TRAION 2017 Annual Report Final (17)

Ko Au Ko Tātou Ko Ngāpuhi

Pūrongo-Ā-Tau ANNUAL REPORT

2017

The theme for this year’s annual report, Ko Au Ko Tātou Ko Ngāpuhi is an acknowledgement to Ngāpuhi as the largest Iwi in Aotearoa, with more than 125,000 people identifying themselves as Ngāpuhi, in the 2013 census.

Ko Au Ko Tātou Ko Ngāpuhi is also a purposeful statement of Ngāpuhi identity, a statement of a proud people with a proud history and an exciting future ahead.

The stylised manu aute (kite) is an artistic representation of Tūhoronuku, the kite that Rahiri used to bring peace between his two sons, Uenuku and Kaharau.

The kite and the taura (rope) design symbolises its use as a peacemaker, dispute settler and icon for bringing the two coasts of Ngāpuhi together and unifying Ngāpuhi. From this event came the famous Ngāpuhi hakatauki.

Ka mimiti te puna i Taumārere Ka toto te puna i Hokianga Ka toto te puna i Taumārere Ka mimiti te puna i Hokianga

When the fountain of Taumārere is empty The fountain of Hokianga is full When the fountain of Taumārere is full The fountain of Hokianga is empty

Each notch in the wingspan of the kite also represents the pou (or maunga) that stands within Te Whare Tapu o Ngāpuhi.

It also reminds us of the important role we have as the Ngāpuhi Rūnanga Group, representing the interests, dreams and aspirations of all Ngāpuhi, and striving to realise a vision where the sacred house of Ngāpuhi stands strong.

CONTENTS Rārangi Kaupapa

TE RŪNANGA-Ā-IWI O NGĀPUHI CHAIR’S REPORT

TE RŪNANGA-Ā-IWI O NGĀPUHI CEO’S REPORT

Tā te Heamana o Te RūnangaĀ-Iwi O Ngāpuhi

Tā te Kaihautū o Te RūnangaĀ-Iwi O Ngāpuhi

Tā te Heamana o Ngāpuhi Asset Holding Company Ltd

16

34

28

NGĀPUHI IWI SOCIAL SERVICES CHAIR’S REPORT

TE HAU ORA O NGĀPUHI CHAIR’S REPORT

SCHEDULE: REPORTING REQUIREMENTS

Tā te Heamana o Ngāpuhi Iwi Social Services

Tā te Heamana o Te Hau Ora O Ngāpuhi

Pūrongo Whakature

36

40

REGISTER OF INTERESTS

FINANCIAL STATEMENTS

Rāranga Tūmomo Mahi

Rārangi Tahua

55

Statistics provided for Te Rūnanga-Ā-Iwi O Ngāpuhi

by Statistics New Zealand

Pūrongo ā Te Rōpu Kaumātua Kuia o te Whare Tapu O Ngāpuhi

8 NGĀPUHI ASSET HOLDING COMPANY LTD CHAIR’S REPORT

NGĀPUHI AT A GLANCE

TE RŌPU KAUMĀTUA KUIA O TE WHARE TAPU O NGĀPUHI CO-CHAIR’S REPORT

65

46

52

INDEPENDENT AUDITOR’S REPORT

NGĀPUHI GROUP ADDRESSES

Pūrongo ā te Kaiarotake Motuhake

Wāhi Mahi

79

80

HAKATAUKI This hakatauki depicts the sacred house of Ngāpuhi.

Papatuānuku (earth mother) is the foundation, Ranginui (sky father) is the over arching tuanui (roof) with the sacred mountains being the poupou (pillars). The boundaries are within the area covered by these sacred maunga (mountains) of Ngāpuhi. This must not be confused with the boundary of Ngāpuhi-Nui-Tonu which is contained in the hakatauki – te whare o Ngāpuhi, Tāmaki Makaurau ki te Rerenga Wairua.

He mea hanga tōku whare, ko Papatuānuku te paparahi.

Ko ngā maunga ngā poupou, ko Ranginui e titiro iho nei, te tuanui.

Pūhanga-tohora titiro ki Te Ramaroa e whakakurupaeake ra i te Hauāuru.

Te Ramaroa titiro ki Whīria, te Paiaka o te riri, te kawa o Rāhiri.

Whīria titiro ki Panguru, ki Papata, ki te rākau tū papata ki te tai Hauāuru.

Panguru, Papata titiro ki Maungataniwha.

Maungataniwha titiro ki Tokerau.

Tokerau titiro ki Rākaumangamanga.

Rākaumangamanga titiro ki Manaia, e tū kōhatu mai rā i te akau.

Manaia titiro ki Tutamoe.

Tutamoe titiro ki Maunganui.

Maunganui titiro ki Pūhanga-tohora.

Ehara aku maunga i te maunga nekeneke, he maunga tū tonu, tū te Ao tū te Pō.

Ko te whare tapu o Ngāpuhi tēnei, tihei mauri ora.

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Pūrongo-Ā-Tau | Annual Report 2017

KAEO

KAITAIA

Tokerau Maungataniwha

Rakaumangamanga WAITANGI

Panguru ki Papata KAIKOHE Te Ramaroa Whiria

Pūhanga-tohora

Maunganui

Tutamoe

WHANGAREI

Manaia DARGAVILLE

OUR VISION Kia tū tika ai te whare tapu o Ngāpuhi That the sacred house of Ngāpuhi

STANDS STRONG

OUR MISSION Mā te Rūnanga e arahi atu i te wairuatanga, i te pāporitanga, i te tikanga me te tupu whai hua mō Ngāpuhi, kia hua ai ki te katoa o Ngāpuhi te mana motuhake me te ora tonu

To lead the spiritual, social, cultural, environmental, and economic growth of Ngāpuhi by ensuring the self-determination and on-going sustainability

OF OUR PEOPLE

CHAIR’S REPORT Tā te Heamana o Te Rūnanga-Ā-Iwi O Ngāpuhi

Takiwā

Te Rūnanga-Ā-Iwi O Ngāpuhi Board of Trustees

Te Hau Ora O Ngāpuhi (THOON)

