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MCK 2022 Annual Report

Annual Report30 March 2023MCKConsumer Discretionary

H.A.R.I. (Hotel Automated Robotic Implement)
at M Social Auckland. With the help of Keenon Robot,

H.A.R.I. is the first delivery ButlerBot of its kind in New Zealand.

Cover Image: Millennium Hotel Queenstown, Lobby Area

Annual Report Issued 31 March 2023
Annual Shareholder Meeting 23 May 2023

Half Year End 30 June 2023

Full year End 31 December 2023

Chairman’s Review 2

Managing Director’s Review 5

Developments 6

Board Of Directors 8

Hotel Ownership 9

Millennium Hotels & 10

Resorts In New Zealand

My Millennium 11

Financial Statements FIN1 – FIN26

Auditor’s Report FIN27 – FIN30

Corporate Governance CG1 – CG4

Regulatory Disclosures Reg1 - Reg5

And Statutory Information

2018

20192020*2021*2022

Revenue

$218.8m $229.7m $172.0m $164.8m$144.2m

Profit Before Tax

$85.1m$85.4m$54.4m$64.6m$44.8m

Profit After

Tax & NCI

$49.4m $49.7m $48.5m $40.0m $21.7m

Total Assets

$898.2m $1,008.2m $664.1m $680.8m $709.2m

Group Equity

$640.3m $715.3m $474.7m $514.2m $531.0m

Net Asset Backing /

Per Share (cost basis)

N/AN/A$3.00$3.25$3.35

Net Asset Backing /

Per Share (market value basis)

$4.04$4.52$4.70$5.04$4.99

Market Value of NZ

Development Properties

$337.8m $315.6m $286.4m $334.1m$342.7m

Market Value of

Australian Development

Properties

$91.0m $88.4m $68.5m $61.7m$54.9m

Market Value of NZ

Investment Properties

$ - $ - $6.4m $25.5m$62.6m

Market Value of NZ Hotel

Properties

$542.3m $585.5m $561.9m $567.6m$534.4m

FIVE YEAR TREND STATEMENT

CONTENTSCALENDAR

Colin Sim

Chairman

Stuart Harrison

Managing Director

* During 2021, the Group changed its accounting policy relating to the measurement of land and buildings from revaluation to historical cost.

The comparative figures for 2020 are restated accordingly.

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022 | 1

CHAIRMAN’S
REVIEW

OVERVIEW

If we had to use one word to describe 2022, it would be “tough”.

The year commenced with a period of lockdowns affecting our

hotels – notably Rotorua and Bay of Islands – and transitioned

with borders re-opened but restricted staffing. Like most

businesses in the hospitality and tourism sectors, we were

affected by labour and skill shortages across the country and

the intense competition to retain and attract new employees.

This continues to be a current on-going challenge.


It was pleasing to have the transition from an Auckland MIQ

based focus (in the first half of the year) to an opening of the

international borders and the associated increases in visitor

numbers. This was certainly welcome news, particularly for

Queenstown, however the lack of employees at our hotels

across the country meant having to adjust our inventory and

service delivery to ensure that all of our guests received a

warm welcome and the best possible service you would expect

at any of our New Zealand hotels.

2022 also was a year of change as we bade farewell to long-

serving Managing Director BK Chiu and welcomed back Stuart

Harrison to MCK to take BK’s place in July. Stuart has already

made an impact with the Board and the hotel teams and we

are very much looking forward to his contribution to our future

strategic direction.


On behalf of the Board, we take this opportunity to sincerely

thank all of our employees at our hotels and our corporate

offices for their work during the past year. We sincerely

appreciate all of your efforts.

FINANCIAL PERFORMANCE & FINANCIAL POSITION

For the year ended 31 December 2022, MCK recorded a profit

attributable to owners of the parent of $21.7 million (2021:

$40.0 million).


With no one-off gains recognized during 2022, our majority-

owned subsidiary CDL Investments New Zealand Limited (“CDI”)

has been the core contributor to our profits. CDI recorded

another strong year with the year concluding a number of

section sales despite a rapid change in the residential markets

in the last few months of the year.


MCK’s New Zealand hotel operations recorded a loss before

tax of $4.0 million (2021: $2.1 million loss excl. one-off gain

from sale of land). Despite the reopening of the international

border, visitor numbers remained comparatively low and

inventory reductions due to the lack of staff also impacted on

revenue and profitability.

Our total revenue in 2022 was $144.2 million (2021: $164.8

million) and our earnings per share decreased to 13.72 cents

per share (2021: 25.31 cents per share (incl. one-off gain from

sale of land). At 31 December 2022, MCK’s shareholders’ funds

excluding non-controlling interests was $531.0 million (2021:

$514.2 million). Total assets increased to $709.2 million (2021:

$680.8 million) with net asset backing (with land and building

at cost and before distributions) also increasing to 335.4 cents

per share (2021: 324.8 cents per share).

NEW ZEALAND HOTEL OPERATIONS

2022 saw our New Zealand hotels record an operating revenue

of $65.2 million (2021: $55.2 million) for the year. The impact

of Covid lockdowns and restrictions in place around isolation

tempered revenues severely throughout the year. The initial

part of the year was supported by the utilisation of the M

Social Hotel (Auckland) as an MIQ and on the decommissioning

and re-opening of borders the recovery commenced in the

leisure locations of Bay of Islands, Queenstown and Rotorua.

Whilst there was an increase in revenue the sustained labour

shortages and associated increased costs meant delivering

a profitable result for the year was always going to be

challenging. The Board consider the result creditable given

the current circumstances but are targeting a return to overall

profit this year.


Overall, an occupancy percentage of 43.7% (2021: 36.1%),

was achieved with an average RevPAR (Revenue Per Available

Room) of $76.59 (2021: $57.91).


At the coalface, we were pleased to see the completion of

the first stage of our refurbishment at Millennium Hotel

Queenstown of 62 rooms. We are already proceeding with the

next 145 rooms which will be completed in stages between

May and December 2023.

FINANCIAL PERFORMANCE CONSOLIDATED

Actual

FY2022

$000’s

Actual

FY2021

$000’s

Hotel Revenue65,24555,247

Rental Income3,0021,942

Property Sales75,951107,583

Revenue144,198164,772

One-Off land Sale-15,870

Operating Profit43,24264,406

Net Finance Income1,539187

Profit before Income Tax 44,78164,593

Profit for the Year21,71340,049

Earnings Per Share (Cents)13.7225.31


“

2022 was a tough year for the tourism

and accommodation sectors,

our results reflected that

2 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022

CDL INVESTMENTS NEW ZEALAND LIMITED (“CDLI”)
CDLI performed well in 2022 nearly matching its 2021 results

despite a rapid change in the property markets in late 2022

and recorded an operating profit after tax for the year of $31.2

million (2021: $31.3 million).


CDLI has maintained its dividend at 3.5 cents per share and

MCK’s Board has again resolved to take its CDLI dividend in

cash when it is paid in May.

NEW ZEALAND HOTELS

Actual

FY2022

Actual

FY2021

Occupancy (%)43.7%36.1%

Revenue Per Available Room $76.59 $57.91

Hotel Revenue65,24555,247

Rooms Available 1,679

PERSONNEL

Wages, Salaries & Benefits34,27529,077

Wages Subsidy(222)(3,990)

Personnel Expenses34,05325,087

Hotels Head Count873634

FINANCIAL PERFORMANCE - AUSTRALIA

Australia (Owned 100%)

Actual

FY2022

Actual

FY2021

Units Available (Open)4151

Number of Units Sold This Year510

Units Available (Close)3641

Currently Rented Out3236

Rental & Sales Income11,60717,389

Profit Before Income Tax5,4877,340

FINANCIAL PERFORMANCE - CDLI

Actual

FY2022

$000’s

Actual

FY2021

$000’s

Revenue67,09891,941

Operating Profit41,66142,811

Net Finance Income1,657612

Profit before Income Tax43,31843,423

AUSTRALIA UPDATE

In 2022, a total of five (2021: 10) apartments were sold at the

Zenith Residences in Sydney. We continue to own and manage

36 apartments being predominantly one bedroom units plus

some two – three bedrooms units. In 2023, MCK will continue

its plans to gradually sell down its interest in the Zenith

Residences.

DIVIDEND ANNOUNCEMENT

MCK’s Board has resolved to declare and pay all shareholders

a fully imputed dividend of 3 cents per share for 2022. The

dividend, payable to all shareholders, will be paid on 12 May

2023 with a record date of 5 May 2023. The dividend remains

at a sustainable level where shareholders are able to receive

a return commensurate with MCK’s current profitability while

still ensuring that the company retains sufficient resources to

progress refurbishment and other business critical projects

over the coming year.



