• announcements in accordance with

continuous disclosure as required under

the Listing Rules;

• publication of the company’s annual

and interim reports which are sent to all

shareholders; and

• encouraging shareholders to attend the

Annual Meeting in May of each year to

hear the Chairman and the Managing

Director provide updates on the

company’s performance, ask questions

of the Board and vote on the resolutions

to be determined at the meeting.

Resolutions at shareholder meetings are

usually determined by poll where each

ordinary shareholder has one vote per

share.

Relevant communications, copies of annual

reports and key corporate governance

documents and policies are now available

on a dedicated webpage http://mckhotels.

co.nz/investors/

Shareholders also receive a discount

card for use at MCK’s hotels within New

Zealand which provides them with a twenty

percent off Best Available Rate (subject to

availability).

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | 15
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16 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
JIMMY COOK’S KIWI KITCHEN

Jimmy Cook’s Kiwi Kitchen, unique to

Copthorne and Kingsgate hotels in New

Zealand, draws its inspiration from Captain

James Cook, the renowned explorer who

visited New Zealand three times during the

18th Century. In addition to his seafaring

activities, James Cook was known for having a

grasp of nutrition that was ahead of his time.

Using fresh local produce, our chefs combine

the indigenous flavours of New Zealand to

create a relaxed dining environment.

BEAST & BUTTERFLIES

Located within M Social Auckland is Beast &

Butterflies, a casual all-day dining destination

complete with an outdoor terrace. The

tantalising menu features Pacific-Asian

flavours with street food influences including

dishes that showcase the region’s best fresh

seafood.


Or catch up with friends, old or new, at the

Beast & Butterflies Bar. The drinks menu

contains a range of classic and signature

cocktails alongside a comprehensive wine list

encompassing all regions of New Zealand and

around the world.

KATSURA JAPANESE RESTAURANT

Katsura Japanese restaurant specialising

in Steaks, Seafood and Teppanyaki was

established in 1989 and has a dedicated

following amongst Local and International

guests.

Katsura’s Chefs are the first each day into

the seafood market and with over 25 years of

relationships this ensures we get the first pick

and often exclusivity. Katsura also features the

very best in premium Japanese Beers, Whisky

and Sake and twice weekly we showcase our

famous Grand Seafood Buffet.


ONE80 RESTAURANT

Located inside Copthorne Wellington, Oriental

Bay, Executive One80’s award-winning chefs

blend seasonal ingredients with a touch of

city flair. They have created a kitchen culture

that is based on techniques and different

backgrounds, but continuously endeavor to

serve new flavours and textures.

One80° Restaurant is focused in providing

only the best seasonal ingredients & freshest

local market produce. An award winning dining

experience that is uniquely One80° Restaurant

with “views to dine for.’’

SALT ON THE WATERFRONT

Salt is an award winning restaurant located

inside Millennium Hotel New Plymouth

Waterfront, offering stunning sea views from

all tables. The restaurant is an ideal venue

for breakfast, lunch and dinner or simply for

coffee, light meal, or leisurely drink. Guests

can get comfortable in our lounge area

before moving to a table inside or bask in the

sunshine on the large balcony.


Salt On The Waterfront promises an array of

award-worthy dishes expertly prepared using

some of New Zealand’s finest ingredients.

As our guests come

from around the

country and across

the globe, we strive

to serve up the best

local and international

flavours using the

finest ingredients from

around New Zealand.

FINEST

LOCAL & INTERNATIONAL FLAVOURS AT THEIR

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | 17
MILLENNIUM HOTELS & RESORTS IN NEW ZEALAND

1. Grand Millennium Auckland

71 Mayoral Drive, Auckland

Phone +64 6 366 3000

grandmillennium.auckland@millenniumhotels.co.nz

2. Millennium Hotel Rotorua

Cnr Eruera & Hinemaru Streets, Rotorua

Phone +64 7 347 1234

Fax +64 7 348 1234

millennium.rotorua@millenniumhotels.co.nz

3. Millennium Hotel & Resort Manuels Taupo

243 Lake Terrace, Taupo

Phone +64 7 378 5110

Fax +64 7 378 5341

millennium.taupo@millenniumhotels.co.nz

4. Millennium Hotel Queenstown

Cnr Frankton Road & Stanley Street, Queenstown

Phone +64 3 450 0150

Fax +64 3 441 8889

millennium.queenstown@millenniumhotels.co.nz

5. Millennium Hotel New Plymouth Waterfront

1 Egmont St, New Plymouth 4310

Phone +64 6 769 5301

Fax +64 6 769 5302

millennium.waterfront@millenniumhotels.co.nz


1. M Social Auckland

196 - 200 Quay Street, Auckland 1010

Phone +64 9 377 0349

msocial.auckland@millenniumhotels.com

1. Copthorne Hotel & Resort Bay of Islands

Tau Henare Drive, Paihia

Phone +64 9 402 7411

Fax +64 9 402 8200

copthorne.bayofislands@millenniumhotels.co.nz

2. Copthorne Hotel & Resort Hokianga

S.H 12 Omapere, Hokianga

Phone +64 9 405 8737

Fax +64 9 405 8801

copthorne.hokianga@millenniumhotels.co.nz

3. Copthorne Hotel Auckland City

150 Anzac Avenue, Auckland

Phone +64 9 379 8509

Fax +64 9 379 8582

copthorne.aucklandcity@millenniumhotels.co.nz

4. Copthorne Hotel Rotorua

Fenton Street, Rotorua

Phone +64 7 348 0199

Fax +64 7 346 1973

copthorne.rotorua@millenniumhotels.co.nz

5. Copthorne Hotel Grand Central

New Plymouth

42 Powderham Street, New Plymouth

Phone +64 6 758 7495

Fax +64 6 758 7496

copthorne.newplymouth@millenniumhotels.co.nz

6. Copthorne Hotel Palmerston North

110 Fitzherbert Avenue, Palmerston North

Phone +64 6 356 8059

Fax +64 6 356 8604

copthorne.palmerston@millenniumhotels.co.nz

7. Copthorne Hotel & Resort Solway Park

Wairarapa

High Street, South Masterton

Phone +64 6 370 0500

Fax +64 6 370 0501

reservations@solway.co.nz

8. Copthorne Hotel Wellington Oriental Bay

100 Oriental Parade, Wellington

Phone +64 4 385 0279

Fax +64 4 384 5324

copthorne.orientalbay@millenniumhotels.co.nz

9. Copthorne Hotel & Resort Queenstown

Lakefront

Cnr Adelaide Street and Frankton Road, Queenstown

Phone +64 3 450 0260

Fax +64 3 442 7472

copthorne.lakefront@millenniumhotels.co.nz

10. Copthorne Hotel & Apartments

Queenstown Lakeview

88 Frankton Road, Queenstown

Phone +64 3 442 7950

Fax +64 3 442 8066

copthorne.lakeview@millenniumhotels.co.nz

11. Kingsgate Hotel Autolodge Paihia

Marsden Road, Paihia

Phone +64 9 402 7416

Fax +64 9 402 8348

kingsgate.paihia@millenniumhotels.co.nz


12. Kingsgate Hotel The Avenue Wanganui

379 Victoria Avenue, Wanganui

Phone +64 6 349 0044

Fax +64 6 345 3250

kingsgate.wanganui@millenniumhotels.co.nz

13. Kingsgate Hotel Greymouth

32 Mawhera Quay, Greymouth

Phone +64 3 768 5085

Fax +64 3 768 5844

kingsgate.greymouth@millenniumhotels.co.nz

14. Kingsgate Hotel Te Anau

20 Lakefront Drive, Te Anau

Phone +64 3 249 7421

Fax +64 3 249 8037

kingsgate.teanau@millenniumhotels.co.nz

15. Kingsgate Hotel Dunedin

10 Smith Street, Dunedin

Phone +64 3 477 6784

Fax +64 3 474 0115

kingsgate.dunedin@millenniumhotels.co.nz

M COLLECTION

18 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
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MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | 19
Financial Statements – Contents