Ngāpuhi Iwi Social Services (NISS)

Te Rōpu Kaumātua Kuia o Te Whare Tapu o Ngāpuhi

Te Rūnanga-Ā-Iwi O Ngāpuhi Operations

Ngāpuhi Asset Holding Company Ltd (NAHC)

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Pūrongo-Ā-Tau | Annual Report 2017

TE RŪNANGA-Ā-IWI O NGĀPUHI BOARD OF TRUSTEES Raniera T Tau

Chair

Michael Kake

Deputy Chair

Wane Wharerau

Trustee

Te Rau Allen

Trustee

Ngawai Tuson

Trustee

Brian Joyce

Trustee

Helene Leaf

Trustee

Lorraine Young

Trustee

Annette Kaipo

Trustee

Keith Wihongi

Proxy Trustee

E te Iwi nui tonu o Ngāpuhi, tēnā rā koutou katoa.

Tēnei ka whakatau atu ki a koutou katoa, i raro i te aroha me te manaakitanga o te runga rawa.

Ki ngā kaumātua me ngā kuia, ka mihi nui atu ki a koutou katoa. Ki a tātou whanaunga puta noa i ngā pātu o te Whare o Puhi, Tāmaki Makaurau ki te Rerenga Wairua, tēnā tātou katoa.

Ka titiro iho ahau ki te tau kua pahure ake nei, ka mahara ai ki a rātou maha kua aupiki atu ki te Ao o ngā kapua, kua riro i te haa kore, i te kiri matao – haere mai haere atu rā. E maha ngā tino rangatira i hoki atu ki te kainga i te tau pahure atu nei, me te maha atu ā ō tātou whanaunga kua aru atu i a rātou. Ko te kōrero mō rātou, haere atu rā, whakataka atu ki tua o Matangireia i o mataotao, ka heke i te kahIwi ka rangona i te haunga – haere, haere, haere atu rā.

Ka hoki mai ngā rarangi kōrero ki a tātou ngā mahuetanga iho o rātou mā, mauri ora ki a tātou.

As Chair of the Board of Trustees for Te Rūnanga-A-Iwi O Ngāpuhi (the Rūnanga), I present this report to Ngāpuhi, on behalf of the Board for the period 1 July 2016 – 30 June 2017.

The past year saw Ngāpuhi, the Rūnanga and our Board face many challenges and I wish to acknowledge the leadership and direction of the Board under the guidance of Carol Dodd, until my return in October 2016.

There is much work to prepare Ngāpuhi for the exciting opportunities ahead and I look forward to guiding this waka, with our Board, through the next stages of it’s journey to realise the vision where the sacred house of Ngāpuhi stands strong – kia tū tika ai te whare tapu o Ngāpuhi.

The Board is pleased to report on the achievements and highlights of the Rūnanga, and acknowledges all employees across the Ngāpuhi Rūnanga Group, for their diligence, commitment and contribution to the positive results and outcomes over the past year.

Raniera T Tau Chair – Board of Trustees TE RŪNANGA-Ā-IWI O NGĀPUHI

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KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi

TE RŌPU KAUMĀTUA KUIA O TE WHARE TAPU O NGĀPUHI (TE RŌPU) I express sincere condolences to members of Te Rōpu and their whānau who have passed beyond the veil and now rest with our Tūpuna. I have always said that since their inception and adoption into the Trust Deed of the Rūnanga, Te Rōpu is the backbone to the Rūnanga organisation, with their ongoing support, representation and assistance to the Board and operations team.

To members of Te Rōpu who have been overcome by illness, I pray for the strength that will assist in your speedy recovery.

I thank Te Rōpu Executive Team for the advice, support, guidance and strong direction they have given across the Rūnanga Group over the past year, particularly leading us through Ngāpuhi tikanga and waiata.

Members of Te Rōpu travelled to Tahiti, to trace the footsteps of our Tūpuna who navigated the pacific ocean to arrive in Aotearoa. This was a momentous occasion that not only strengthened their relationships with each other but more importantly our indigenous footprint and relationships with our whanaunga in Tahiti and throughout the Pacific.

A DECLARATION | A TREATY | A PETITION

HE TOHU EXHIBITION HE WHAKAKITENGA MOTUHAKE MŌ NGĀPUHI The moving of the original documents of He Wakaputanga o te Rangatiratanga o Niu Tireni, Te Tiriti o Waitangi, and the Women’s Suffrage Petition from the National Archives to the National Library in Wellington was a spiritual, emotional and fulfilling experience. The He Tohu exhibition at the National Library now hosts these historical documents and is open to the public free of charge.

This historic kaupapa came to fruition with a dawn ceremony on 22 April 2017 and was attended by a strong contingent of Ngāpuhi kaumātua and kuia, Board trustees and other Ngāpuhi representatives. All Iwi of the motu came together for a momentous and spiritual kaupapa that saw Iwi Māori united for a day thus reflecting the mana and the intent of these prestigious and significant documents.

This move was planned over several months, to ensure these taonga are protected and preserved in an environment where the documents can be shared with our tamariki and mokopuna. Ngāpuhi played a significant role to this important kaupapa from the outset, lead by our kaumātua and kuia. There were many positive comments received about how pleasing it was for Ngāpuhi to be represented in the planning and development of the exhibition, as well as the placing of the kōhatu (stones), transportation of the documents and official opening of the exhibition at the National Library.

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Pūrongo-Ā-Tau | Annual Report 2017

Ngāpuhi at the opening of the He Tohu Exhibition

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KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi

3,010

REVIEW OF TURE WHENUA MĀORI ACT

FOLLOWERS

TE AROTAKENGA O TE TURE WHENUA MĀORI The purpose of this review and the proposed Bill is to recognise and provide Māori with the mana and tino rangatiratanga to continue exercising control and decision-making over their lands, resources, and taonga in accordance with tikanga Māori and, consistent with the guarantees given to Māori in Te Tiriti o Waitangi.