Staffing remains our biggest challenge

and we asked a lot of our people

Below: Private Dining Room at M Social Auckland

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022 | 3

H.A.R.I. can fit a wide variety of items from food and drinks to towels and amenities. It currently can run 4 errands in succession.
H.A.R.I. is interfaced with both the elevator and phone systems which allows him to take the elevator autonomously then alert

the guest upon arrival to their room.

OUTLOOK

Although worsening global economic conditions will have an

inevitable impact on our performance over the coming year,

there are grounds for optimism as well. Global demand for

travel is strong and is expected to remain so during 2023 as

people look to reconnect with family and friends across the

world or explore new locations.


We have started 2023 positively with good demand seen in our

summer season, but like a lot of New Zealand we have been

affected by recent weather events particularly in Northland

and Auckland. While our hotels have escaped any serious

physical damage from the cyclones and flooding, the impact

on our revenue and occupancy is still to be determined. We do

believe that there will be continued growth in the second half

of 2023 thanks to events such as the FIFA Women’s World Cup

to be held in New Zealand and Australia in July and August.


Conferencing and meeting business is also showing good signs

of recovery and growth and we are looking to add as much

business as we can sustain into our hotels which are geared to

host such events.

We are excited that our refurbishment programme at

Millennium Hotel Queenstown is now well underway along

with other locations being scheduled to be completed in 2024

which will see increased rate growth and clientele coming back

to our key hotels. In addition to the works at Millennium Hotel

Queenstown, rooms refurbishment is scheduled to commence

at Copthorne Hotel & Resort Bay of Islands and at Millennium

Hotel Rotorua in the second quarter of 2023 after the end of

the current high season.

Colin Sim

Chairman

16 February 2023

Our optimism is tempered slightly with some moderate caution

- we do not expect the next twelve to eighteen months to be

easy for our business but we also expect that trading conditions

will be easier now that overriding restrictions caused by the

pandemic have eased.


Our new product will create a very strong platform which will

allow us to deliver stronger returns from 2024 onwards and

the Board will be looking at additional ways to improve and

invest in our properties. We therefore expect that 2023 will

be an exciting and critical year as we continue on our recovery

journey.

4 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022

MANAGING
DIRECTOR’S

REVIEW

As I go about writing this review it can be easily lost as to what

a ‘tough’ year 2022 was, and specifically considering that at

this time twelve months ago various locations in New Zealand

were in lock-downs under COVID response actions. We were

able to close out 2022 with the thought that things were

on the improve, with international borders re-opened and

an invigorating response to being able to travel (and stay in

hotels) again.

It is difficult therefore that some fundamental things have

changed in a short space of time as the country has had to

grapple with the effects of the Auckland weather events in

late January 2023 and more recently the effects of Cyclone

Gabrielle which is incredibly devastating and will have long

term consequences not only for the East Coast of the North

Island but for New Zealand’s key infrastructure as well. Our

thoughts and sympathies go out to everyone affected by these

events.

While MCK was not directly affected by the devastation, there is

no question that we will see indirect effects through increases

in the price of goods, resources, labour and other input costs.

Given that we are still very much in a recovery environment,

such increases across the board will have an impact on our

business. We will need to revisit how we set rates, which hotels

we look to prioritise for refurbishment and the regions where

we look to invest. We will also need to look closely at the cost

of doing business and how we can improve our operational

performance at all levels. We need to be innovative and think

outside the box.

I have the benefit of having worked for MCK some years ago.

It has been pleasing to see several familiar faces and to know

that many of the key properties still remain with some having

been upgraded or added in the period since I left. Over the

last six months, since I re-commenced with the company, I have

asked our senior teams at our corporate office and our hotel

general managers to relook at their planning and to outline

what they see as areas of key need and attention. It will not

be a surprise to anyone that the three most important issues

remain “people” and “product” and “profit”.

PEOPLE

Staffing in our sector and in hospitality remains difficult and

will stay that way for some time. While some of our hotels

have installed robots to help with some basic customer service

needs, hospitality is still very much about the human touch.

The service excellence you expect to see as a guest at our

hotels is only one side of the story. What takes place behind

the scenes in terms of preparation before and after your

stay largely goes unnoticed unless something goes wrong.

Ensuring that we provide the best possible guest experience is

always top of mind.

People are therefore at the core of our operations and keeping

them with MCK is the key focus for us post-pandemic. We are

acutely aware how difficult this is and in 2022 one of the steps

taken was to put in place an initiative to refer prospective

employees through our existing workforce and that has yielded

a number of successes across our network.

Remuneration may be the metric which everyone looks to

in order to make comparisons within the industry but one

consistent feature of our industry is that having opportunities

to upskill and take on additional challenges is something that

is of great value and therefore that is something we are looking

at with a view to improving what we have now.

We are aiming to develop a point of difference and to broaden

the key skillsets of our hotel teams over the course of 2023.

Building up a strong core knowledge base across our network

within our existing teams as we look to grow again is a key

metric for us. We also believe that as foreign visitors and

working holiday visa holders gradually return to New Zealand,

there will be a good level of enthusiasm for them to stay and

work in the tourism and accommodation sectors as travel looks

to recover around the world. New Zealand still has a solid

reputation as an attractive destination for work post-pandemic

and we are confident that as a country we have many of the

right incentives to attract talent for the short and longer term.

PRODUCT

Keeping our hotels up to date and attractive to our customers,

both international and domestic, is as important in the

current environment as retaining our people. With domestic

and overseas clients again reaching out to us and asking for

significant bookings over this year and next, it is critical that

we get refurbishment projects underway and completed within

the next two years.

We have set ourselves an ambitious workplan which will cover

key hotels in the main centres and we are confident that

despite the challenges with labour and materials, we will be

able to meet our own expectations with these improvements

and deliver the stay and experience our clients are demanding

of us. Without our refurbished product, we will not be able to

maximize our opportunities for growth and will see us losing

market share to our competitors as they expand and improve

their product offering.

PROFIT

All that said, I believe that there are reasons to remain

optimistic during 2023. I can say that I have confidence in

our people and the properties we have now and I believe that

we will be able to rebuild a strong path to growth in the near

future. This requires that we set the right strategies in place

across our network to chase opportunities that will provide

growth in revenue and cashflow to our business which we have

not been able to obtain in the last few years.

Stuart Harrison

Managing Director

8 March 2023

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022 | 5

DEVELOPMENTS
MILLENNIUM HOTEL QUEENSTOWN

Millennium Hotel Queenstown has completed Stage 1 with 57 rooms refurbished and currently progressing through Stage 2

with 75 rooms under refurbishment. In the period to 31 December 2022: $5.0m has been spent.

Lobby Area

Deluxe Twin RoomDeluxe Room Bathroom

Deluxe Room with Archway Window

6 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022

COPTHORNE HOTEL AND RESORT BAY OF ISLANDS - WORKING CONCEPT ROOMS
Copthorne Hotel & Resort Bay of Islands is progressing through a consenting phase which will see ~$6.0m being spent

on refurbishment.

Seaview Twin Room

Seaview Twin Room

Seaview King Room

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022 | 7

BOARD OF DIRECTORS
COLIN SIM Chairman & Independent Director

Mr. Sim is the executive chairman of the East Quarter Group of

companies in Australia. The East Quarter Group is involved in

the development, investment and management of residential,

commercial and industrial projects across New South Wales.

Mr. Sim has strong analytical skills and extensive experience

in property development/investment and business in

Australia. He studied Mechanical Engineering in London and

has lived in Sydney, Australia for over 40 years.

Mr. Sim was appointed to the Board in July 2017 and was

re-elected to the Board at the 2021 Annual Meeting of

shareholders.

STUART HARRISON Managing Director,

Member of the Audit Committee

Stuart Harrison has nearly three decades of financial reporting

and senior management experience within the utilities,

hospitality and property industries and was appointed as

MCK’s Managing Director in July 2022. As Chief Financial

Officer for real estate investment trusts and managers with

portfolios with over $1 billion of assets, he oversaw their

financial and management reporting, treasury management

and tax compliance within both New Zealand and Australia

and has also overseen significant equity raising, debt facility

renewals and strategic acquisitions. Stuart was MCK’s Vice

President Finance between 2000 and 2008.

Stuart holds a Bachelor of Commerce and Chartered

Accountants Australia and NZ qualifications.

EIK SHENG KWEK Non-Executive Director

Mr. Kwek is currently the Group Chief Operating Officer of

City Developments Limited (“CDL”) having previously been

CDL’s Group Chief Strategy Officer. Mr. Kwek joined CDL in

2009, covering Business Development for overseas projects

before being appointed as Head of Corporate Development.

He was appointed as Chief Strategy Officer in 2014 and was

additionally appointed Head, Asset Management in April 2016.

Prior to joining CDL, he was with the Hong Leong Group of

companies in Singapore specialising in corporate finance roles

since 2006.