Consolidated Income Statement FIN 1

Consolidated Statement of Comprehensive Income FIN 1

Consolidated Statement of Changes in Equity FIN 2-3

Consolidated Statement of Financial Position FIN 4

Consolidated Statement of Cash Flows FIN 5-6

Notes to the Financial Statements FIN 7-26

Audit Report FIN 27-30

Regulatory Disclosures and Statutory Information –

Contents

Shareholder Information FIN 31

Waivers from NZX Limited FIN 32

Statutory Information FIN 32-34

FIN 1 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
Millennium & Copthorne Hotels New Zealand Limited

Consolidated Income Statement

For the year ended 31 December 2018

FIN 1


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

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

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    

   

   

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    

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    

    

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  



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   

   



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

  

 









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

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

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

 

































 


















































 






































  

   



   







































  

   

   

 















 









































 









  









 




















 



 












































































FIN 1















































































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

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    

   

   

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

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    

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    

    

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  



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 

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   


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



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   

   



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

  

 









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

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



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 

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 







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







  

   



   







































  

   

   

 















 









































 









  









 




















 



 












































































FIN 1






































































































 


































    

   

   

















































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    

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    

    

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  





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 

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

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   

   



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 


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

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 

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

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 

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



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



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  

   



   







































  

   

   

 















 









































 









  









 




















 



 












































































FIN 1






































































































 


































    

   

   


















































































    









 









































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

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    

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  

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   

   

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 


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

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  

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

   



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



  

   

   

 















 









































 









  









 




















 



 












































































For the year ended 31 December 2018

FIN 1






































































































 


































    

   

   


















































































    









 














































    

    









































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  

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

   

   

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 


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

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



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  

   



   



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



  

   

   

 

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







 









































 









  









 




















 



 












































































FIN 1






































































































 


































    

   

   


















































































    









 














































    

    






















































  









 











 











































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

   

   

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 





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

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 

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 

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

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



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

   



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



  

   

   

 

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 

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

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





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 

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 

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

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

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

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | FIN 2
FIN 2


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

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





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



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



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



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



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   


  



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

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 



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   



 

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   




 

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 

 














 

 




























































  
















































 







 







 
















FIN 2
































































































































































   


  











 

 











 

 


 













 

 












   



 










   




 























 

 




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 

 




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  







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













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



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

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









 







 







 















FIN 3 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
FIN 3





































































































































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









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












   


  



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

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

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







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 

 


 











 

 












   



 









   




 















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

 

 




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 

 




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


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


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




  
















































 







 







 















MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | FIN 4
FIN 4








































































 





















































































  

   

  

   

























 

















  

























































  



















  

   

   

   























































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

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



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





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  

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  

   

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   

  





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  

   

   

  



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

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

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





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

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





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





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









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









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

The accompanying notes form part of, and should be read in conjunction with, these financial statements

R BOBB, DIRECTOR, 13 February 2019 BK CHIU, MANAGING DIRECTOR, 13 February 2019

Millennium & Copthorne Hotels New Zealand Limited

Consolidated Statement of Financial Position

As at 31 December 2018

FIN 4


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





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





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



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 

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



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

  

   

  

   







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  

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  

   

   

   

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   



   

  

   

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

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  

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



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

   

  





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

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  

   

   

  



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

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





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

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



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



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

FIN 5 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
FIN 5











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





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








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



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

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



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

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

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

   







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     

     

   

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





     

     

     



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   



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

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   

     



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



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    



     

     

 

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



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

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     



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





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 

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

Millennium & Copthorne Hotels New Zealand Limited

Consolidated Statement of Cash Flows

For the year ended 31 December 2018

FIN 5


























































































































































   











     

     

   









     

     

     





















 



















 
















   











   

     


























































































































   











    

    



     

     

 









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



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 



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





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





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 

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

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

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  

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



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     













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 











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 



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

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | FIN 6
FIN 6















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




















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





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





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



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









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 









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



































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     







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



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

   

     

   

     



















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



















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



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



   

    

     

     













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

























 

















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

     

     











 



















 

















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





FIN 6

Millennium & Copthorne Hotels New Zealand Limited


Consolidated Statement of Cash Flows – continued


For the year ended 31 December 2016



Group


Group



DOLLARS IN THOUSANDS Note 2016


2015


RECONCILIATION OF NET PROFIT FOR THE YEAR TO CASH FLOWS

FROM OPERATING ACTIVITIES



Profit for the year


50,420 28,372

Adjusted for non-cash items:

Goodwill written off 12 2,823 -

Gain on sale of property, plant and equipment 3 (9) (58)

Depreciation 10 5,837 6,662

Unrealised foreign exchange (gain)/losses (74) 71

Income tax expense 6 20,117 11,645

Gain on insurance claim 2 (4,311) -

74,803 46,692


Adjustments for movements in working capital:


Increase in trade & other receivables 2,120 789

(Increase)/Decrease in inventories (256) 4

Decrease/(Increase) in development properties 8,030 (30,933)

Increase in trade & other payables 3,514 2,791

Increase in related parties 1,497 127


Cash generated from operations 89,708 19,470


Interest expense 5 (2,128) (3,178)

Income tax paid (16,571) (10,563)


Cash inflows from operating activities 71,009 5,729




















The accompanying notes form part of, and should be read in conjunction with, these financial statements



Millennium & Copthorne Hotels New Zealand Limited

Consolidated Statement of Cash Flows –

continued

For the year ended 31 December 2018

FIN 6


















































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





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



































 
























































     



















   

     

   

     
















































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

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     

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FIN 7 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 7


Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018


Significant accounting policies


Millennium & Copthorne Hotels New Zealand Limited is a company domiciled in New Zealand registered under the Companies Act

1993 and listed on the New Zealand Stock Exchange. Millennium & Copthorne Hotels New Zealand Limited (the “Company”) is a

Financial Markets Conduct Reporting Entity in terms of the Financial Markets Conduct Act 2013 and the Financial Reporting Act

2013. The financial statements of the Company for the year ended 31 December 2018 comprise the Company and its subsidiaries

(together referred to as the “Group”). The registered office is located at Level 13, 280 Centre, 280 Queen Street, Auckland, New

Zealand.


The principal activities of the Group are ownership and operation of hotels in New Zealand; development and sale of residential

land in New Zealand; and development and sale of residential units in Australia.


(a) Statement of compliance


The financial statements have been prepared in accordance with New Zealand Generally Accepted Accounting Practice

(NZ GAAP). They comply with New Zealand equivalents to International Financial Reporting Standards (NZ IFRSs) as

appropriate for Tier 1 profit-oriented entities. The financial statements also comply with International Financial Reporting

Standards (IFRSs).


The financial statements were authorised for issuance on 13 February 2019.


(b) Basis of preparation


The financial statements are presented in New Zealand Dollars, rounded to the nearest thousand. They are prepared on

the historical cost basis except that hotel land and buildings are stated at their fair value (refer to Note 9).


The preparation of financial statements in conformity with NZ IFRSs requires management to make judgments, estimates

and assumptions that affect the application of the Group’s policies and reported amounts of assets and liabilities, income

and expenses. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting

estimates are recognised in the period in which the estimate is revised and in any future period affected.


In particular, information about significant areas of estimation uncertainty and critical judgements in applying accounting

policies that have the most significant effect on the amount recognised in the financial statements are described in Note

23 – Accounting Estimates and Judgements.


(c) Change in accounting policies and new standards adopted in the year


The Group has adopted two standards, NZ IFRS 15 Revenue from Contracts with Customers and NZ IFRS 9 Financial

Instruments, which are mandatory for the financial period beginning on 1 January 2018.