Since 2011 there have been more than 146 hui and more than 3,000 Māori land owners, trustees, and whānau attending to discuss the reforms. Three draft bills have been released for consultation, which saw 109 provisions amended and 28 removed as a direct result from feedback on the exposure draft of the Bill in 2015.

The commendable actions of Minister Te Ururoa Flavell must be acknowledged. The Minister was provided an opportunity to rush the bill through parliament under urgency however, the Māori Party decided against that in response to his people and constituents who requested more time to consult on this historical piece of legislation.

One cannot forget the same opportunity that was afforded to and in the end taken up by a certain party to rush through the ‘Foreshore and Seabed Bill’ under urgency, and the turmoil that ensued and continues to this very day.

There are several benefits and positive outcomes this legislation will provide to Māori landowners and I am confident that any existing and future concerns and issues can be worked through. The proposed Māori Land Service will include new organisations that provide a range of integrated services. It will be a single point of reference and doorway to provide practical support to Māori landowners, trustees and whānau and provide them with the support, tools and advice to look after their whenua as they see fit.

More than 1,000 Māori landowners, including large incorporations and trusts, have taken part in the consultation of the proposed Māori Land Service and how they see this service working for them. The Rūnanga hosted a Māori Land Service development wānanga where more than 60 people from across the mid north, attended and shared their feedback and ideas. Feedback from other Māori Land Service wānanga and Iwi Chairs indicated strong support for the Māori Land Services to be developed and established across the regions over the next 18 months. Iwi need to be prepared to lead this kaupapa if they are serious in their desire to serve their Iwi, hapū and whānau land interests, goals and aspirations.

OF THE RŪNANGA FACEBOOK PAGE

PROPOSED CHANGES TO THE MĀORI FISHERIES ACT 2004 HE TIROHANGA HOU KI TE MĀORI FISHERIES ACT 2004 After 10 years of operations, 2015 saw a full review of Te Ohu Kaimoana (TOKM) and its operations over the previous 10 years. Legislation dictated how this review was to progress and how the results were reported back to Iwi. In the 2015/16 year TOKM employed the services of an Iwi advisory group to review the Tim Castles Report and advise Iwi on how to approach the implementation of the 15 recommendations contained in that report. In 2015/16 I provided a full report to Ngāpuhi at our AGM on how this review transpired.

I revisit the legislative programme that has brought TOKM and Māori Fisheries to this point: •

1989 Interim settlement between Māori and the Crown

•

1992 Final settlement (Deed of Settlement)

•

2003 He Kawai Taumata (Report to Minister)

•

2004 Māori Fisheries Act

•

2015 Review of Māori Fisheries Settlement Structure.

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Pūrongo-Ā-Tau | Annual Report 2017

TE TIRITI O WAITANGI – NGĀPUHI SETTLEMENT NGĀ KEREME MOTUHAKE O NGĀPUHI KI TE KARAUNA

Funding helps Hātea on the road to Matatini 2017 We would like to thank Te Rūnanga-Ā-Iwi O Ngāpuhi for the sponsorship funding that helped get our roopū to Te Matatini 2017 in Heretaunga.

Hātea continues to uphold ngā mahi a Rehia a Tane Rore and are proud to have represented Taitokerau at Te Matatini 2017.

Ngā mihi Hātea Kapa Haka

Since the review by Barrister Tim Castles was released in 2015, TOKM has undertaken a lot of work to realign its business with what is happening across Iwi fisheries operations and remaining an advocate for Iwi on fisheries related matters. In the latter part of 2016 and early 2017, TOKM had completed its full operational review including consideration of the recommendations of the Tim Castles Report. TOKM has since presented Iwi with a strategic and financial plan on its operations over the next 3 years. This has been accepted by all Iwi as a way forward.

The biggest impact on Ngāpuhi of the proposed changes to the Māori Fisheries Act 2014 is the alteration of an allocation method bought into legislation under the fisheries allocation model He Anga Whakamua. This allocation model will be used to allocate all assets that were held by TOKM on behalf of Iwi. As 80% of our total income is generated from the fisheries assets presented to Ngāpuhi through this settlement, it is concerning that Ngāpuhi is set to lose millions of dollars in assets if a decision is reached that is contrary to our recommendations. Our Asset Holding Company is actively monitoring the progress of this kaupapa and will advise how Ngāpuhi should respond and approach this going forward, to ensure Ngāpuhi fisheries assets entitlement is not compromised.

The mandate to represent Ngāpuhi in settlement negotiations with the Crown is held by Tūhoronuku Independent Mandated Authority (TIMA). The Rūnanga continues to support positive progress towards our Iwi settlement, including financial support for TIMA, with the Crown refusing to fund them until their perceived issues around Ngāpuhi leadership are resolved.

During the year, the Maranga Mai report was completed and taken to Ngāpuhi for sanction. Supposedly, this report was a tripartite report developed by TIMA and a mixture of hapū and individuals appointed by Te Kōtahitanga. The parties then entered into a focused engagement process in the hope of finding a unified pathway forward towards settlement with the Crown. The Crown, through the Office of Treaty Settlements and Te Puni Kōkiri, also participated in the engagement group, providing advice on Crown policy and other assistance as required. TIMA contends that throughout this period the Crown had undue influence over the direction and outcome of this process, which TIMA maintain ended up being a Crown-lead process, not an Iwi or hāpu lead process.

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KO AU KO TĀTOU KO NGĀPUHI

The Maranga Mai report was produced and although there are several areas where TIMA finds agreement with the other parties, TIMA insists that the report was never discussed with the full TIMA Board before being taken to Ngāpuhi for sanction. Consequently TIMA does not support the report in its entirety. There are however, many salient and positive points in the report and like the three reports commissioned in the past, TIMA will alter its mandate to ensure the 2014 urgent hearings recommendations are addressed. TIMA has also identified that there are only three points of contention within the report that need further discussion and agreement, but do not see these as insurmountable.

As it currently stands, the Crown, through the Prime Minister, has withdrawn itself to allow Ngāpuhi to get on with its own business of finding a comfortable way forward.