He is also Executive Director of Millennium & Copthorne Hotels

Limited, previously listed on the London Stock Exchange as

Millennium & Copthorne Hotels plc. He holds a Bachelor of

Engineering in Electrical and Electronics Engineering from

Imperial College of Science, Technology and Medicine and a

Master of Philosophy in Finance from Judge Business School,

Cambridge University.

Mr. Kwek was appointed to the Board on 1 January 2020 and

was elected by shareholders at the 2020 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 appointed to the Board in 2016 and was

last re-elected to the Board at the 2021 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 appointed to the Board in 2006 and was

last re-elected to the Board at the 2022 annual meeting of

shareholders.

LESLIE PRESTON Independent Director,

Chair of the Audit Committee

Leslie Preston was appointed to the Board in February 2021.

Ms. Preston founded Bachcare Holiday Homes (“Bachcare”)

in 2003 and was CEO and a director until 2020. Under her

leadership Bachcare grew to become the leading full-service

holiday home rental management company in New Zealand

and was named one of The World’s Top 20 Vacation Rental

Companies in 2019.

Ms. Preston hails from New York and has worked for KPMG

Peat Marwick and Bankers Trust in the United States and for

Boston Consulting Group and BellSouth / Vodafone in New

Zealand. Her senior management experience has included

roles in marketing, customer and corporate operations as

well as business strategy. She holds an MBA from Stanford

University Graduate School of Business and a BA (Cum Laude)

from Franklin and Marshall College, Pennsylvania.

Ms. Preston was appointed in 2021 and was elected to the

Board at the 2021 annual meeting of shareholders.

8 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022

MILLENNIUM &
COPTHORNE HOTELS

NEW ZEALAND LIMITED

OWNED

Millennium Hotel New Plymouth

Waterfront

Millennium Hotel Rotorua

M Social Auckland

Copthorne Hotel & Resort Bay of

Islands (49%)

Copthorne Hotel & Resort Queen

-

stown Lakefront

Copthorne Hotel Greymouth

Kingsgate Hotel Te Anau

QUANTUM 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 Solway


Park Wairarapa

MANAGED

Grand Millennium Auckland

Kingsgate Hotel Autolodge Paihia

HOSPITALITY SERVICES

LIMITED

View from Mount Victoria Wellington

Photo by Johnny Hendrikus

Supplied by WellingtonNZ.com

HOTEL OWNERSHIP

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022 | 9

M COLLECTION
M Social Auckland

196 - 200 Quay Street, Auckland

Phone +64 9 377 0349

msocial.auckland@millenniumhotels.com

Copthorne Hotel & Resort Bay of Islands

Tau Henare Drive, Paihia

P +64 9 402 7411 F +64 9 402 8200

copthorne.bayofislands@millenniumhotels.co.nz

Copthorne Hotel Auckland City

150 Anzac Avenue, Auckland

P +64 9 379 8509 F +64 9 379 8582

copthorne.aucklandcity@millenniumhotels.co.nz

Copthorne Hotel Rotorua

Fenton Street, Rotorua

P +64 7 348 0199 F +64 7 346 1973

copthorne.rotorua@millenniumhotels.co.nz

Copthorne Hotel Palmerston North

110 Fitzherbert Avenue, Palmerston North

P +64 6 356 8059 F +64 6 356 8604

copthorne.palmerston@millenniumhotels.co.nz

Copthorne Hotel & Resort

Solway Park Wairarapa

High Street, South Masterton

P +64 6 370 0500 F +64 6 370 0501

reservations@solway.co.nz

Copthorne Hotel Wellington Oriental Bay

100 Oriental Parade, Wellington

P +64 4 385 0279 F +64 4 384 5324

copthorne.orientalbay@millenniumhotels.co.nz

Copthorne Hotel Greymouth

32 Mawhera Quay, Greymouth

P +64 3 768 5085 F +64 3 768 5844

copthorne.greymouth@millenniumhotels.co.nz


Copthorne Hotel & Resort

Queenstown Lakefront

Cnr Adelaide Street and Frankton Road, Queenstown

P +64 3 450 0260 F +64 3 442 7472

copthorne.lakefront@millenniumhotels.co.nz

Copthorne Hotel & Apartments Queenstown Lakeview

88 Frankton Road, Queenstown

P +64 3 442 7950 F +64 3 442 8066

copthorne.lakeview@millenniumhotels.co.nz

Kingsgate Hotel Autolodge Paihia

Marsden Road, Paihia

P +64 9 402 7416 F +64 9 402 8348

kingsgate.paihia@millenniumhotels.co.nz

Kingsgate Hotel Te Anau

20 Lakefront Drive, Te Anau

P +64 3 249 7421 F +64 3 249 8037

kingsgate.teanau@millenniumhotels.co.nz

Kingsgate Hotel Dunedin

10 Smith Street, Dunedin

P +64 3 477 6784 F +64 3 474 0115

kingsgate.dunedin@millenniumhotels.co.nz

Grand Millennium Auckland

71 Mayoral Drive, Auckland

P +64 9 366 3000

grandmillennium.auckland@millenniumhotels.co.nz

Millennium Hotel Rotorua

Cnr Eruera & Hinemaru Streets, Rotorua

P +64 7 347 1234 F +64 7 348 1234

millennium.rotorua@millenniumhotels.co.nz

Millennium Hotel New Plymouth Waterfront

1 Egmont St, New Plymouth

P +64 6 769 5301 F +64 6 769 5302

millennium.newplymouth@millenniumhotels.co.nz

Millennium Hotel & Resort Manuels Taupo

243 Lake Terrace, Taupo

P +64 7 378 5110 F +64 7 378 5341

millennium.taupo@millenniumhotels.co.nz

Millennium Hotel Queenstown

Cnr Frankton Road & Stanley Street, Queenstown

P +64 3 450 0150 F +64 3 441 8889

millennium.queenstown@millenniumhotels.co.nz

MILLENNIUM HOTELS &

RESORTS IN NEW ZEALAND

Jimmy Cook’s Kiwi Kitchen Restaurant at Copthorne Hotel Greymouth

New Zealand Ora King Salmon cured with Little Biddy Gin

Signature Southland Cheese Rolls

Jimmy Cook’s Burger

10 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022

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In 2022, MCK’s Management Trainee Programme at Millennium
Hotels and Resorts New Zealand was successful and provided

young hoteliers with an opportunity to learn and develop skills

in various areas of the hospitality industry.

The one year programme gives our trainees the opportunity

to gain experience and training in different departments in

different MCK hotels across the country. Each of them spends

time in every department performing core duties and they also

develop their supervisory skills, including financial and people

management. Our trainees are mentored by experienced hotel

general managers and are provided with hands-on experience

at each hotel.

In addition to their day-to-day responsibilities, our trainees

also participated in various training and development activities

outside of the workplace, including leadership training,

industry events, and service in the wider community. These

activities have enabled them to enhance their knowledge and

skills and become well-rounded professionals in the hospitality

industry.

It is inspiring to witness the personal development and growth

of our trainees throughout the year. They all demonstrate

dedication, enthusiasm, and commitment to their roles.

Their involvement in projects and initiatives during 2022 has

contributed significantly to the growth and success of our

hotels and many were offered permanent positions within the

company.

We’re proud of the Class of 2022 and their accomplishments

and look forward to welcoming new Trainees to our programme

in 2023.

MANAGEMENT TRAINEE

PROGRAMME

Ken Orr (Vice President of Operations), Natalie McConnell (Learning & Capability Manager)

and Lynley Jones (Human Resources Manager) with the graduating class of 2022.

12 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022 | 13
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


Corporate Governance

Corporate Governance Statement CG 1 – 4

Regulatory Disclosures and Statutory Information – Contents

Regulatory Disclosures and Statutory Information REG 1 – 5

One80 Restaurant and Lounge Bar at Copthorne Hotel Wellington, Oriental Bay

FIN 1 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022
The accompanying notes form part of, and should be read in conjunction with, these financial statements


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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

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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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 

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

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



 







 

 

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

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

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

  





 



 

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

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





 



 

 







  

  

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

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













 











 











FIN 1




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







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







     




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






















































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










































 





   

   

   













 
































































    




















































   

    

    




















































  

  









 







 






























































   































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






























































   





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




















































  

 

 

 

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






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



























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





 



 

 



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













 











 







 

 

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

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

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

  





 



 

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

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





 



 

 







  

  

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

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













 











 











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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



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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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





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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 2022 | FIN 2

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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

  

 

 

 

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






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



























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





 



 

 



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













 











 







 

 

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

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

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

  





 



 

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

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





 



 

 







  

  

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

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













 











 










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


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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    


























   



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







   




    







































  























































     



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

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






























 







 







 











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



FIN 3 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022
The accompanying notes form part of, and should be read in conjunction with, these financial statements


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

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

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



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

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









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



 







 







 











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



MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022 | FIN 4
The accompanying notes form part of, and should be read in conjunction with, these financial statements