Impact of Adoption of NZ IFRS 15 Revenue from Contracts with Customers


Effective 1 January 2018, the Group applied NZ IFRS 15 for its accounting of revenue from customers. The new

standard replaced NZ IAS 18 Revenue and introduces a principles based five-step model to recognise revenue when a

performance obligation is satisfied by transferring control of a good or service to the customer.


It has been determined that the impact of the new standard is not significant. All revenue of the Group is derived from

the satisfaction of a single performance obligation, which can be the provision of hotel and conference rooms, sale of

food and beverage, rental of property or sale of development property. There has been no change in the timing of

revenue recognition for these performance obligations.


The Group elected to apply the cumulative effect method under NZ IFRS 15, which did not result in an impact on the

financial statements for the year ended 31 December 2018.



Impact of Adoption of NZ IFRS 9 Financial Instruments



Effective 1 January 2018, the Group applied NZ IFRS 9 for its accounting of financial instruments, which included the

adoption of the “expected loss model”, replacing the “incurred loss” impairment model for financial assets that are not

measured at fair value through profit and loss (FVTPL). In accordance with the new standard, the Group’s financial

assets which consist primarily of trade and other receivables, are assessed for impairment on a forward looking basis

taking into consideration not only past events and current conditions, but also forecast future economic conditions.


It has been determined that the impact of NZ IFRS 9 on the Group’s impairment assessment of trade and other

receivables is not significant. Other provisions of NZ IFRS 9 were not considered applicable to the Group’s financial

statements in 2018.


The Group elected to apply the cumulative effect method under NZ IFRS 9 which did not result in an impact on the

financial statements for the year ended 31 December 2018.


The accounting policies have been applied consistently to all periods presented in these financial statements. The

accounting policies are now included within the relevant notes to the consolidated financial statements.





MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | FIN 8
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 8

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Notes to the Consolidated Financial Statements for the year ended 31 December 2018


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








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



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







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








• 



• 



• 



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FIN 9 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 9


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

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





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Notes to the Consolidated Financial Statements for the year ended 31 December 2018


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




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




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MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | FIN 10
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 10


Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018


1. Segment reporting


Operating segments

The Group consisted of the following main operating segments:

• Hotel operations, comprising income from the ownership and management of hotels.

• Residential land development, comprising the development and sale of residential land sections.

• Residential and commercial property development, comprising the development and sale of residential

apartments.


The Group has no major customer representing greater than 10% of the Group’s total revenue.


Operating segments


Hotel Operations

Residential Land

Development

Residential

Property

Development Group

Dollars In Thousands 2018 2017 2018 2017 2018 2017 2018 2017

External revenue 126,478 105,567 85,030 78,667 7,330 3,033 218,838 187,267

Earnings before interest, depreciation

& amortisation 43,826 35,925 45,069 42,526 2,370 799 91,265 79,250 xxxx xxxx

Finance income 1,923 1,778 1,652 2,144 197 150 3,772 4,072

Finance expense (1,748) (1,897) - - - - (1,748) (1,897)

Depreciation and amortisation (8,172) (6,476) (1) (1) (14) (5) (8,187) (6,482)

Profit before income tax 35,829 29,330 46,720 44,669 2,553 944 85,102 74,943

Income tax (expense)/credit (9,565) (6,725) (13,078) (12,507) (503) (615) (23,146) (19,847)

Profit after income tax 26,264 22,605 33,642 32,162 2,050 329 61,956 55,096


Segment assets 617,040 572,697 217,613 191,703 63,527 63,823 898,180 828,223

Investment in associates - - 2 2 - - 2 2

Total assets 617,040 572,697 217,615 191,705 63,527 63,823 898,182 828,225


Segment liabilities (88,083) (87,154) (2,207) (2,160) (1,206) (1,109) (91,496) (90,423)

Tax liabilities (78,178) (71,235) (4,813) (3,433) 178 556 (82,813) (74,112)

Total liabilities (166,261) (158,389) (7,020) (5,593) (1,028) (553) (174,309) (164,535)


Material additions to segment

assets:



Property, plant and equipment

expenditure

14,326 14,463 - - 49 3 14,375 14,466

Residential land development

expenditure

- - 29,329 23,941 - - 29,329 23,941

Purchase of land for residential land

development

- - 51,557 15,139 - - 51,557 15,139













FIN 11 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 11


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

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Notes to the Consolidated Financial Statements for the year ended 31 December 2018


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     



   



   

   

   

   

   

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     

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    

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   

  

   




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  

   





  

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• 

• 



• 




















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MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | FIN 12
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 12


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





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Notes to the Consolidated Financial Statements for the year ended 31 December 2018


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





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





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

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























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





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

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







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



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

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







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





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






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

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

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

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

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







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

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

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

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





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





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




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FIN 13 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 13


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





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Notes to the Consolidated Financial Statements for the year ended 31 December 2018


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





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

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







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

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



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





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

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





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

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







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









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



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

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 



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

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







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



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



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

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

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

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




































































































 



 















FIN 13


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











Notes to the Consolidated Financial Statements for the year ended 31 December 2018











































































































































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 



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



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



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





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

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

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





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 



 


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






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MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | FIN 14
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 14


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





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Notes to the Consolidated Financial Statements for the year ended 31 December 2018



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





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

































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



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.


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




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



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



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



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

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

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

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

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

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¶

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-







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





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



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

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



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

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

-







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



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

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

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

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

        

-



      

            

      







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





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









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


























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





































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















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






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






















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




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

















































FIN 15 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 15


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

















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Notes to the Consolidated Financial Statements for the year ended 31 December 2018









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











































































































































































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




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

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





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






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







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

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

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





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






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





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



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





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






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





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


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MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | FIN 16
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 16















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Notes to the Consolidated Financial Statements for the year ended 31 December 2018



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





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









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


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





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





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











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





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









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





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













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





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
















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





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



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

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





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 





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

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    

  



  



 







  



























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











 







 























 







 








    

   



  



  



  

















































 















 











 
































































     

    

  





























 







 







 























 








    

  

































 























 















 
















































































    

   





















 







 























 







 








    

    









































 































































 















FIN 17 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 17






















Notes to the Consolidated Financial Statements for the year ended 31 December 2018






























































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








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





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







































































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















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





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



• 

• 

• 

•  

•  

• 

•  


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


















FIN 17






















Notes to the Consolidated Financial Statements for the year ended 31 December 2018



























































































































































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

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































• 

• 

• 

•  

•  

• 

•  





















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FIN 17






















Notes to the Consolidated Financial Statements for the year ended 31 December 2018






























































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








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





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


































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






















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








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















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





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



• 

• 

• 

•  

•  

• 

•  
























FIN 17






















Notes to the Consolidated Financial Statements for the year ended 31 December 2018










































































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





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


































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

































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















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





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



• 

• 

• 

•  

•  

• 

•  


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





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






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MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | FIN 18
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 18


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








Notes to the Consolidated Financial Statements for the year ended 31 December 2018




































































 









































































































































































































































































































































 



















  

   





















 































 







 










   





























































































 
















FIN 18














Notes to the Consolidated Financial Statements for the year ended 31 December 2018




































































 









































































































































































































































































































































 



















  

   





















 































 







 










   





























































































 















FIN 19 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 19


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





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Notes to the Consolidated Financial Statements for the year ended 31 December 2018


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













 



















































 































































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


















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












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 



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






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 



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

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

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









MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | FIN 20
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 20










Notes to the Consolidated Financial Statements for the year ended 31 December 2018





















 










































































































 







 







 



































































































































































































































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 



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









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 





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





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



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

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















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



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

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









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



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

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

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



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



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



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



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





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





















































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

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FIN 21 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 21