This response and approach is supported by TIMA. TIMA also has the problem of individuals purporting to represent hapū, asking the Crown to remove TIMA’s mandate and interfere with their processes. TIMA cannot and does not support this.

As there was no movement in discussions on a pathway forward, TIMA had decided to test the strength of its mandate with another round of consultation designed to ‘Let Ngāpuhi Speak.’ As part of these discussions Horizon Research were commissioned to survey Ngāpuhi. The three methods of completing the survey were; Horizon Māori panel; online survey and paper-based forms provided at consultation hui. The survey results are not surprising as they mirror the outcomes of the earlier Horizon polls, including the first survey in 2011, when 69% of Ngāpuhi responding to the survey supported TIMA having a mandate to negotiate with the Crown on behalf of all Ngāpuhi.

Overall, 70% of respondents said they wanted TIMA to continue to represent them in the Ngāpuhi Treaty Settlement negotiations with the Crown. There was also majority support for TIMA to continue representing Ngāpuhi across all age groups, both male and female respondents, and from Northland and Auckland respondents as well as respondents from the rest of New Zealand.

The Board understands that TIMA will take these results and present their Ngāpuhi position with the government post-election, to determine how this important kaupapa should move forward. TIMA hopes that all parties directly involved can put their differences aside and move forward together, strong, and as a united Ngāpuhi.

Te Rūnanga-Ā-Iwi O Ngāpuhi

CONCLUSION HE KUPU HAKAKAPI The past year completes year three of our five-year strategic plan and as we move into year four, we will continue to focus on achieving the goals that are contained therein. A copy of our strategic plan is available on our website ngapuhi.Iwi.nz or a printed copy is available from the Rūnanga office.

This cannot be achieved without prudence and adherence to legislation that regulates the environment we operate in. With that in mind, I am pleased to report that the Rūnanga is fully compliant with all legislative requirements.

Operational performance and reporting accuracy are regularly monitored by the Board to measure progress over this reporting period. The Board is pleased to report no serious issues were identified relative to operations outputs against our strategic and business plans. These operational outputs and milestone reporting outcomes are provided in the CEO report.

The Board wishes to thank all staff across the Ngāpuhi Rūnanga Group, for their tremendous dedication and contributing efforts to the positive results over the past year.

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Pūrongo-Ā-Tau | Annual Report 2017

Supporting our young Ngāpuhi athletes and leaders Kia ora tātou, just sending out a huge thank you for supporting our taitamariki, the U14 Ngāpuhi Tama/ Kōtiro Poitūkohu (Basketball) Squads who competed in the International Indigenous Youth Basketball Tournament in Kaitaia.

Thank you, thank you, thank you.

Nā Melvin Rameka, on behalf of the Ngāpuhi U14 Basketball Squads

The Board also acknowledges our newly appointed CEO, Tony Dowling who took up his leadership role in November 2016 and what he has achieved with his team in the first eight months as CEO. I look forward to the positive contribution, achievements and outcomes he will bring to the Rūnanga and Ngāpuhi in the years ahead.

We also acknowledge General Manager, Erena Kara and the Senior Leadership Team, for demonstrating fortitude and resilience following Allen Wihongi’s departure.

The conclusion of another positive year is upon us and I am buoyed with the diligence and leadership of our Board trustees over the past year. We have reviewed our policies and attended professional and governance development workshops, ensuring they are fit for purpose and provide us with the knowledge, tools and processes to continue to be an effective governing board.

In what has been a demanding year, I would like to thank my fellow trustees for their unwavering commitment to the kaupapa, principles and vision of the Rūnanga where the sacred house of Ngāpuhi stands strong. Thank you for also keeping your Takiwā informed and abreast of issues affecting Ngāpuhi, and presenting your Takiwā views and ideas to the Board table.

As a Board, we take our role as trustees and representatives of our Takiwā, and all of Ngāpuhi with great responsibility and respect. We are grateful to Ngāpuhi for your support through challenging times, to shape and share this journey with the Rūnanga, building it to what it is today, an Iwi authority that Ngāpuhi can trust and have confidence to represent the best interests of Ngāpuhi nui tonu.

Na reira, ki ngā kaumātua me ngā kuia, otirā te tuara o Te Rūnanga-Ā-Iwi O Ngāpuhi, ko koutou ngā kai whāngai i tēnei poari ki te pūmāhara ki a taea e mātou ki te pikau i ngā taimahatanga o te Ao o Ngāpuhi. Ka mihi nui atu ki a koutou me o koutou whānau whānui.

Ki te Iwi nui tonu o Ngāpuhi, tēnā koutou e tautoko kaha ana i te huarahi kua oti nei te para e o tātou Mātua Tūpuna.

Kia kaha ai tātou katoa ki te honore tō rātou tū hei pūpuri i te mana motuhake o tēnei whenua. Kia hapai kauake i te ‘Wakaputanga o te Rangatiratanga o Niu Tireni’ me te ‘Tiriti o Waitangi’, hei tūāpapa mā te whare tapu o Ngāpuhi. Kia hakatutuki anō hoki i te moemoeā o Ngāpuhi whānui, ara “kia tū tika ai te whare tapu o Ngāpuhi.”

Ko Au. Ko Tātou. Ko Ngāpuhi.

Mauri Ora

Raniera T Tau Chair – Board of Trustees Te Rūnanga- Ā-Iwi O Ngāpuhi

CEO’S REPORT Tā te Kaihautū o Te Rūnanga-Ā-Iwi O Ngāpuhi

Takiwā

Te Rūnanga-Ā-Iwi O Ngāpuhi Board of Trustees

Te Hau Ora O Ngāpuhi (THOON)

Ngāpuhi Iwi Social Services (NISS)

Te Rōpu Kaumātua Kuia o Te Whare Tapu o Ngāpuhi

Te Rūnanga-Ā-Iwi O Ngāpuhi Operations

Ngāpuhi Asset Holding Company Ltd (NAHC)

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Pūrongo-Ā-Tau | Annual Report 2017

He honore, he korōria ki te Atua kaha rawa He maungārongo ki te mata o te whenua He whakaaro pai ki a tātou katoa Tihei mauriora ki te whei ao, ki te ao mārama.