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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


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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

FIN 5 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022
The accompanying notes form part of, and should be read in conjunction with, these financial statements


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 ANNUAL REPORT 2022 | FIN 6
The accompanying notes form part of, and should be read in conjunction with, these financial statements


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



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







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







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




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   

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    

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   

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   

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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



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







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







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




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

























































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

















 





























 






 



 



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











    



















 





  




   





    





  




  





    






























 


































 



 




   




   




    




   




    



 



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
























































 




   




    



 

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

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

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



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

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 



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





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











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

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

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

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

 

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



 

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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



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







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







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




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

























































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

















 





























 






 



 



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











    



















 





  




   





    





  




  





    






























 

















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







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 



 




   




   




    




   




    



 



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



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















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















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 




   




    



 

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

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

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





























 













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











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

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

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



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

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

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





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

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

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

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

 







 





















 

































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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



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







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







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




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

























































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

















 


























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 

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    

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   

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    

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  

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   

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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 7 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022

FIN 7

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

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

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

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Notes to the Consolidated Financial Statements for the year ended 31 December 2022








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























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

















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








             











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









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





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

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



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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 2022 | FIN 8

FIN 8


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







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







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






Notes to the Consolidated Financial Statements for the year ended 31 December 2022





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









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




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































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







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







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







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







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



















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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 9 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022

FIN 9




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







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






Notes to the Consolidated Financial Statements for the year ended 31 December 2022









 































• 

• 

•            



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







(a) Operating Segments












































































 







 











 







 











 







 











 






























      







- 15,870 - -



- - - 15,870







       

 





 







  







 







     





     







     











      







        












        












      





      







      















 













 















  














  










































FIN 9




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







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






Notes to the Consolidated Financial Statements for the year ended 31 December 2022









 































• 

• 

•            



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







(a) Operating Segments












































































 







 











 







 











 







 











 






























      







- 15,870 - -



- - - 15,870







       

 





 







  







 







     





     







     











      







        












        












      





      







      















 













 















  














  






































MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022 | FIN 10

FIN 10

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

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

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




Notes to the Consolidated Financial Statements for the year ended 31 December 2022


















































• 

• 

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



























































































     

Other Income – Note 1(c)

  



    

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

   

   



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

     

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



Cash & cash equivalents and short term

bank deposits

     

     

  



    



     

   

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


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







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

Investment property expenditure

  

   

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

  






• 

• 

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

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


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



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


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

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


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


























FIN 11 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022

FIN 11




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

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

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




Notes to the Consolidated Financial Statements for the year ended 31 December 2022


















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

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



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

 









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



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

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



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










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

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

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

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



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





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










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

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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 2022 | FIN 12

FIN 12


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

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

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

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Notes to the Consolidated Financial Statements for the year ended 31 December 2022


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





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

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

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



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



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




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

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


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










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



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





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

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

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

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

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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 2022

FIN 13

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

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

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

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Notes to the Consolidated Financial Statements for the year ended 31 December 2022



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

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



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








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


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

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

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

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

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






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




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

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

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




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





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


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

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




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

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

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



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

  

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

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

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



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





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



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



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 



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 



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  



 





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





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

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

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 

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

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  

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



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

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

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







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





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







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















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












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







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 





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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 2022 | FIN 14

FIN 14

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

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

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

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Notes to the Consolidated Financial Statements for the year ended 31 December 2022




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



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














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



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















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




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





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

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















































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









































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


























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

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



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


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

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

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








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



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

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



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


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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 2022

FIN 15



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



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

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



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Notes to the Consolidated Financial Statements for the year ended 31 December 2022




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



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

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





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












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

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

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

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












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



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   

  

  

  

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

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







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

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





  

   

  



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







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





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 





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

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 

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 





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   

  

















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





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 





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





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

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 

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

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 

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 

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 





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 

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












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





















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 

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



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



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

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 

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

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 

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

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

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 









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

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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 2022 | FIN 16

FIN 16



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



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

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



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Notes to the Consolidated Financial Statements for the year ended 31 December 2022









































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









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





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








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












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





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



• 

• 

• 

•  

•  

• 

•  


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

















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

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










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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 2022

FIN 17

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

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

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




Notes to the Consolidated Financial Statements for the year ended 31 December 2022










 








































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



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









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



• 

• 

•  





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 





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

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



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


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







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



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







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



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

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





  







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

















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



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



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

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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 2022 | FIN 18

FIN 18


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

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

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

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Notes to the Consolidated Financial Statements for the year ended 31 December 2022


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 





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

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

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





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

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

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

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



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

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





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 

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

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





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




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 



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

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 



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

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



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

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





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

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

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



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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 19 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022

FIN 19

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

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

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




Notes to the Consolidated Financial Statements for the year ended 31 December 2022





















 





































































































































































































































 













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



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

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

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

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





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

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

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

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

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


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

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 





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








 




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



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





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





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










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


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

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





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





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



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



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

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



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

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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 2022 | FIN 20

FIN 20

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

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

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




Notes to the Consolidated Financial Statements for the year ended 31 December 2022


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











 





















































































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




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











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










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
































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

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

















































































































































































































































































































































































































 









  








   



  

  



  

  

  

    

FIN 21 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022

FIN 21

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

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

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




Notes to the Consolidated Financial Statements for the year ended 31 December 2022

















 










































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





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



























































































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











  









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


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





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




 



 




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

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







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 











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










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

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

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











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





















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









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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 2022 | FIN 22

FIN 22

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

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

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

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Notes to the Consolidated Financial Statements for the year ended 31 December 2022


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











 





















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












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





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

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





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






















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

























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










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









 





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








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








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

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



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

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









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





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



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



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

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








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



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

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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 2022

FIN 23

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

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

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

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Notes to the Consolidated Financial Statements for the year ended 31 December 2022


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

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









 









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





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


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





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



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




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

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

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

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

               



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


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



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

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



 





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

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








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


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



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




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


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





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



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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 2022 | FIN 24

FIN 24


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

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

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




Notes to the Consolidated Financial Statements for the year ended 31 December 2022










 
























 









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



































































































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




 

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



 


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

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

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








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





































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







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



















 









































































































































FIN 25 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022

FIN 25

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

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

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




Notes to the Consolidated Financial Statements for the year ended 31 December 2022










 



























 

































































































































 












































































































































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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 2022 | FIN 26

FIN 26


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

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

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

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Notes to the Consolidated Financial Statements for the year ended 31 December 2022



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









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



















FIN 27 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022
© 2023 KPMG, a New Zealand Partnership and a member firm of the KPMG global organisation of

independent member firms affiliated with KPMG International Limited, a private English company

limited by guarantee. All rights reserved.

Independent Auditor’s Report

To the shareholders of Millennium & Copthorne Hotels New Zealand Limited

Report on the audit of 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

2022 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 2022;

—the consolidated income statement, statement

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 International Code of

Ethics for Assurance Practitioners (Including International Independence Standards) (New Zealand) issued by the

New Zealand Auditing and Assurance Standards Board and the International Ethics Standards Board for

Accountants’ International Code of Ethics for Professional Accountants (including International Independence

Standards) (‘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 and tax advisory.

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 $4.5 million determined with reference to a benchmark of group’s total

assets. We chose the benchmark because, in our view, this is a key measure of the group’s performance

© 2023 KPMG, a New Zealand Partnership and a member firm of the KPMG global organisation of

independent member firms affiliated with KPMG International Limited, a private English company

limited by guarantee. All rights reserved.

Independent Auditor’s Report

To the shareholders of Millennium & Copthorne Hotels New Zealand Limited

Report on the audit of 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

2022 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 2022;

—the consolidated income statement, statement

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 International Code of

Ethics for Assurance Practitioners (Including International Independence Standards) (New Zealand) issued by the

New Zealand Auditing and Assurance Standards Board and the International Ethics Standards Board for

Accountants’ International Code of Ethics for Professional Accountants (including International Independence

Standards) (‘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 and tax advisory.

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 $4.5 million determined with reference to a benchmark of group’s total

assets. We chose the benchmark because, in our view, this is a key measure of the group’s performance

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022 | FIN 28
© 2023 KPMG, a New Zealand Partnership and a member firm of the KPMG global organisation of

independent member firms affiliated with KPMG International Limited, a private English company

limited by guarantee. All rights reserved.

Independent Auditor’s Report

To the shareholders of Millennium & Copthorne Hotels New Zealand Limited

Report on the audit of 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

2022 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 2022;

—the consolidated income statement, statement

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 International Code of

Ethics for Assurance Practitioners (Including International Independence Standards) (New Zealand) issued by the

New Zealand Auditing and Assurance Standards Board and the International Ethics Standards Board for

Accountants’ International Code of Ethics for Professional Accountants (including International Independence

Standards) (‘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 and tax advisory.