Notes to the Consolidated Financial Statements for the year ended 31 December 2018
























 






























































































































































































 







































































































































 


















 




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















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










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



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






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
















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





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




















FIN 21










Notes to the Consolidated Financial Statements for the year ended 31 December 2018
























 






























































































































































































 







































































































































 


















 




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









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

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










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

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






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












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

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





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




















FIN 21










Notes to the Consolidated Financial Statements for the year ended 31 December 2018
























 






























































































































































































 







































































































































 





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








 




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













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










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

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






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












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





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













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MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | FIN 22
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 22







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Notes to the Consolidated Financial Statements for the year ended 31 December 2018


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

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







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 





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








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





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





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



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









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

















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








































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



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

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

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





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









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









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

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





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

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





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











 





















































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



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


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

































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






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













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



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

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

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

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

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

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



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





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





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





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





  



  










   



   



       



  

  

FIN 23 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 23










Notes to the Consolidated Financial Statements for the year ended 31 December 2018
























































 



 

















 
























































































































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





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 



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













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

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





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 

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

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

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



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






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









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

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





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

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







FIN 23










Notes to the Consolidated Financial Statements for the year ended 31 December 2018
























































 



 

















 
























































































































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





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 



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













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

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





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 

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

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

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



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






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









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

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





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

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







FIN 23










Notes to the Consolidated Financial Statements for the year ended 31 December 2018
























































 



 

















 
























































































































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





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 



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













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

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





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 

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

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

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



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






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









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

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





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

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







FIN 23










Notes to the Consolidated Financial Statements for the year ended 31 December 2018
























































 



 

















 
























































































































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





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 



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













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

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





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 

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

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

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



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






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









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

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





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

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







FIN 23










Notes to the Consolidated Financial Statements for the year ended 31 December 2018
























































 



 

















 
























































































































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





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 



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













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

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





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 

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

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

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



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






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









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

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





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

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







FIN 23










Notes to the Consolidated Financial Statements for the year ended 31 December 2018
























































 



 

















 
























































































































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





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 



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













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

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





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 

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

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

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



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






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









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

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





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

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

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | FIN 24
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 24

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Notes to the Consolidated Financial Statements for the year ended 31 December 2018


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

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

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






















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

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



















































FIN 24










Notes to the Consolidated Financial Statements for the year ended 31 December 2018




















 
























































































































































































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































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

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





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

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

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





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

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





























































FIN 24










Notes to the Consolidated Financial Statements for the year ended 31 December 2018




















 



















































































































































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

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





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

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

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































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









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





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











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





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







































































FIN 24










Notes to the Consolidated Financial Statements for the year ended 31 December 2018




















 























































































































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





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































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









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

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











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









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



















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



















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

















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










FIN 24







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Notes to the Consolidated Financial Statements for the year ended 31 December 2018


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













 
































































































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

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

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



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



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





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






















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









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

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







































































































FIN 24










Notes to the Consolidated Financial Statements for the year ended 31 December 2018




















 





















































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





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







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







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



















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









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

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







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

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





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





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

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

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































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









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



















































































































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










FIN 24







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Notes to the Consolidated Financial Statements for the year ended 31 December 2018


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













 


































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






















































































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














































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





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



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































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









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





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

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





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







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

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

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





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





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

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

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



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

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










FIN 25 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 25

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



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Notes to the Consolidated Financial Statements for the year ended 31 December 2018


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 





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


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





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








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





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

               






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 





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










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








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




















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









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











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

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



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 









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



































































































































































































































































































































































































FIN 25










Notes to the Consolidated Financial Statements for the year ended 31 December 2018




















 

















































               






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

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



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 





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










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








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




















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









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



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


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 









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





















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



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

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

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

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











































































FIN 25










Notes to the Consolidated Financial Statements for the year ended 31 December 2018




















 

















































               
























 



































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

















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









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











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 









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









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






















































































































































































































































































































































































FIN 25










Notes to the Consolidated Financial Statements for the year ended 31 December 2018




















 












































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

               






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 





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










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








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




















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









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



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


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 









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





















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



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

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

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

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











































































FIN 25










Notes to the Consolidated Financial Statements for the year ended 31 December 2018




















 

















































               
























 



































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

















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









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











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 









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









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






















































































































































































































































































































































































FIN 25










Notes to the Consolidated Financial Statements for the year ended 31 December 2018




















 












































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

               






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 





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










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








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




















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









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



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


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 









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





















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



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

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

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

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











































































FIN 25










Notes to the Consolidated Financial Statements for the year ended 31 December 2018




















 

















































               
























 



































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

















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









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











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 









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









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






















































































































































































































































































































































































FIN 25










Notes to the Consolidated Financial Statements for the year ended 31 December 2018




















 












































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

               






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 





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










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








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




















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









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



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


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 









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





















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



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

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

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

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











































































FIN 25










Notes to the Consolidated Financial Statements for the year ended 31 December 2018




















 

















































               
























 



































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

















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









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











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 









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









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






















































































































































































































































































































































































FIN 25










Notes to the Consolidated Financial Statements for the year ended 31 December 2018




















 












































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

               






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 





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










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








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




















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









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



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


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 









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





















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



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

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

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

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











































































FIN 25










Notes to the Consolidated Financial Statements for the year ended 31 December 2018




















 

















































               
























 



































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

















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









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











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 









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









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




















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

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







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



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



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

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











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

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

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







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

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



























































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

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





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





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





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



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





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









































MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | FIN 26
Millennium & Copthorne Hotels New Zealand Limited

Notes to the Consolidated Financial Statements for the year ended 31 December 2018

FIN 26










Notes to the Consolidated Financial Statements for the year ended 31 December 2018


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













 





























































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
















































  



 

  

 






















































































































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













• 



• 





• 



• 



• 



•                




















 


















FIN 26










Notes to the Consolidated Financial Statements for the year ended 31 December 2018


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











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 





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


























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

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

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

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

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  



 

  

 



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













• 



• 





• 



• 



• 



•                






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 





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







FIN 27 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018



© 2019 KPMG, a New Zealand partnership and a member firm of the KPMG network of independent

member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity.


Independent Auditor’s Report

To the shareholders of Millennium & Copthorne Hotels New Zealand Limited

Report on the consolidated financial statements

Opinion

In our opinion, the accompanying consolidated

financial statements of Millennium & Copthorne

Hotels New Zealand Limited (the company) and its

subsidiaries (the group) on pages FIN1 to FIN26:

i.present fairly in all material respects the Group’s

financial position as at 31 December 2018 and

its financial performance and cash flows for the

year ended on that date; and

ii.comply with New Zealand Equivalents to

International Financial Reporting Standards and

International Financial Reporting Standards.

We have audited the accompanying consolidated

financial statements which comprise:

—the consolidated statement of financial position

as at 31 December 2018;

—the consolidated statements of comprehensive

income, changes in equity and cash flows for

the year then ended; and

—notes, including a summary of significant

accounting policies and other explanatory

information.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (New Zealand) (‘ISAs (NZ)’). We

believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

We are independent of the group in accordance with Professional and Ethical Standard 1 (Revised) Code of

Ethics for Assurance Practitioners issued by the New Zealand Auditing and Assurance Standards Board and the

International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA

Code), and we have fulfilled our other ethical responsibilities in accordance with these requirements and the

IESBA Code.

Our responsibilities under ISAs (NZ) are further described in the auditor’s responsibilities for the audit of the

consolidated financial statements section of our report.

Our firm has also provided other services to the group in relation to taxation compliance, taxation advisory &

scrutineering at the group’s annual meeting of shareholders. Subject to certain restrictions, partners and

employees of our firm may also deal with the group on normal terms within the ordinary course of trading

activities of the business of the group. These matters have not impaired our independence as auditor of the

group. The firm has no other relationship with, or interest in, the group.