Ko Ngāpuhi te Iwi Ko Ngāti Tautahi te hapū Ko Te Iringa te marae Ko Tony Dowling e mihi atu nei Tēnā koutou katoa.

Tony Dowling CEO TE RŪNANGA-Ā-IWI O NGĀPUHI

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KO AU KO TĀTOU KO NGĀPUHI

It is with great pleasure that I present my first report as CEO of Te Rūnanga-Ā-Iwi O Ngāpuhi (the Rūnanga). Since starting in November 2016, I have been humbled by the strong sense of identity and pride of our people, and resonance of the important role for the Rūnanga to lead the spiritual, social, cultural, environmental and economic growth of Ngāpuhi.

The theme for this year’s annual report Ko Au Ko Tātou Ko Ngāpuhi is a purposeful statement of Ngāpuhi identity and very much at the heart of all that we do. That is, I, you, we are Ngāpuhi, a proud people, with a proud history and an exciting future ahead.

I am pleased to report to Ngāpuhi, the activities, successes and achievements for the 12-month period ending 30 June 2017.

Tamariki enjoying the fun activities at the Hui-Ā-Iwi in Auckland.

Te Rūnanga-Ā-Iwi O Ngāpuhi

FINANCIAL PERFORMANCE TE MAHI AHUMONI The Ngāpuhi Rūnanga Group, inclusive of all subsidiary entities performed positively for the financial year ended 30 June 2017. The Rūnanga Group surplus for the year was $2.6M, an increase of 40% over the previous financial year.

This has further increased the Rūnanga Group’s net assets to $55.9M compared to the year before of $53.3M. From a financial reporting point of view, the highlights of the year were: •

Adoption of PBE Tier 2 reporting standards across the Ngāpuhi Rūnanga Group, providing consistency in financial reporting to all beneficiaries

•

40% increase in net surplus of the Group over the previous financial year

•

4.9% increase in the net assets of the Group over the past financial year.

•

Remarkable 11.9% growth in the net assets of the Group over the last five financial years

•

A positive financial outcome from the conversion of Caltex to Mobil.

137

STAFF EMPLOYED ACROSS THE NGĀPUHI RŪNANGA GROUP

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FIGURE 1

Pūrongo-Ā-Tau | Annual Report 2017

TE RŪNANGA-Ā-IWI O NGĀPUHI GROUP NET ASSETS $55,925,603

2017

$53,325,592

2016

$51,473,722

2015

$50,335,560

2014

$49,994,473

2013

$43,301,960

2012 10

20

30

40

50

60

Millions

FIGURE 2

GROUP TOTAL ASSETS

○

Cash and Term Deposits

○

Fisheries Settlement Quota

$21,294,857

○

Aotearoa Fisheries Income Shares

$12,319,033

○

Other Long Term Investments

$8,114,359

○

Investment Properties

$1,780,000

○

Property, Plant and Equipment

$4,209,210

○

Other Assets

$1,920,661

$8,008,447

SUMMARY OF GROUP NET ASSETS GROUP RESULT ($M)

2013

2014

2015

2016

2017

Gain (Loss) on Revaluation

(0.15)

(0.26)

(0.29)

(0.01)

0.37

5.50

0.22

1.43

1.84

2.23

Tūhoronuku Contribution

1.35

0.29

-

-

-

Total Surplus for the Year

6.70

0.25

1.14

1.83

2.60

GROUP NET ASSETS ($M)

2013

2014

2015

2016

2017

Net of Other Assets & Liabilities

40.62

39.19

35.51

21.26

33.84

9.37

11.15

15.96

32.06

22.09

49.99

50.34

51.47

53.32

55.93

6.69

0.35

1.13

1.85

2.61

15.46%

0.70%

2.26%

3.60%

4.88%

Net Surplus

Fixed Assets, Managed Investments Net Assets Increase in Net Assets Asset Growth

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Te Rūnanga-Ā-Iwi O Ngāpuhi

KO AU KO TĀTOU KO NGĀPUHI

IWI DEVELOPMENT

The Major Marae Project Assistance Fund assists Ngāpuhi marae to complete existing major capital works projects. This year we were able to support Mokonuiarangi marae, who will be completing the upgrade of their disability ablution block next year.

NGĀ MAHI WHANAKETANGA MŌ TE IWI Robust governance and management structures and processes are critical for thriving, self-determining and sustainable Ngāpuhi marae and kainga. This includes whānau having goals and aspirations of how they want their marae to operate and look like in 10, 25 and 50 years time.

During the year, a Ngāpuhi Marae Governance and Management framework tool developed by the Rūnanga was delivered to trustees from seven Ngāpuhi marae and several Māori land trusts. The interaction and response was extremely positive as we used the tool to help them assess their current state and future ideal aspirations. Hapū Development Leader, Tania Pene and her team look forward to using the tool with other marae and trusts to strengthen governance and management capability across Ngāpuhi.

KĀINGA DEVELOPMENT I am pleased to report that a Māori Housing Network contract with Te Puni Kōkiri has culminated in 16 Ngāpuhi whānau now living in improved housing situations, with their most critical and urgent housing needs having been addressed. Working collaboratively across the Ngāpuhi Rūnanga Group, we were able to provide a range of services to support individual health, education, and social ‘wrap around’ service interventions to those whānau. The whānau humbly acknowledged the support provided, and how it has significantly improved their quality of life.

Under a Maara Kai partnership with Te Puni Kōkiri, whānau have also planted a variety of fruit trees around their homes that will create a supply of fresh fruit from their whenua, in years to come. Whānau are extremely excited that, for some, it returns to the practices of their tūpuna.

FINANCIAL SUPPORT FOR NGĀPUHI HAPŪ AND MARAE For several years, the Board has and continues to financially support Ngāpuhi hapū, marae and community development projects via two funding grants; the Hapū Development Fund and Major Marae Project Assistance Fund.