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 $4.5 million determined with reference to a benchmark of group’s total

assets. We chose the benchmark because, in our view, this is a key measure of the group’s performance

© 2023 KPMG, a New Zealand Partnership and a member firm of the KPMG global organisation of

independent member firms affiliated with KPMG International Limited, a private English company

limited by guarantee. All rights reserved.

Independent Auditor’s Report

To the shareholders of Millennium & Copthorne Hotels New Zealand Limited

Report on the audit of 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

2022 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 2022;

—the consolidated income statement, statement

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 International Code of

Ethics for Assurance Practitioners (Including International Independence Standards) (New Zealand) issued by the

New Zealand Auditing and Assurance Standards Board and the International Ethics Standards Board for

Accountants’ International Code of Ethics for Professional Accountants (including International Independence

Standards) (‘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 and tax advisory.

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 $4.5 million determined with reference to a benchmark of group’s total

assets. We chose the benchmark because, in our view, this is a key measure of the group’s performance




2


Key audit matter

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 this matter and our key

audit procedures to address this matter 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

Impairment of Hotel Assets

Refer to Note 9 to the Annual Financial

Statements

Hotel assets of $229.3 million are recognised at

historical cost less accumulated depreciation

and impairment losses.

At the balance date each of the hotel assets

was assessed by management for indicators of

impairment. Four hotels with a carrying value

of $40 million were identified to have indicators

of impairment, and testing was performed to

determine if the carrying values of these assets

are recoverable based on the higher of their

value in use and fair value less disposal costs.

Management engaged an independent valuer

to assist in the determination of the value in

use of three of these hotel assets and

performed an internal valuation for the other

hotel applying the same methodology adopted

by the independent valuer.

The recoverable amount of the hotel assets

was determined by applying a discounted

cashflow approach (DCF) with a cross check

using the direct sales comparative approach

where appropriate. In one instance the

recoverable amount of a hotel asset was

determined by only applying the direct sales

comparative approach less cost of disposal.

Key assumptions in the discounted cash flow

models include projected occupancy rates,

average daily room rates (ADRs), projected

payroll costs, the discount rate and terminal

yield rate. Due to the ongoing effects of

COVID-19 on international travel, the level of

estimation uncertainty in relation to the

projected occupancy rates and ADRs is still

significant.

The procedures we performed to evaluate hotel assets for

impairment included:

- Evaluating management’s determination of the

appropriate unit of measure for impairment testing

purposes, or changes thereto, the cash-generating

unit (“CGU”). This was determined to be at the

individual hotel level.

- Assessing each hotel asset for impairment

indicators with consideration of changes in land

lease and other contractual arrangements, changes

in economic conditions and financial performance,

physical quality of the underlying asset and capital

expenditure requirements, among other factors.

- Engaging our valuation specialists to assist us in

evaluating the appropriateness of the valuation

methodologies adopted by the valuer, and

reasonableness of the discount and terminal yield

rates.

- Assessing the scope of work performed,

competency, professional qualifications,

independence and experience of the external expert

engaged by the Group.

- Performing a retrospective review of assumptions

comparing actual occupancy rates, ADRs, payroll

growth

rates, discount rates and terminal yield rates

to:

i. The assumptions projected over the forecast

period used in the prior period models; and

ii. Externally derived data including external hotel

industry reports.

- For hotel assets valued using the direct sales

comparison method we considered the

appropriateness of comparable transactions used by

the valuer.

- Performing sensitivity analyses over key

assumptions including occupancy rates, projected

ADRs, and discount rates to determine whether any

FIN 29 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022



3


The key audit matter How the matter was addressed in our audit

We focused on the impairment of hotel assets

due to the magnitude of the balance,

judgement and estimation uncertainty related

to assessing the recoverable amounts of hotel

assets. A change in assumptions in the

impairment models could have a material

impact on the carrying value of hotel assets.

of the hotel assets tested are sensitive to

impairment.


We did not identify material exceptions from procedures

performed, and found the judgements and assumptions

used in assessing the impairment of hotel assets to be

balanced. Financial statement disclosure was

considered appropriate.



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 regard 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

4

—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.

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

Auckland

16 February 2023

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022 | FIN 30



3


The key audit matter How the matter was addressed in our audit

We focused on the impairment of hotel assets

due to the magnitude of the balance,

judgement and estimation uncertainty related

to assessing the recoverable amounts of hotel

assets. A change in assumptions in the

impairment models could have a material

impact on the carrying value of hotel assets.

of the hotel assets tested are sensitive to

impairment.


We did not identify material exceptions from procedures

performed, and found the judgements and assumptions

used in assessing the impairment of hotel assets to be

balanced. Financial statement disclosure was

considered appropriate.



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 regard 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

4

—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.

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

Auckland

16 February 2023

CG 1 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022
Millennium & Copthorne Hotels New Zealand Limited (“MCK”) is committed to maintaining strong corporate

governance in line with best practice at all times. Our corporate governance framework and objectives 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):

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED

CORPORATE GOVERNANCE STATEMENT

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 states:

• 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.


All Directors have access to the Company

Secretary at any time as well as independent

legal, financial or other professional advice

at the expense of the company as may be

required.


MCK revised its Share Trading Policy in 2022

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.

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. In 2022,

the appointment of MCK’s new Managing

Director was considered by the Board as a

whole and no subcommittee was formed.


The Board does not impose a restriction on

the tenure of any Director as it considers

that such a restriction may lead to the 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, Graham McKenzie and Leslie Preston

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 Hangchi, Harrison, and Kwek 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 2022.

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022 | CG 2
DirectorMeetings attended in 2022

Colin Sim (Chair)4 /4

Stuart Harrison

(Director from

1 June 2022,

Managing Director

from 2 July 2022)

2/2

BK Chiu (Managing

Director until 1 July

2022

2/2

Kevin Hangchi3 /4

Eik Sheng Kwek4 /4

Graham McKenzie4 /4

Leslie Preston4 /4

In 2022, the Board revised its Skills Matrix

to demonstrate the skills, experience and

diversity of its Board.

Skill / AttributeRelevant Director

Retail, marketing, brand

and sales experience

Preston

Governance experience

Hangchi, Harrison,

Kwek, McKenzie,

Preston, Sim

Large enterprise /

Multinational business

or leadership experience

Hangchi, Harrison,

Kwek, Preston, Sim

Accounting / Finance /

Tax experience

Hangchi, Harrison,

Kwek, Preston

Legal or Regulatory

knowledge and

experience

Hangchi, Harrison,

McKenzie

Business strategy

experience

Harrison, Kwek,

Preston, Sim

Property development /

management experience

Harrison, Kwek, 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 with a

majority of Independent Directors and an

Independent Director as Chair. The current

members of the Audit Committee are Leslie

Preston (Chair), Graham McKenzie and SNB

Harrison.


The table below reports attendance of the

Audit Committee members during 2022:

DirectorMeetings attended in 2022

Leslie Preston

2/2

Graham

McKenzie

2/2

BK Chiu*

1/1

SNB Harrison**

1/1

*Mr. Chiu retired as a director and member of

the Audit Committee on 1 July 2022. **Mr.

Harrison was appointed as a director on 1

June 2022 and became Managing Director on

2 July 2022. He was appointed to the Audit

Committee on 4 August 2022.

The Board also forms subcommittees as and

when required.


MCK formed a Remuneration Committee

(RC) in 2021 and terms of reference have

been approved by the Board. The current

members of the RC are Messrs. McKenzie

and Kwek.


The objectives of the RC are to help the Board

establish coherent remuneration policies and

practices which:

• enable the Company to attract,

retain and motivate key management

personnel and Directors (executive and

nonexecutive) who will create value for

shareholders;

• fairly and reasonably reward senior

management of the Company (including

executive Directors) having regard to

the performance of the Company, the

performance of senior management and

the general pay environment; and

• comply with the provisions of any

relevant legislation, the NZX Listing

Rules and any other statutory or

regulatory requirements.

The RC met formally once during the year but

also met via telephone conference several

times during the year.


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:

¾No person may release material

information concerning MCK to any

person who is not authorised to receive

it without the approval of the Disclosure

Committee.

¾The 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.

¾The CDP includes a list of incidents

which should be disclosed to a member

of the Disclosure Committee. The

Disclosure Committee must

CG 3 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022
¾confer, 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.pp

• 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.

• 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.

The Continuous Disclosure Policy was

reviewed in 2019.

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. The level of fees was

last reviewed by the Board as a whole in 2019.

Non-executive directors are each entitled to

receive a base fee of NZ$38,000 per annum.

The Board Chair is entitled to receive an

annual fee of NZ $42,000 per annum. The

Chair of the Audit Committee receives a

further NZ$9,000 per annum and member(s)

of the Audit Committee each receive

NZ$7,000 per annum. Executive Directors do

not receive Directors’ or Committee fees.