Materiality

The scope of our audit was influenced by our application of materiality. Materiality helped us to determine the

nature, timing and extent of our audit procedures and to evaluate the effect of misstatements, both individually

and on the consolidated financial statements as a whole. The materiality for the consolidated financial

statements as a whole was set at $4.1 million determined with reference to a benchmark of group profit before

tax. We chose the benchmark because, in our view, this is a key measure of the group’s performance.

FIN 28 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018



FIN 28

Key audit matters

Key audit matters are those matters that, in our professional judgement, were of most significance in our audit

of the consolidated financial statements in the current period. We summarise below those matters and our key

audit procedures to address those matters in order that the shareholders as a body may better understand the

process by which we arrived at our audit opinion. Our procedures were undertaken in the context of and solely

for the purpose of our statutory audit opinion on the consolidated financial statements as a whole and we do not

express discrete opinions on separate elements of the consolidated financial statements

The key audit matter How the matter was addressed in our audit

1.Valuation of Hotel Land and Building assets

Refer to note 9 of the

consolidated financial

statements.

Hotel land and buildings of

$509.5 million (representing

70% of net assets) are

recognised at fair value in the

financial statements. To

establish fair value, each hotel

is required to undergo an

independent valuation on a tri-

annual basis. In the intervening

years, management complete

an impairment assessment,

and assess whether the

carrying value of each hotel

continues to reflect fair value.

The valuations and impairment

assessments are based on

discounted future cashflow

models which include a number

of assumptions taking into

consideration future economic

and market conditions. The key

assumptions (including forecast

growth, occupancy rates and

revenue per available room) are

inherently judgemental and

consequently a change in the

assumptions could have a

material impact on the

valuations and the carrying

value of the hotel land and

buildings.

Our procedures on the independently valued hotels involved the following:

—Using our own valuation specialist to assist us in assessing the

appropriateness of the valuation model used, including compliance with

relevant accounting standards and alignment to market practice.

—We assessed the scope of work performed, competency, professional

qualifications and experience of the external expert engaged by the group.

—We challenged the key assumptions used within each valuation in

determining the fair value of these hotel assets. This included a comparison

of occupancy rates, revenue per available room, market growth and

expected inflation with externally derived data including external hotel

industry reports.

—We also performed our own assessment of other key inputs such as

estimated future costs, discount rates and terminal multipliers, and

considered the external expert’s estimates with historical hotel performance.

—We performed sensitivities and break-even analysis on the key assumptions.

Our testing indicated that the estimates and assumptions used were reasonable

in the context of the group’s property portfolio.

For those hotels assets that were not valued within the tri-annual valuation cycle,

management assessed these assets for impairment, and assessed whether their

carrying value continues to reflect fair value.

—We considered management’s impairment assessment of each hotel’s

recoverable amount. This included comparing actual hotel performance to

previous forecasts.

—Based on this analysis two hotels warranted a detailed impairment review.

For these hotels we challenged the key assumptions used in determining the

recoverable amount of the hotel land and buildings. We also considered

future forecasts, comparing these to internal plans and external market

information.

—Three hotels were identified where there were indicators the property was

outperforming expectation compared to projections in their previous

valuations. We challenged key assumptions in the cashflow models used by

management to assess that the carrying value of these hotels continues to

reflect fair value.

Our testing indicated that the estimates and assumptions used were reasonable

in the context of the group’s property portfolio.

FIN 29 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018



FIN 29

Other information

The Directors, on behalf of the group, are responsible for the other information included in the entity’s Annual

Report. Other information includes the Chairman’s Review, Managing Director’s Review, disclosures relating to

corporate governance, the financial summary and the other information included in the Annual Report. Our

opinion on the consolidated financial statements does not cover any other information and we do not express

any form of assurance conclusion thereon.

In connection with our audit of the consolidated financial statements our responsibility is to read the other

information and, in doing so, consider whether the other information is materially inconsistent with the

consolidated financial statements or our knowledge obtained in the audit or otherwise appears materially

misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this

other information, we are required to report that fact. We have received the Chairman’s Review and have

nothing to report in regards to it. The Annual Report is expected to be made available to us after the date of this

Independent Auditor's Report and we will report the matters identified, if any, to those charged with

governance.

Use of this independent auditor’s report

This independent auditor’s report is made solely to the shareholders as a body. Our audit work has been

undertaken so that we might state to the shareholders those matters we are required to state to them in the

independent auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept

or assume responsibility to anyone other than the shareholders as a body for our audit work, this independent

auditor’s report, or any of the opinions we have formed.

Responsibilities of the Directors for the consolidated financial

statements

The Directors, on behalf of the company, are responsible for:

—the preparation and fair presentation of the consolidated financial statements in accordance with generally

accepted accounting practice in New Zealand (being New Zealand Equivalents to International Financial

Reporting Standards) and International Financial Reporting Standards;

—implementing necessary internal control to enable the preparation of a consolidated set of financial

statements that is fairly presented and free from material misstatement, whether due to fraud or error; and

—assessing the ability to continue as a going concern. This includes disclosing, as applicable, matters related

to going concern and using the going concern basis of accounting unless they either intend to liquidate or to

cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the consolidated financial

statements

Our objective is:

—to obtain reasonable assurance about whether the consolidated financial statements as a whole are free

from material misstatement, whether due to fraud or error; and

—to issue an independent auditor’s report that includes our opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance

with ISAs NZ will always detect a material misstatement when it exists.

FIN 30 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018



FIN 30

Misstatements can arise from fraud or error. They are considered material if, individually or in the aggregate,

they could reasonably be expected to influence the economic decisions of users taken on the basis of these

consolidated financial statements.

A further description of our responsibilities for the audit of these consolidated financial statements is located at

the External Reporting Board (XRB) website at:

http://www.xrb.govt.nz/standards-for-assurance-practitioners/auditors-responsibilities/audit-report-1/


This description forms part of our independent auditor’s report.

The engagement partner on the audit resulting in this independent auditor's report is Aaron Woolsey

For and on behalf of


KPMG

KPMG Auckland

13 February 2019






FIN 29

Other information

The Directors, on behalf of the group, are responsible for the other information included in the entity’s Annual

Report. Other information includes the Chairman’s Review, Managing Director’s Review, disclosures relating to

corporate governance, the financial summary and the other information included in the Annual Report. Our

opinion on the consolidated financial statements does not cover any other information and we do not express

any form of assurance conclusion thereon.

In connection with our audit of the consolidated financial statements our responsibility is to read the other

information and, in doing so, consider whether the other information is materially inconsistent with the

consolidated financial statements or our knowledge obtained in the audit or otherwise appears materially

misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this

other information, we are required to report that fact. We have received the Chairman’s Review and have

nothing to report in regards to it. The Annual Report is expected to be made available to us after the date of this

Independent Auditor's Report and we will report the matters identified, if any, to those charged with

governance.

Use of this independent auditor’s report

This independent auditor’s report is made solely to the shareholders as a body. Our audit work has been

undertaken so that we might state to the shareholders those matters we are required to state to them in the

independent auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept

or assume responsibility to anyone other than the shareholders as a body for our audit work, this independent

auditor’s report, or any of the opinions we have formed.

Responsibilities of the Directors for the consolidated financial

statements

The Directors, on behalf of the company, are responsible for:

—the preparation and fair presentation of the consolidated financial statements in accordance with generally

accepted accounting practice in New Zealand (being New Zealand Equivalents to International Financial

Reporting Standards) and International Financial Reporting Standards;

—implementing necessary internal control to enable the preparation of a consolidated set of financial

statements that is fairly presented and free from material misstatement, whether due to fraud or error; and

—assessing the ability to continue as a going concern. This includes disclosing, as applicable, matters related

to going concern and using the going concern basis of accounting unless they either intend to liquidate or to

cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the consolidated financial

statements

Our objective is:

—to obtain reasonable assurance about whether the consolidated financial statements as a whole are free

from material misstatement, whether due to fraud or error; and

—to issue an independent auditor’s report that includes our opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance

with ISAs NZ will always detect a material misstatement when it exists.