The Hapū Development Fund is available for planning purposes, and has assisted several planning projects across Northland and Ngāpuhi communities. Planning activities have helped groups define their goals and objectives, identify resources and strategically work towards achieving their dreams and aspirations.

This year the fund supported several marae, takiwā and community groups, including: •

FIGURE 3

Whirinaki Toiora Trust – to develop the War against Weeds and Predator Free project plan for the community of Whirinaki

•

Te Takiwā o Ngāpuhi ki Waitematā – to strategically plan how they should connect and engage with Ngāpuhi across Tāmaki Makaurau

•

Ngāti Pare Waihaha Trust – to assist with the rebuild of Waihaha marae

•

Pehiaweri B1B Ahu Whenua trust – to develop a strategic plan for the sustainable use, development and protection of their whenua.

2017 HAPŪ FUNDING DISTRIBUTION BY TAKIWĀ

○

Ngā Ngaru o Hokianga

$5,000

○

Ngāpuhi ki te Hauāuru

$20,000

○

Ngāpuhi ki Waitematā

$5,000

○

Taiāmai ki te Marangai

$5,000

○

Te Takiwā o Ngāpuhi ki Whangārei

○

Te Rūnanga o Taumārere ki Rākaumangamanga TOTAL

FIGURE 4

$15,000 $5,000 $55,000

2017 HAPŪ FUNDING DISTRIBUTION BY CATEGORY

○

Cultural Development

○

Governance and Management

○

Marae Building Development

○

Natural Resource Management

$5,000

○

Strategic Planning

$17,500

○

TOTAL

$5,000 $7,500 $20,000

$55,000

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Pūrongo-Ā-Tau | Annual Report 2017

18 PAPAKĀINGA WORKSHOPS DELIVERED

Eighteen papakāinga workshops have also been delivered throughout the year. These workshops have informed pathways for assisting whānau to deal with land succession issues, land administration challenges and land occupation title options. Foremost in returning to build on ancestral land (whenua Māori) is determining the activities that can be undertaken to develop sustainable living approaches.

Proposed changes to Māori land tenure will provide critical challenges to whānau with the opportunities to return home to affirm their cultural identity within their kāinga and within Te Whare Tapu o Ngāpuhi.

Funding helps Jacqueline share her indigenous voice

TE MITA O NGĀPUHI LANGUAGE STRATEGY

“I can’t express how thankful I am to have been able to receive the discretionary funding to travel with Ngā Aho and Te Matapihi to Canada and USA, for the Indigenous Housing Tour and the RAIC Festival of Architecture conference - Indigenous Design Symposium. Being able to whakapapa back to Ngāpuhi on an international stage first and foremost has grounded me both physically and spiritually. The funding has highly contributed to my personal development as a young Māori woman and leader”.

TE RAUTAKI REO MĀORI MO NGĀPUHI

Ngā mihi Jacqueline Paul

In 2009 under the guidance of Hōne Sadler and Dr Patu Hohepa, the Rūnanga developed the Te Mita o Ngāpuhi Language Strategy. During the year, we brought together a high calibre team of Te Reo Māori and Ngāpuhi Reo advocates and experts, to review the initial draft strategy and develop an implementation plan for Te Mita O Ngāpuhi.

This implementation plan will provide a roadmap and resources for Ngāpuhi whānau, marae and hapū to strengthen Te Mita O Ngāpuhi and Te Reo Māori.

The project is lead by Hapū Development Coordinator, Anaru Kaipo and the strategic advisory group includes Hōne Sadler, Rahera Shortland, Nau Epiha and Nora Rameka.

I look forward to sharing regular updates of the project and plan’s development over the coming months.

22

Te Rūnanga-Ā-Iwi O Ngāpuhi

KO AU KO TĀTOU KO NGĀPUHI

16

6,069

WHĀNAU/KĀINGA

SUBSCRIBERS

ASSISTED WITH IWI DEVELOPMENT

TO OUR WEEKLY EMAIL NEWSLETTER E MARA E-PĀNUI

FIGURE 5

2017 SCHOLARSHIPS AWARDED BY STUDY TYPE

○

Te Takiwā o Ngāpuhi ki Whangārei

3

○

Certificate

11

○

Te Roopū Takiwā o Mangakāhia

2

○

Bachelor

42

○

Ngāpuhi ki te Hauāuru

10

○

Master

5

○

Ngāpuhi Hokianga ki te Raki

5

○

5

○

Ngā Ngaru o Hokianga

14

PG Dip Business in Maori Dev.

○

Taiāmai ki te Marangai

14

○

PhD

4

○

Te Rūnanga o Taumarere ki Rakaumangamanga

○

Ngāti Hine

○

Other TOTAL

FIGURE 6

FIGURE 7

2017 SCHOLARSHIPS AWARDED BY TAKIWĀ

TOTAL

4

67

10 5 67

FIGURE 8

2017 SCHOLARSHIPS AWARDED BY TAKIWĀ

2017 SCHOLARSHIPS AWARDED BY STUDY TYPE

○

Te Takiwā o Ngāpuhi ki Whangārei

$3,000

○

Certificate

○

Te Roopū Takiwā o Mangakāhia

$2,500

○

Bachelor

$42,000

○

Ngāpuhi ki te Hauāuru

$14,500

○

Master

$10,000

○

Ngāpuhi Hokianga ki te Raki

$4,500

○

$12,500

○

Ngā Ngaru o Hokianga

$22,000

PG Dip Business in Maori Dev.

○

Taiāmai ki te Marangai

$14,500

○

PhD

○

Te Rūnanga o Taumarere ki Rakaumangamanga

$6,500

○

Ngāti Hine

$12,500

○

Other

$6,000

TOTAL

$86,000

TOTAL

$5,500

$16,000 $86,000

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Pūrongo-Ā-Tau | Annual Report 2017

NATURAL RESOURCE MANAGEMENT HE WAI, HE WHENUA, HE ORANGA Freshwater is life, and our tribal identity is linked to the many water systems that make up our distinctive landscapes.