Employee remuneration (including that of the

Managing Director and senior management)

is made up of two primary components

being a fixed component and a short term

incentive. The fixed component comprises

a base salary and other benefits such as

Kiwisaver, a contribution to health insurance

and in some cases use of a company vehicle.

The fixed component 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 based solely

on company performance. These include

meeting budget or revenue targets 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.

All 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 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’s Board has also identified the

risk of climate change on its business.

With the passing of the Financial Sector

(Climaterelated Disclosures and Other

Matters) Amendment Act 2021, MCK will

need to undertake annual reporting of climate

related disclosures such as the climate

statements required under the statutory

framework. MCK has begun assessing how

it will report against the new framework and

will publish future updates on any changes

to its risk management framework which are

associated with climate change.


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 including directors

and officers liability policies and public liability

policies with reputable global insurers.

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022 | CG 4
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;

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 in 2018. The current

audit partner is Aaron Woolsey.


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.

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 discount off the

Best Available Rate (subject to availability).

REG 1 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022

- 1 -

REGULATORY DISCLOSURES


20 LARGEST ORDINARY SHAREHOLDERS (as at 1 March 2023) (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 6,012,439 5.69

3. CITIBANK NOMINEES (NEW ZEALAND) LIMITED - NZCSD 4,870,337 4.61

4. ACCIDENT COMPENSATION CORPORATION - NZCSD 3,932,628 3.72

5. NATIONAL NOMINEES LIMITED - NZCSD 2,156,639 2.04

6. HSBC NOMINEES (NEW ZEALAND) LIMITED - NZCSD 1,651,645 1.56

7. LENG BENG KWEK 906,000 0.86

8. JPMORGAN CHASE BANK NA NZ BRANCH-SEGREGATED CLIENTS A/C - NZCSD 708,196 0.67

9. NEW ZEALAND DEPOSITORY NOMINEE LIMITED 645,882 0.61

10. KAY HONG CHIAM 475,251 0.45

11. MFL MUTUAL FUND LIMITED - NZCSD 463,297 0.44

12. CUSTODIAL SERVICES LIMITED 426,958 0.40

13. CUSTODIAL SERVICES LIMITED 338,425 0.32

14. JANINE LAUREL SMITH 278,977 0.26

15. ASB NOMINEES LIMITED 182,500 0.17

16. GEOK LOO GOH 168,002 0.16

17. WEI-YONG QIAN 165,000 0.16

18. LENNON HOLDINGS LIMITED 157,529 0.15

19. SITA SINGH 151,000 0.14

20. ASB NOMINEES LIMITED 150,000 0.14


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 2023) (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 1,693,100 3.21

4. ACCIDENT COMPENSATION CORPORATION - NZCSD 933,848 1.77

5. LENG BENG KWEK 453,000 0.86

6. NATIONAL NOMINEES LIMITED - NZCSD 233,471 0.44

7. KAY HONG CHIAM 211,324 0.40

8. CUSTODIAL SERVICES LIMITED 140,627 0.27

9. ASB NOMINEES LIMITED 130,451 0.25

10. ALAN DAVID WHITE 110,130 0.21

11. GRAEME STUART LORD & LISA ANNE LORD 77,225 0.15

12. JENNIFER GAYE SIMPSON 43,000 0.08

13. THEODORE JOHN VAN GELDERMALSEN & MARGARET GAY FREEMANTLE 38,000 0.07

14. HOWARD CEDRIC ZINGEL 31,592 0.06

15. AOTEAROA RENTAL ENTERPRISES LIMITED 30,720 0.06

16. ARIE DEKKER & LEANNE KATHERINE WALKER 30,400 0.06

17. ROGER EDWARD HAYWARD & SUSAN ELIZABETH HAYWARD 28,909 0.05

18. AIKEN & ASSOCIATES LIMITED 23,593 0.04

19. SEA AND PEAK EQUITIES LIMITED 23,400 0.04

20. RICHARD ALEXANDER COUTTS 23,000 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 2023)


Range Total Holders Number of shares Percentage of Issued Capital


1 - 499 495 157,593 0.15

500 - 999 318 223,351 0.21

1,000 - 1,999 231 324,277 0.31

2,000 - 4,999 253 786,658 0.75

5,000 - 9,999 146 985,520 0.93

10,000 - 49,999 134 2,534,339 2.40

50,000 - 99,999 17 1,202,160 1.14

100,000 - 499,999 17 3,737,549 3.54

500,000 - 999,999 3 2,260,078 2.14

1,000,000 + 6 93,366,765 88.43

Rounding

Total 1620 105,578,290 100.00



HOLDINGS SIZE – REDEEMABLE PREFERENCE SHARES (as at 1 March 2023)


Range Total Holders Number of shares Percentage of Issued Capital


1 - 499 73 16,628 0.03

500 - 999 23 15,895 0.03

1,000 - 1,999 24 33,373 0.06

2,000 - 4,999 17 58,037 0.11

5,000 - 9,999 11 68,562 0.13

10,000 - 49,999 18 394,106 0.75

50,000 - 99,999 1 77,225 0.15

100,000 - 499,999 6 1,279,003 2.43

500,000 - 999,999 1 933,848 1.77

1,000,000 + 3 49,862,866 94.55

Rounding -0.01

Total 177 52,739,543 100.00


MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022 | REG 2

- 2 -


DOMICILE OF ORDINARY SHAREHOLDERS (as at 1 March 2023)



Number Number of shares Percentage of Issued Capital



New Zealand 1,524 98,564,545 93.36

Overseas holders 96 7,013,745 6.64

Total 1620 105,578,290 100.00



DOMICILE OF REDEEMABLE PREFERENCE SHAREHOLDERS (as at 1 March 2023)



Number Number of shares Percentage of Issued Capital



New Zealand 167 52,033,800 98.66

Overseas holders 10 705,743 1.34

Total 177 52,739,543 100.00



WAIVERS FROM NZX REGULATION LIMITED (NZREGCO)


None obtained in 2022.



SUBSTANTIAL PRODUCT HOLDERS


According to notices given to the Company under the Financial Markets Conduct Act 2013, as at 1 March 2023, the substantial product holders in the Company

are noted below:



Securities Class %

CDL Hotels Holdings New Zealand Limited 74,743,077 Ordinary Shares 70.79%

abrdn plc 7,254,559 Ordinary Shares 6.88%

abrdn Asia Limited 7,254,559 Ordinary Shares 6.88%


CDL Hotels Holdings New Zealand Limited is a wholly owned subsidiary of Millennium & Copthorne Hotels Limited (formerly Millennium & Copthorne Hotels plc).

As at 1 March 2023, 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 product holder notices.


STATUTORY INFORMATION


DIRECTORS (section 211 (1)(i) Companies Act 1993)

As at 31 December 2022, the Company’s Directors were Messrs. C Sim, SNB Harrison, K Hangchi, ES Kwek, GA McKenzie and Ms. LS Preston. Messrs.

Harrison, Hangchi and Kwek were appointed by Millennium & Copthorne Hotels Limited. Mr. Harrison was appointed as a director on 1 June 2022 and became

the Managing Director on 2 July 2022.


The gender breakdown of the Board at balance date was 5 male directors and 1 female director (2021: 5 male directors and 1 female directors). MCK currently

has 2 female and 5 male officers (2021: 2 female and 5 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 2022, 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 2022.


DIRECTORS’ AND ASSOCIATED PERSONS SHAREHOLDINGS (as at 31 December 2022)

Director 2021 2022

Colin Sim Nil Nil

B K Chiu* Nil Nil

Kevin Hangchi Nil Nil

Stuart Harrison** N/A Nil

Eik Sheng Kwek Nil Nil

Graham McKenzie Nil Nil

*Mr. Chiu retired as Managing Director on 1 July 2022. **Mr. Harrison was appointed as a director on 1 June 2022.


REMUNERATION (section 161 and 211(1)(f), Companies Act 1993)

The total remuneration and value of other benefits earned by each of the Directors of the Company for the year ending 31 December 2022 was:

Director Remuneration

C Sim 42,000

B K Chiu (*) 885,520

K Hangchi 38,000

SNB Harrison (*) 261,974

ES Kwek (*) Nil

GA McKenzie 45,000

LS Preston 47,000

(*) Mr. Chiu retired as a director on 1 July 2022 and Mr. Harrison was appointed as a director on 1 June 2022. Mr. Kwek is the Executive Director of Millennium &

Copthorne Hotels Limited. Mr. Kwek does not receive remuneration as a director of the company and Messrs. Chiu and Harrison did not receive remuneration as

a director 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.