FIN 31 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
I

REGULATORY DISCLOSURES


20 LARGEST ORDINARY SHAREHOLDERS (as at 1 March 2019) (Listing Rule 3.7.1 c)


Rank Shareholder No. of Securities %

1. CDL HOTELS HOLDINGS NEW ZEALAND LIMITED 74,743,077 70.79

2. BNP PARIBAS NOMINEES (NZ) LIMITED - NZCSD 5,962,409 5.65

3. HSBC NOMINEES (NEW ZEALAND) LIMITED A/C STATE STREET -NZCSD 5,666,701 5.37

4. NATIONAL NOMINEES NEW ZEALAND LIMITED - NZCSD 2,758,417 2.61

5.

JPMORGAN CHASE BANK NA NZ BRANCH-SEGREGATED CLIENTS ACCT -

NZCSD

2,568,748 2.43

6. CITIBANK NOMINEES (NEW ZEALAND) LIMITED - NZCSD 1,873,578 1.77

7. ACCIDENT COMPENSATION CORPORATION - NZCSD 1,164,603 1.10

8. SKY HILL LIMITED 917,449 0.87

9. LENG BENG KWEK 906,000 0.86

10. HSBC NOMINEES (NEW ZEALAND) LIMITED - NZCSD 733,276 0.69

11. AMALGAMATED DAIRIES LIMITED 684,980 0.65

12. KAY HONG CHIAM 475,251 0.45

13. MFL MUTUAL FUND LIMITED - NZCSD 463,297 0.44

14. CUSTODIAL SERVICES LIMITED 399,780 0.38

15. JALAER INVESTMENTS LIMITED 277,977 0.26

16. GEOK LOO GOH 168,002 0.16

17. ASB NOMINEES LIMITED 166,953 0.16

18. SITA SINGH 151,000 0.14

19. ASB NOMINEES LIMITED 140,000 0.13

20. HOWARD CEDRIC ZINGEL 139,915 0.13


NZCSD is the New Zealand Central Securities Depositary and provides a custodial depositary service to its clients and does not have

a beneficial interest in the shares held in its name.


20 LARGEST REDEEMABLE PREFERENCE SHAREHOLDERS (as at 1 March 2019) (Listing Rule 3.7.1 c))


Rank Shareholder No. of Securities %

1. CDL HOTELS HOLDINGS NEW ZEALAND LIMITED 45,224,095 85.75

2. BNP PARIBAS NOMINEES (NZ) LIMITED - NZCSD 2,945,671 5.59

3. HSBC NOMINEES (NEW ZEALAND) LIMITED - NZCSD 1,675,950 3.18

4. ACCIDENT COMPENSATION CORPORATION - NZCSD 935,848 1.77

5. LENG BENG KWEK 453,000 0.86

6. NATIONAL NOMINEES NEW ZEALAND LIMITED - NZCSD 397,131 0.75

7. KAY HONG CHIAM 211,324 0.40

8. ASB NOMINEES LIMITED 136,425 0.26

9. ALAN DAVID WHITE 107,400 0.20

10. CUSTODIAL SERVICES LIMITED 44,600 0.08

11. JENNIFER GAYE SIMPSON 43,000 0.08

12. CUSTODIAL SERVICES LIMITED 40,300 0.08

13. THEODORE JOHN VAN GELDERMALSEN + MARGARET GAY FREEMANTLE 38,000 0.07

14. HOWARD CEDRIC ZINGEL 31,592 0.06

15. JOAN LESLEY THOMPSON 30,200 0.06

16. ROGER EDWARD HAYWARD + SUSAN ELIZABETH HAYWARD 28,909 0.05

17. SEA AND PEAK EQUITIES LIMITED 23,400 0.04

18.

LYNNE MARIE MARX-SHEATHER + WALTER BRENT SHEATHER + PATRICIA

VERA SHEATHER + SIMON MIDDLETON PALMER

22,263 0.04

19. RICHARD ALEXANDER COUTTS 22,228 0.04

20. LING FOO KOK 20,134 0.04


NZCSD is the New Zealand Central Securities Depositary and provides a custodial depositary service to its clients and does not have

a beneficial interest in the shares held in its name.


HOLDINGS SIZE – ORDINARY SHARES (as at 1 March 2019)


Range Total Holders Number of shares Percentage of Issued Capital


1 - 99 5 208 0.00

100 - 199 32 4,844 0.00

200 - 499 469 161,673 0.15

500 - 999 327 231,595 0.22

1,000 - 1,999 212 305,089 0.29

2,000 - 4,999 231 708,564 0.67

5,000 - 9,999 118 834,135 0.79

10,000 - 49,999 89 1,705,006 1.61

50,000 - 99,999 15 1,109,829 1.05

100,000 - 499,999 9 2,039,678 1.93

500,000 - 999,999 3 2,508,429 2.38

1,000,000 - 2 95,969,240 90.90

Rounding 0.01

Total 1512 105,578,290 100.00



HOLDINGS SIZE – REDEEMABLE PREFERENCE SHARES (as at 1 March 2019)


Range Total Holders Number of shares Percentage of Issued Capital


100 - 199 38 5,843 0.01

200 - 499 39 12,067 0.02

500 - 999 25 17,351 0.03

1,000 - 1,999 23 32,781 0.06

2,000 - 4,999 19 69,250 0.13

5,000 - 9,999 12 73,862 0.14

10,000 - 49,999 19 441,545 0.84

100,000 - 499,999 4 908,149 1.72

1,000,000 - 2 51,178,695 97.04

Rounding 0.01

Total 181 52,739,543 100.00


MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | FIN 32
II



DOMICILE OF ORDINARY SHAREHOLDERS (as at 1 March 2019)



Number Number of shares Percentage of Issued Capital



New Zealand 1,417 102,554,685 97.14

Overseas holders 95 3,023,605 2.86

Total 1,512 105,578,290 100.00



DOMICILE OF REDEEMABLE PREFERENCE SHAREHOLDERS (as at 1 March 2019)



Number Number of shares Percentage of Issued Capital



New Zealand 170 51,984,976 98.57

Overseas holders 11 754,567 1.43

Total 181 52,739,543 100.00



WAIVERS FROM NZX LIMITED



On 23 March 2018, NZX Limited (NZX) granted the Company a waiver from NZX Main Board Listing Rule (Listing Rule) 5.2.3 in respect of its preference

shares for a period of twelve months from that date (the Preference Shares Waiver).

Listing Rule 5.2.3 provides that a class of securities will generally not be considered for quotation unless those securities are held by at least 500 members

of the public, holding at least 25% of the number of securities of the class issued, with each member holding at least a minimum holding.

NZX granted the Preference Shares Waiver on the following conditions:


(a) that the directors of the Company certify to NZX Regulation that allowing the preference shares to remain quoted is in the best interests of the holders

of the preference shares;

(b) the Company clearly and prominently discloses the waiver, its conditions and the implications in its half-year and annual reports; and

(c) that the Company consistently monitors the total number of Members of the Public holding Preference Shares and the percentage of Preference

Shares held by Members of the Public holding at least a Minimum Holding; and

(d) the Company notifies NZX Regulation as soon as practicable if there are material changes to the total number of Members of the Public holding

Preference Shares, and /or the percentage of Preference Shares held by Members of the Public.


On 3 April 2018, NZX also granted the Company a waiver from Listing Rule 5.2.3 in respect of its ordinary shares for a period of twelve months from that

date (the Ordinary Shares Waiver).