The preservation and restoration of mauri is essential to the ongoing relationship between our people, land and waters. Kaitiakitanga is an integrated and holistic discipline that mainstream environmental management have begun to take on board. Notwithstanding this, the future of any freshwater management system must acknowledge and provide for hapū and Iwi rights, interests and values.

FIGURE 9

2017 DISCRETIONARY FUND DISTRIBUTION BY TAKIWĀ

○

Ngāpuhi ki Hauāuru

○

Ngā Ngaru O Hokianga

$5,100

○

Ngāti Hine

$3,092

○

Ngāpuhi ki Whangārei

$2,000

○

Te Rūnanga o Taumarere ki Rakaumangamanga

$1,800

○

Taiāmai ki te Marangai

$2,480

○

Ngāpuhi Hokianga ki te Raki

$2,700

○

Te Rōpu Takiwā o Mangākahia

$1,450

○

Other TOTAL

$1,400

$1,600 $21,622

FIGURE 10 2017 SPONSORSHIP FUNDING DISTRIBUTION BY CATEGORY

○

Sport Events

$9,038

○

Cultural Events

$13,279

○

Community Events

$2,244

○

Education Events

$2,476

TOTAL

$27,038

Whānau planting at Forest Pools

24

KO AU KO TĀTOU KO NGĀPUHI

Ongoing local, regional and central government policy reforms have kept us busy in responding to and providing feedback to advocate such rights. We now see, some legislative recognition in Te Mana o te Wai which essentially gives the first right to the water system itself so that it can sustain its life supporting ecosystems. Te Mana Whakahono a Rohe provides a legislative mechanism for councils, hapū and Iwi to discuss and agree on ways they may participate and contribute in RMA decision-making, and will assist councils with their statutory obligations under the RMA. The Mangere Catchment group has, as part of a 10 year regional planning review process, developed a draft catchment plan for an area of approximately 8100 hectares.

The Mangere River drains via the Wairua River and Northern Wairoa River to the Kaipara Harbour. High rates of sediment deposition on beds and beaches have affected the presence of shellfish species and food gathering opportunities.

Sediment and nutrient control and, keeping stock out of the waterways are priorities for local mana whenua who have plans for ongoing riparian planting projects throughout the catchment area . Tania Pene is co-Chair of the Catchment Group and is pleased with the development and progress the draft plan has made to contribute to improve the management of freshwater resources.

Whānau who we engaged with indicated a strong desire to be consulted, provide feedback and make submissions to the proposed reforms for marine protected areas. To enable a quick and streamlined process, response tools and submission templates were given to whānau to assist with their submissions. If the reforms are accepted, they will form the basis of a new Marine Protected Areas Act, replacing the current Marine Reserves Act 1971.

HE TOHU EXHIBITION The He Tohu exhibition was a highlight this year, with the historic moving of three iconic national documents, those being the 1835 He Wakaputanga, 1840 Te Tiriti o Waitangi and 1893 Women’s Suffrage Petition from Archives NZ to their permanent home at the National Library in Wellington.

I was privileged to be a member of the exhibition technical advisory group, and proud to be part of a large Ngāpuhi contingent in the dawn ceremony and official opening of the exhibition. It was also pleasing to hear and receive warm and positive feedback.

I encourage all Ngāpuhi to visit the spectacular He Tohu exhibition; it truly is a wonderful interactive experience and a significant part of our country’s and Iwi history, and future.

Te Rūnanga-Ā-Iwi O Ngāpuhi

“I just want to tell you how truly wonderful it was to have the big Ngāpuhi grouping leading the historic moving of the taonga…it is hard to put a price on what it meant having Ngāpuhi in this leadership role. So many people commented on how special it was having you there, listening to Hōne chanting the karakia, the Ngāpuhi waiata, getting to know your beautiful kaumātua and kuia…”

(Paraphrased feedback from an attendee at the He Tohu dawn ceremony)

Orangewood Orchards donating KIwifruit for Xmas Hampers

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Pūrongo-Ā-Tau | Annual Report 2017

ADVOCATING FOR BETTER SUBMISSION TO THE CHILDREN, YOUNG PERSONS, AND THEIR FAMILIES (ORANGA TAMARIKI) LEGISLATION BILL On behalf of Ngāpuhi, the Rūnanga challenged the government to consider the limitations, inadequacies and our recommendations of the proposed Children, Young Persons and their Families (Oranga Tamariki) Bill. Several presentations were made to Minister Tolley and the Social Service Select Committee in Wellington on the key points of: •

priority placement of Māori children with whānau, hapū and Iwi

•

assistance to whānau to provide care and protect to their child both before and after removal/uplift

•

the use of kupu Māori without tikanga Māori. In addition to this, was the successful inclusion of legislation drafters of Māori persuasion.

The bill was passed into law earlier this year and Oranga Tamariki, the new stand-alone ministry, is now operational with the wellbeing and safety of children and young people at the core of all they do.

COLLECTIVE IWI LEADERSHIP Te Taitokerau Iwi Chief Executives Consortium, representing seven Iwi in the north, has established a new legal entity called Amokura Iwi Consortium Ltd to more effectively engage collectively to advance our shared vision of sustainable generational well-being and prosperity of our people.

The contract and funding for ‘collective Iwi’ projects will no longer be an issue for Iwi regardless of status, as consortium funders have indicated a preference to engage and contract with the consortium directly. The upshot being, we are now better positioned to do more for our people.

COMMUNICATIONS & IDENTITY The past year has been a very busy period in terms of engaging, informing, and communicating in meaningful ways as we seek to positively influence and capture the hearts and minds of our people. We strive to ensure our information, interaction and communications are consistent, timely, accurate, relevant and meaningful.

This year we hosted Hui-Ā-Iwi in Whangārei, Kaikohe and Auckland. These Hui provided an opportunity to share progress on our performance over the year, discuss important issues, be informed by our people about what is important, and celebrate our successes. I am pleased with the high levels of interaction and questions received from our people and look forward to hosting these as annual events.