REG 3 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022

- 3 -


GENERAL DISCLOSURES OF INTEREST (section 140(2), Companies Act 1993)

As at 31 December 2022, 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 East Quarter Group Pty Ltd

East Quarter Hurstville Pty Limited 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

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

TECH5 Australia 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



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 Pagsan Investment Pte. Ltd

Singapore Nominees Private Ltd Sun Yuan Holdings Pte Ltd Sun Yuan Overseas Pte Ltd




SNB HARRISON

Chair of: Waitangi Resort Joint Venture Committee


Director of: All Seasons Hotels & Resorts Ltd Context Securities Ltd

Hospitality Group Ltd Hospitality Leases Ltd Hospitality Services Ltd

Kingsgate Hotels Limited Kingsgate Hotels & Resorts Ltd Kingsgate International Corporation Limited

Millennium & Copthorne NZ Ltd QINZ Holdings (New Zealand) Ltd QINZ (Anzac Avenue) Ltd

Quantum Ltd



ES KWEK

Chairman / Director / President of: Grand Plaza Hotel Corporation;


Chairman and Director of: Millennium Hotels Italy Holdings srl; Millennium Hotels Palace Management srl; Millennium Hotels Property srl


Director / President of: Five Star Assurance Inc. , The Philippine Fund Limited


Managing Director of: ATOS Holdings GmbH


Director of:

125 OBS (Nominees 1) Limited 125 OBS (Nominees 2) Limited 125 OBS GP Limited

Actas Holdings Pte. Ltd Adelais Properties Limited Adelanto Investments Pte. Limited

Adelphia Holdings Limited Allinvest Holding Pte. Ltd Allsgate Properties Limited

Alphagate Holdings Limited Androgate Properties Limited Aquarius Properties Pte. Ltd

Archyfield Limited Ascent View Holdings Pte. Ltd Aster Land Development Pte Ltd

Aston Properties Pte. Ltd Atlasgate SG Holdings Pte. Ltd Atlasgate UK Holdings Pte. Ltd

Atlasgate UK Holdings Limited Baynes Investments Pte Ltd Beaumont Properties Limited

Beijing Fortune Hotel Co. Ltd Bellevue Properties Pte. Ltd Bestro Holdings Limited

Bloomshine Holdings Limited BOP Luxembourg (125 Obs) 2 SARL Branbury Investments Ltd

Barvogate Holdings SARL Bridge North Limited Camborne Developments Pte. Ltd

Canterbury Riverside Opco Limited Canterbury Riverside Propco Limited Canvey Developments Pte. Ltd

CDL Acquisitions Pte. Ltd CDL Aquila Pte. Ltd CDL Australia Holdings Pty.. Ltd

CDL Commercial REIT Management Pte. Ltd CDL Constellation Pte. Ltd CDL Crestview Holdings Pte. Ltd

CDL Crown REIT Management Pte. Ltd CDL Entertainment & Leisure Pte. Ltd CDL Evergreen Pte. Ltd

CDL Hotels (Chelsea) Ltd CDL Hotels (Korea) Ltd CDL Hotels (Labuan) Ltd

CDL Hotels (Malaysia) Sdn. Bhd CDL Hotels (U.K.) Ltd CDL Hotels Japan Pte. Ltd

CDL Infinity Pte. Ltd CDL Land Pte. Ltd CDL Libra Commercial Pte. Ltd

CDL Libra Pte. Ltd CDL Management Services Pte. Ltd CDL Netherlands Investments BV

CDL Orion Investment Holdings Pte. Ltd CDL Pegasus Pte. Ltd CDL Perseus Pte. Ltd

CDL Pisces Commercial Pte. Ltd CDL Pro Star Development Pty Ltd CDL Properties BV

CDL Real Estate Asset Managers Pte Ltd CDL Real Estate Investment Managers Pte Ltd CDL Regulus Pte. Ltd

CDL Shanghai Holdings Pte. Ltd CDL Suzhou Investment Pte. Ltd Central Mall Pte. Ltd

Centro Investment Holding Pte Ltd Centro Property Holding Pte Ltd Chania Holdings Limited

Chestnut Avenue Developments Pte Ltd Cideco Pte Ltd City Boost Pte. Ltd

City Century Pte. Ltd City Condominiums Pte. Ltd City Connected Communities Pte. Ltd

City Delta Pte. Ltd City Developments Investments Pte. Ltd City Elite Pte. Ltd

City Gemini Pte Ltd City Ikonik Pte. Ltd City Lux Pte. Ltd

City Montage Pte. Ltd City Platinum Holdings Pte. Ltd City REIT Management Pte. Ltd

City Resyde Pte. Ltd City Sceptre Investments Pte. Ltd City Serviced Offices Pte. Ltd

City Strategic Equity Pte. Ltd City Sunshine Holdings Pte. Ltd City Thrive Pte. Ltd

Citydev Investments Pte. Ltd Citydev Real Estate (Singapore) Pte. Ltd Citydev Venture Holdings Pte. Ltd

Cityview Place Holdings Pte. Ltd Cityzens Developments Pte Ltd Copthorne (Nominees) Limited

Copthorne Aberdeen Limited Copthorne Hotel (Birmingham) Limited Copthorne Hotel (Cardiff) Limited

Copthorne Hotel (Effingham Park) Limited Copthorne Hotel (Gatwick) Limited Copthorne Hotel (Manchester) Limited

Copthorne Hotel (Merry Hill) Construction Limited Copthorne Hotel (Merry Hill) Limited Copthorne Hotel (Newcastle) Limited

Copthorne Hotel (Plymouth) Limited Copthorne Hotel (Slough) Limited Copthorne Hotel Holdings Limited

Copthorne Hotels Limited Copthorne Orchid Hotel Singapore Pte Ltd Copthorne Orchid Hotel Penang Sd. Bhd.

Crescent View Developments Pte Ltd Darien Properties Investment Limited Delfi One Investments Pte Ltd

Delfi Three Investments Pte Ltd Delfi Two Investments Pte Ltd Diplomat Hotel Holding Company Limited

Eastwest Portfolio Pte Ltd Easy Thrive Ventures Limited Edeva Holdings Limited

Educado Company Limited Elite Hotel Management Services Pte Ltd Ellinois Management Services Pte Ltd

Euroform (S) Pte Ltd Ferguson Hotels Holdings Limited Ferguson Investment Corp.

Finite Properties Investment Limited First Platinum Holdings Pte. Ltd Freshview Developments Pte Ltd

Friars Road Manco Limited Glades Properties Pte. Ltd Grand Strategic Pte. Ltd

Grange 100 Pte Ltd Granmill Holdings Pte Ltd Greystand Holdings Limited

Guan Realty (Private) Limited Harbour Land Corporation Harbour View Hotel Pte Ltd

Harrow Entertainment Pte Ltd Heritage Pro International Limited Highline Holdings Limited

Highline Investments GP Limited Highline Properties GP Limited Hoko Fitzroy Pty Ltd

Hoko Kenmore Pty Ltd Hoko Macaulay Pty Ltd Hoko Mina Pty Ltd

Hoko Spencer Pty Ltd Hoko Toowong Pty Ltd Hong Bee Hardware Company Sdn Berhad

Hong Leong Enterprises Pte Ltd Hong Leong Foundation Hong Leong Hotel Development Limited

MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022 | REG 4

- 4 -

Hong Leong International Hotel (Singapore) Pte Ltd Hong Leong Properties Pte Limited Hospitality Holdings Pte Ltd

Hospitality Ventures Pte Ltd Hotel Liverpool Limited Hotel Liverpool Management Limited

HSRE Crosslane (Coventry) Limited HSRE Crosslane (Leeds) Limited HSU JV Holdco Limited

HThree City Jade Pte Ltd Iconique Tokutei Mokuteki Kaisha Infinity Properties Limited

Iselin Limited Island Glades Developments Pte Ltd Jayland Properties Limited

Keygate Holdings Limited King’s Tanglin Shopping Pte Ltd Kwek Holdings Pte Ltd

Kwek Hong Png Investment Pte Ltd Landco Properties Limited Le Grove Management Pte Ltd

Legend Commercial Pte Ltd Legend Commercial Trustee Pte Ltd Legend Investment Holdings Pte Ltd

Legend Quay Pte Ltd Lightspark Holdings Limited Lingo Enterprises Limited

London Britannia Hotel Limited London Tara Hotel Limited Lukestone Properties Limited

M&C (CB) Limited M&C (CD) Limited M&C Finance (1) Limited

M&C Management Holdings Limited M&C NZ Limited M&C Reservations Services Limited

M&C Asia Finance (UK) Limited M&C Asia Holdings (UK) Limited M&C Capital Pte Ltd

M&C Business Trust Management Limited (as trustee-manager of CDL Hospitality Business Trust) M&C Holdings (Thailand) Limited

M&C Hotel Investments Pte Limited M&C Hotels France Management SARL

M&C Hotels Holdings Japan Pte Limited M&C Hotels Holdings Limited M&C Hotels Holdings USA Limited

M&C Hotels Japan Pte Limited M&C New York Finance (UK) Limited M&C REIT Management Limited

M&C Singapore Finance (UK) Limited M&C Singapore Holdings (UK) Limited M&C Sponsorship Limited

Melvale Holdings Limited Millennium & Copthorne (Australian Holdings) Limited

Millennium & Copthorne (Jersey Holdings) Limited Millennium & Copthorne Hotels Limited

Millennium & Copthorne Hotels Management (Shanghai) Limited Millennium & Copthorne International Limited

Millennium & Copthorne Share Trustees Limited Millennium Hotel Holdings EMEA Limited Millennium Hotels & Resorts Services Limited

Millennium Hotels (West London) Limited Millennium Hotels (West London) Management Limited

Millennium Hotels Europe Holdings Limited Millennium Hotels Limited Millennium Hotels London Limited

New Bath Court (Opco) Limited New Bath Court Limited New Empire Investments Pte Ltd

New Synergy Investments Pte Ltd New Unity Holdings Ltd. New Vista Realty Pte Ltd

Newbury Investments Pte Ltd Novel Developments Pte Ltd Palmerston Holdings Sdn. Bhd.