NZX granted the Ordinary Shares Waiver on the following conditions:


(a) that the Company clearly and prominently discloses the waiver, its conditions and the implications in its half-year and annual reports; and

(b) that the Company consistently monitors the total number of Members of the Public holding Ordinary Shares and the percentage of Ordinary Shares

held by Members of the Public holding at least a Minimum Holding; and

(c) the Company notifies NZX Regulation as soon as practicable if there are material changes to the total number of Members of the Public holding

Ordinary Shares, and /or the percentage of Ordinary Shares held by Members of the Public.


The implication of these waivers is that the Company’s preference and ordinary shares may not be widely held and there may be reduced liquidity in both

classes of shares.



SUBSTANTIAL SECURITY HOLDERS


According to notices given to the Company under the Securities Markets Act 1988, as at 1 March 2019, the substantial security holders in the Company are noted

below:



Securities Class %

CDL Hotels Holdings New Zealand Limited 74,139,077 Ordinary Shares 70.79%

Aberdeen Standard Asia Focus plc 5,962,409 Ordinary Shares 5.65%

Aberdeen Standard Investments (Asia) Limited 13,960,356 Ordinary Shares 13.24%


CDL Hotels Holdings New Zealand Limited is a wholly owned subsidiary of Millennium & Copthorne Hotels plc. As at 1 March 2019, the total number of issued

voting securities of Millennium & Copthorne Hotels New Zealand Limited (all of which are ordinary shares) was 105,578,290. The Company holds 99,547

repurchased ordinary shares as treasury stock.

The total number of non-voting redeemable preference shares was 52,739,543. As these securities are non-voting securities, there is no requirement to provide

substantial security holder notices.


STATUTORY INFORMATION


DIRECTORS (section 211 (1)(i) Companies Act 1993)

As at 31 December 2018, the Company’s Directors were Messrs. C Sim, BK Chiu, R Bobb, K Hangchi, GA McKenzie and KS Tan. Messrs. Chiu, Hangchi and

Tan were appointed by Millennium & Copthorne plc


The gender breakdown of the Board is 6 male directors and 0 female directors. MCK currently has 4 female and 6 male officers.


INTERESTS REGISTER (sections 189 (1) (c) and 211(1)(e) Companies Act 1993)

The Company maintains an Interests Register as required under the Companies Act 1993. For the period under review, the following entries were recorded:


USE OF COMPANY INFORMATION (section 145 Companies Act 1993)

During 2018, the Board did not receive any notices from any Directors of the Company requesting the use of company information which they would have received

in their capacity as Directors which would not otherwise have been available to them.


SHARE DEALING (section 148, Companies Act 1993)

No share dealings by Directors occurred during 2018.


DIRECTORS’ AND ASSOCIATED PERSONS SHAREHOLDINGS (as at 31 December 2018)

Director 2017 2018

C Sim Nil Nil

B K Chiu Nil Nil

K Hangchi Nil Nil

KS Tan Nil Nil

R Bobb Nil Nil

GA McKenzie Nil Nil

FIN 33 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
III


REMUNERATION (section 161 and 211(1)(f), Companies Act 1993)

The total remuneration and value of other benefits earned received by each of the Directors of the Company for the year ending 31 December 2018 was:

Director Remuneration

C Sim 35,000

B K Chiu (*) 598,684

K Hangchi 35,000

KS Tan (*) Nil

R Bobb 42,000

GA McKenzie 38,500


(*)Mr. KS Tan is currently Interim Group Chief Executive Officer of Millennium & Copthorne Hotels plc and Mr. B K Chiu is an employee of the Company. Neither

of these persons received remuneration as a director of the Company or of any of the Company’s subsidiaries.


INDEMNITY AND INSURANCE (section 162, Companies Act 1993)

In accordance with the Company’s constitution, the Company has insured all its Directors and the Directors of its subsidiaries against liabilities to other parties

(except the Company or a related party of the Company) that may arise from their positions as Directors. The insurance does not cover liabilities arising from

criminal actions.



GENERAL DISCLOSURES OF INTEREST (section 140(2), Companies Act 1993)

As at 31 December 2018, the Directors of the Company have made general disclosures of interest in the following companies:


C SIM


Chairman / Director of:

CDL Investments New Zealand Limited


Director of: Autocaps (Aust) Pty Ltd Autocaps Pastoral Division Pty Limited

Autocaps Vogue Pty Limited Bathurst Range Investments Pty Limited Builders Recycling Properties Pty Ltd

Builders Recycling Operations Pty Ltd CS Investments No. 1 Pty Ltd Desert Rose Group Pty Limited

Desert Rose Holdings Pty Limited DMM Investments (NSW) Pty Ltd Dockside Parramatta Pty Limited

Dockside Venues Pty Ltd East Quarter Group Pty Ltd East Quarter Hurstville Pty Limited

EQ Constructions Pty Ltd EQ Equity Pty Ltd EQ Finance Services Pty Limited

EQ Gosford Pty Ltd EQ Projects Pty Ltd EQ Projects Holdings Pty Ltd

EQ Property Holdings Pty Ltd EQ Revesby Pty Ltd EQ Riverside Pty Ltd

EQ Zetland Pty Ltd EQ Zetland Finance Pty Ltd Hurstville NSW Pty Limited

Llenruk Pty Ltd Naxta Pty Ltd New Dale Sim Pty Ltd

PBD Phoenix Pty Limited PCC Devco 1 Pty Limited Phoenix Palm Developments Pty Limited

Preslite Drive Technologies Pty Limited SSK Investments Pty Ltd SSK Investments No 2 Pty Ltd

SSK Investments O/S Pty Ltd Waterbrook Bayview Pty Ltd Waterbrook Bayview Investment Pty Ltd

Waterbrook Bayview Village Management Pty Ltd Waterbrook Bowral Pty Ltd Waterbrook Bowral Investment Pty Ltd

Waterbrook Brand Pty Ltd West Quarter Hurstville Pty Limited



R BOBB

Director of: Bobb Management Pty Ltd Birkenhead Holdings Pty Ltd

Birkenhead Investments Pty Ltd Continental Investments Pty Ltd Furscarbo Pty Ltd

Hotelcorp New Zealand Pty Ltd Kingsgate Hotel Pty Ltd Kingsgate Holdings Pty Ltd

Kingsgate Investments Pty Ltd Melmark Securities Pty Ltd. Millennium & Copthorne Hotels Pty Ltd.

RAB Capital Pty Ltd Star Securities Australia Pty Ltd Trans National Properties Ltd


BK CHIU

Chairman / Director of: Quantum Ltd Waitangi Resort Joint Venture Committee


Director of: All Seasons Hotels & Resorts Ltd CDL Investments New Zealand Ltd

CDL Land New Zealand Ltd Context Securities Ltd Hospitality Group Ltd

Hospitality Leases Ltd Hospitality Services Ltd Kingsgate Hotels & Resorts Ltd

Millennium & Copthorne Hotels Ltd QINZ Holdings (New Zealand) Ltd QINZ (Anzac Avenue) Ltd



K HANGCHI

Director of: CDL Hotels Holdings New Zealand Limited KIN Holdings Limited

Hong Leong Finance Limited Hong Leong Finance Nominees Pte Ltd Hong Leong Nominees (Private) Limited

Millennium Securities Nominees Pte Ltd Millennium Securities Pte Ltd Singapore Nominees Private Ltd

Sun Yuan Holdings Pte Ltd Sun Yuan Overseas Pte Ltd



G A MCKENZIE

Director of: CMO Energy NZ GMACK Consulting Ltd

Luxottica Retail New Zealand Ltd McHarry Holdings Ltd Saw 2015 Ltd



K S TAN


Chairman / President/ Director of: Grand Plaza Hotel Corporation

Director / President of: The Philippine Fund Limited


Internal Director of: CDL Hotels (Korea) Ltd

Executive Director / Chief Executive Officer of: Millennium & Copthorne Hotels plc

Commissioner of: PT Millennium Sirih Jakarta Hotel


Director of: CDL Investments New Zealand Limited

CDL Entertainment & Leisure Pte Ltd City Century Pte Ltd First Sponsor Group Limited

Harbour Land Corporation Hong Leong Hotel Development Limited

Millennium & Copthorne Hotels Management (Shanghai) Limited Millennium & Copthorne International Limited

Rogo Realty Corporation



MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018 | FIN 34
IV


EMPLOYEE REMUNERATION (section 211(1) (g) Companies Act 1993)

The number of employees or former employees of the Company and its subsidiaries (excluding publicly listed subsidiaries) who received remuneration and any

other benefits in their capacity as employees, the value of which was or exceeded $100,000 per annum in 2018 are as follows:


Remuneration and value

of other benefits

Number. of

employees

100,001 – 110,000 4

110,001 – 120,000 4

120,001 – 130,000 2

130,001 – 140,000 2

150,001 – 160,000 3

160,001 – 170,000 1

180,001 – 190,000 3

190,001 – 200,000 3

200,001 – 210,000 1

220,001 – 230,000 3

230,001 – 240,000 1

390,001 – 400,000 1

590,001 – 600,000 1



DONATIONS (section 211(1)(h) and (2)

The Company and its subsidiaries made donations to charity totaling $319 during the year.


AUDIT FEES (section 211(1)(j) and (2)

During the period under review, the following amounts were payable to the external auditors KPMG:



2017 ($’000) 2018 ($’000)


New Zealand Australia New Zealand Australia

Annual Audit

283 23 292 25

KPMG Other Services

52 nil 64 nil



SUBSIDIARY COMPANIES AND DIRECTORS (section 211(2) of the Companies Act 1993)

The Company’s subsidiaries and their directors as at 31 December 2018 are listed below:


NAME DIRECTORS OWNERSHIP ACTIVITY


All Seasons Hotels and Resorts Ltd

BK Chiu, JB Pua 100% Non-trading

Birkenhead Holdings Pty Ltd

R Bobb, JB Pua 100%


Holding Company (Australia)

Birkenhead Investments Pty Ltd

R Bobb, JB Pua 100%


Holding Company (Australia)

CDL Investments New Zealand Ltd ()


C Sim, RJ Austin, BK Chiu,

J Henderson, KS Tan, VWE Yeo

66.42% Holding Company

CDL Land New Zealand Ltd*

BK Chiu, JB Pua 66.42% Property Investment & Development Company

Context Securities Ltd

BK Chiu, JB Pua 100% Investment Holding Company

Hospitality Group Ltd

BK Chiu, N Hood, KF Luxon 100% Holding Company

Hospitality Leases Ltd

BK Chiu 100% Lessee Company

Hospitality Services Ltd

BK Chiu, KF Luxon, JB Pua 100% Hotel Management Company

Hotelcorp New Zealand Ltd

R Bobb, JB Pua 100%


Holding Company (Australia)

KIN Holdings Ltd

JB Pua, K Hangchi 100%


Holding company

Kingsgate Holdings Pty Ltd

R Bobb, JB Pua 100%


Holding Company

Kingsgate Hotels And Resorts Ltd

BK Chiu, JB Pua 100% Franchise Holder

Kingsgate Hotels Ltd

JB Pua 100%


Non-trading

Kingsgate Hotel Pty Ltd

R Bobb, JB Pua 100%


Non-trading (Australia)

Kingsgate Investments Pty Ltd

R Bobb, JB Pua 100%


Residential Apartment Owner (Australia)

Kingsgate International Corporation Ltd

JB Pua, 100%


Holding Company

Millennium & Copthorne Hotels Ltd

BK Chiu, JB Pua 100% Non-trading

Millennium & Copthorne Hotels Pty Ltd

R Bobb, JB Pua 100% Non-trading (Australia)

QINZ (Anzac Avenue) Ltd

BK Chiu, JB Pua 100%


Hotel Owner

QINZ Holdings (New Zealand) Ltd

BK Chiu, JB Pua 100%


Holding Company

Quantum Ltd

BK Chiu, KF Luxon, JB Pua, 100%


Holding company


() Listed on the New Zealand Stock Exchange

* Mr DJ Lindsay ceased to be a director of CDL Land New Zealand Limited on 15 November 2018

--Where the directors of the Company’s subsidiaries are employees of the Company, they do not receive any remuneration or other benefits as a director. Their

remuneration and other benefits are received as employees and are included in the relevant banding under Employee Remuneration.


--The following persons received remuneration as Directors of the Company’s subsidiaries during 2018: C Sim ($37,500), VWE Yeo ($30,000), RJ Austin

($35,000), J Henderson ($30,000).

FIN 35 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2018
THIS PAGE HAS BEEN LEFT INTENTIONALLY BLANK

BOARD OF DIRECTORS
Colin Sim (Chairman)

BK Chiu (Managing Director)

Kian Seng Tan (Non-Executive Director)

Kevin Hangchi (Non-Executive Director)

Richard Bobb (Independent Director)

Graham McKenzie (Independent Director)

SENIOR MANAGEMENT

Greg Borrageiro (Director, Information Technology)

Evette Chauvineau (New Zealand Marketing Manager)

Brendan Davies (Director, International Sales & Marketing)

Craig Fletcher (Director, Property Management)

Takeshi Ito (Vice President Legal & Company Secretary)

Karl Luxon (Vice President Operations)

Boon Pua (Vice President Finance)

Kim-Marie Rixson (Vice President Human Resources)

Alison Smith (National Director of Sales, Conferences

and Incentives)

Josie Wilson (National Distribution & Revenue Manager)

REGISTERED OFFICE & CONTACT DETAILS

Level 13, 280 Queen Street, Auckland, New Zealand

PO Box 5640, Wellesley Street, Auckland 1141

Telephone: (09) 353 5010

Facsimile: (09) 309 3244

Website: www.millenniumhotels.com

Email: sales.marketing@millenniumhotels.co.nz

AUDITORS

KPMG, Auckland

BANKERS

ANZ Bank New Zealand Limited

Hong Kong & Shanghai Banking Corporation Limited

SOLICITORS

Bell Gully

SHARE REGISTRAR

Computershare Investor Services Limited,

Level 2, 159 Hurstmere Road, Takapuna,

Private Bag 92119, Auckland 1020, New Zealand

Telephone: +64 9 488 8700

Facsimile: +64 9 488 8787

email: enquiry@computershare.co.nz

STOCK EXCHANGE LISTING:

New Zealand Exchange (NZX)

Company Code: MCK

HEAD OFFICE
Head Office Tel: (09) 353 5010

Level 13, 280 Queen Street

PO Box 5640, Wellesley St, Auckland

NATIONAL CONFERENCE OFFICE

Ph: 0800 4 MEETINGS (0800 4 633 846)

Email: meetings@millenniumhotels.co.nz

www.meetingsnz.co.nz

SALES

Email: sales.marketing@millenniumhotels.co.nz

International Sales Tel: (09) 353 5085

Corporate Sales Auckland Tel: (09) 353 5010

Corporate Sales Wellington Tel: (04) 382 0770

CENTRAL RESERVATIONS

Ph: 0800 808 228

Email: central.res@millenniumhotels.co.nz

www.millenniumhotels.com

Data sourced from publicly available filings. Our datasets may not be complete. Automated analysis can produce errors. If you believe any data on this page is incorrect, please contact us at hello@nzxplorer.co.nz. For informational purposes only. Not investment advice.

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