Pavo Properties Pte Ltd Pinenorth Properties Limited

Qaiser Holdings Limited Queensway Hotel Holdings Limited Queensway Hotel Limited

Rainbow North Limited Redvale Developments Pte Ltd Redvale Investments Pte Ltd

Redvale Properties Pte Ltd Rehi Normanby Pty Limited Republic Hotels and Resorts Limited

Republic Iconic Hotel Pte Ltd Republic Plaza City Club (Singapore) Pte Ltd Reselton Properties Limited

Richmond Hotel Pte Ltd Richview Holdings Pte Ltd Rogo Investments Pte Ltd

Rogo Realty Corporation Scentview Holding Limited Scottsdale Properties Pte Ltd

Serangoon Green Pte Ltd Siena Commercial Development Pte Ltd Siena Residential Development Pte Ltd

Siena Trustee Pte Ltd Silkpark Holdings Limited Singapura Developments (Private) Limited

Sonic Investment Pte. Limited South Beach International Hotel Management Pte Ltd Southwaters Investment Pte Ltd

Sparkland Holdings Pte Ltd Summit Vistas Pte Ltd Sunmaster Holdings Pte Ltd

Sunny Vista Developments Pte Ltd Sunshine Plaza Pte Ltd Sycamore House Manco Limited

TC Development Pte Ltd Tempus Platinum Investments Tokutei Mokuteki Kaisha

TOSCAP Limited Treasure Realm Limited Trentwell Management Pte Ltd

Trentworth Properties Limited Tucana Commercial Pte Ltd Tucana Properties Pte Ltd

Tucana Residential Pte Ltd U-Paragon Holdings Limited Ventagrand Holdings Limited

Verspring Properties Pte Ltd Verwood Holdings Pte Ltd Vinemont Investments Pte Ltd

Welland Investments Limited White Haven Properties Pte Ltd Whitehall Holdings Limited Zatrio Pte Ltd


General Manager of : M& C Hotels France SAS


Alternate Director of: Mount V Development Pte Ltd; South Beach Consortium Pte Ltd



G A MCKENZIE

Director of: CMO Energy NZ GMACK Consulting Ltd

McHarry Holdings Ltd Valar NZ Ltd


Independent Trustee of: Development West Coast


L S PRESTON

Director of: 3M6 Property Limited Ingenio Group Holdings Limited

Ingenio Limited Ingenio Services Limited Rose And Thorne Design Limited


Member of: Expert Advisory Panel, Innovation Programme for Tourism Recovery, Ministry of Business, Innovation and Employment



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 2022 are as follows:


Remuneration and value

of other benefits

Number of

employees

100001 - 110000 8

110001 - 120000 6

120001 - 130000 6

130001 - 140000 1

140001 - 150000 4

150001 - 160000 2

160001 - 170000 1

170001 - 180000 1

180001 - 190000 3

230001 - 240000 1

240001 - 250000 1

260001 - 270000 2

270001 - 280000 2

880001 - 890000 1



DONATIONS (section 211(1)(h) and (2)

The Company and its subsidiaries made donations to charity totaling $447 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:



2021 ($’000) 2022 ($’000)


New Zealand Australia New Zealand Australia

Annual Audit

341 26 332 28

KPMG Other Services

34 Nil 34 Nil

REG 5 | MILLENNIUM & COPTHORNE HOTELS NEW ZEALAND LIMITED ANNUAL REPORT 2022

- 5 -



SUBSIDIARY COMPANIES AND DIRECTORS (section 211(2) of the Companies Act 1993)

The Company’s subsidiaries and their directors as at 31 December 2022 are listed below:


NAME DIRECTORS OWNERSHIP ACTIVITY


All Seasons Hotels and Resorts Ltd

SNB Harrison, JB Pua 100% Non-trading

CDL Investments New Zealand Ltd ()


C Sim, JC Adams, J Henderson, DJ

Jameson, ES Kwek, VWE Yeo

65.99% Holding Company

CDL Land New Zealand Ltd

JC Adams, T Ito, JB Pua 65.99% Property Investment & Development Company

Context Securities Ltd

SNB Harrison, JB Pua 100% Investment Holding Company

Hospitality Group Ltd

SNB Harrison, N Hood, K Orr 100% Holding Company

Hospitality Leases Ltd

SNB Harrison, JB Pua 100% Lessee Company

Hospitality Services Ltd

SNB Harrison, K Orr, JB Pua 100% Hotel Management Company

Hotelcorp New Zealand Ltd

JB Pua, JSS Tan 100%


Holding Company (Australia)

KIN Holdings Ltd

JB Pua, K Hangchi 100%


Holding company

Kingsgate Holdings Pty Ltd

JB Pua, JSS Tan 100%


Holding Company

Kingsgate Hotels And Resorts Ltd

SNB Harrison, JB Pua 100% Franchise Holder

Kingsgate Hotels Ltd

SNB Harrison, JB Pua 100%


Non-trading

Kingsgate Hotel Pty Ltd

JB Pua, JSS Tan 100%


Non-trading (Australia)

Kingsgate Investments Pty Ltd

JB Pua, JSS Tan 100%


Residential Apartment Owner (Australia)

Kingsgate International Corporation Ltd

SNB Harrison, JB Pua, 100%


Holding Company

Millennium & Copthorne NZ Ltd

SNB Harrison, JB Pua 100% Non-trading

Millennium & Copthorne Hotels Pty Ltd

JB Pua, JSS Tan 100% Non-trading (Australia)

QINZ (Anzac Avenue) Ltd

SNB Harrison JB Pua 100%


Hotel Owner

QINZ Holdings (New Zealand) Ltd

SNB Harrison JB Pua 100%


Holding Company

Quantum Ltd

SNB Harrison K Orr, JB Pua, 100%


Holding company


() Listed on the New Zealand Stock Exchange



--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 2022: C Sim ($35,000), JC Adams ($478,528), J Henderson

($30,000), DJ Jameson ($30,000), VWE Yeo ($30,000),.

CORPORATE DIRECTORY
BOARD OF DIRECTORS

Colin Sim (Independent Director / Chairman)

Stuart Harrison (Managing Director)

Kevin Hangchi (Non-Executive Director)

Eik Sheng Kwek (Non-Executive Director)

Graham McKenzie (Independent Director)

Leslie Preston (Independent Director/Chair of Audit Committee)

SENIOR MANAGEMENT

Boon Pua (Vice President Finance)

Ken Orr (Vice President Operations)

Takeshi Ito (Vice President Legal & Company Secretary)

Brendan Davies (Director, International and Corporate Sales)

Craig Fletcher (Director, Property Management)

Josie Wilson (Director, Revenue and Distribution)

Lisa Maclean (Director, Human Resources) - from 20 March 2023

Nathan Kruger (Director, Information Technology) - from 20 March 2023

Sam Horsnell (Director of Sales, Conferences and Incentives)

REGISTERED OFFICE & CONTACT DETAILS

Level 7, 23 Customs Street East, Auckland, 1010 - from 3 April 2023

PO Box 5640, Victoria Street West, Auckland 1142

Telephone: (09) 353 5010

Facsimile: (09) 309 3244

Email: sales.marketing@millenniumhotels.co.nz

Global Website: www.millenniumhotels.com

Investor Website: www.mckhotels.co.nz/investors

AUDITORS

KPMG, Auckland

BANKERS

ANZ Banking Group (New Zealand) Limited

Hong Kong & Shanghai Banking Corporation Limited

SOLICITORS

Bell Gully

SHARE REGISTRAR

Computershare Investor Services Limited,

Level 2, 159 Hurstmere Road, Takapuna, Auckland, New Zealand

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 7, 23 Customs Street East, Auckland 1010


– from 3 April 2023

PO Box 5640, Victoria Street West, Auckland 1142

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.