Ngāpuhi Education Scholarship helps Tia towards PhD “It is an absolute humbling experience to receive the Ngāpuhi Doctoral Scholarship 2017 from my Iwi. The money received will have a determining role in my now being able to complete my PhD research and submit my thesis by the end of the year. This scholarship will also tautoko the families for which my research connects, providing an important reciprocity between communities.

Thank you again for your acknowledgment”.

Arohanui ki a koutou katoa.

Tia Reihana-Morunga

The three-yearly rotation of takiwā elections provided opportunities for registered Ngāpuhi and takiwā members to nominate and vote for their respective takiwā representatives.

We will be announcing the successful candidates for Te Rūnanga o Taumārere ki Rakaumangamanga, Te Rōpu Takiwā o Mangakāhia and Te Takiwā o Ngāpuhi ki Whangārei at this year’s Annual General Meeting in Auckland, from which time they will officially take office.

Ongoing engagement with Ngāpuhi by email, newsletters, website, social media and other communication channels and events has helped increase Iwi registrations over the year. We are pleased that through this year’s takiwā elections, we received a significant number of new tribal registrations and people wanting to register with the Rūnanga. It is important that our people register and ensure the contact details we have on file are accurate, so we can inform them of important news and opportunities. For more information, please contact our tribal registrar on 0800 NGAPUHI or registrations@ngapuhi.org.

26

KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi

Xmas hampers being prepared for whānau and tamariki in and around Kaikohe

During the year we also started planning for the next Ngāpuhi Festival. We are excited to host Ngāpuhi Festival 2018 at Toll Stadium in Whangārei and look forward to seeing all of Ngāpuhi celebrate good music, great kai, and a healthy dose of whanaungatanga.

Visit www.ngapuhifesitval.com and the festival facebook page for more information.

Ongoing engagement with Ngāpuhi across various media and communication platforms such as email, newsletters, website, social media, hui, wānanga and other events provides opportunities to inform, share and celebrate progress, achievements and successes.

Our weekly email newsletter E Mara E-Pānui is our most popular news information platform with more than 6000 subscribers and the Rūnanga facebook page fellowship continues to grow weekly.

SPONSORSHIP AND SCHOLARSHIP FUNDING TO HELP OUR PEOPLE SUCCEED HE WHAKARATO PŪTEA We continue to distribute discretionary, sponsorship and education scholarship funding to registered Ngāpuhi members to encourage and support participation, achievement and success. I am pleased to report that 100% of the funding available was allocated in the year ending 30 June 2017.

This year $86,000 was distributed in Education Scholarships, including funding to support four PhD and five masters’ students.

We regularly receive letters and reports back from funding recipients of which we share via ‘E Mara E-Pānui and on our website www.ngapuhi.Iwi.nz under ‘funding stories’.

WHĀNAU ORA We received a clear message from our people that more emphasis needed to be placed on identifying and maximising opportunities in education and employment, and to assist taitamariki. In late 2016, the Rūnanga partnered with government and community agencies in the KODE (Kaikohe Opportunities Dreams and Experiences) programme, aimed at supporting 18-24 year olds living in and around Kaikohe, into suitable employment and training.

In early 2017 the Ministry of Social Development supported KODE to be extended across wider Northland, from Whangārei through to Kaitaia. KODE was also rebranded as the Tai Tamariki 500 (T500) programme. The Rūnanga continues to work collaboratively with others, providing the Manaaki Tangata component of the programme for the mid-North region. The primary goal is to work with similar organisations and agencies to create long-term career pathways for taitamariki.

Towards the end of the 2016-17 year, the Ngāpuhi Rūnanga Group started discussions for the establishment of a new youth space in Kaikohe, consequently Te Uma O Te Kona, opened in August 2017. The aim of Te Uma O Te Kona is to provide a place of safety and connectivity for taitamariki in and around Kaikohe. Te Uma O Te Kona is run by Te Kotahitanga E Mahi Kaha Trust, and was created in partnership with taitamariki, Ngāpuhi Iwi Social Services, the Placed Based Initiative, Kaikohe Community and Youth Centre Trust, and the Ngāpuhi Rūnanga. I wish to acknowledge the significant contribution made by the Ngāpuhi Asset Holding Company to provide a safe and fun space for our Kaikohe youth.

27

Pūrongo-Ā-Tau | Annual Report 2017

STRATEGIC FOCUS ON KEY PRIORITIES; NGĀPUHI ARTS AND EDUCATION HE ARONGA KI NGĀ MAHI TOI ME TE MĀTAURANGA MŌ NGĀPUHI Lead by Dorothy Waetford and supported by a strategic advisory group, a 25-year Ngāpuhi Arts Strategy Piki-tuurangi-tia was developed. The kaupapa of Piki-tuu-rangi-tia is excellence in Ngāpuhi cultural and creative expression and has five priority areas (pou). The strategy acknowledges our Ngāpuhi artists and the essential role they play as kaitiaki of our repositories, stories, and taonga tuku iho.

This year we also initiated the development of a Ngāpuhi education strategy. Through ongoing consultation with Māori and Ngāpuhi whānau education specialists, educators, lecturers, teachers, principals, government agencies, kaumātua, kuia, hapū and takiwā, a strong theme within responses and feedback was that Ngāpuhi see education as a vehicle to Mātauranga. A strategic advisory group of mātauranga and education specialists and kaumātua has been formed to oversee the interaction with key stakeholders and development of the strategy.

MY APPRECIATION AND GRATITUDE HE MIHI This year completes the third year of our five-year strategy and our successes and highlights represent the support and effort of many people.

I acknowledge the leadership and support of Te Rōpu Kaumātua Kuia, General Managers, Chief Executives and Board Directors across the Ngāpuhi Rūnanga Group. I also acknowledge our current Chair, Deputy Chair and Board of Trustees for your ongoing leadership and support.

I wish to thank Carol Dodd for her leadership and support in her role as Acting Chair of the Board of Trustees, and also Wane Wharerau in his role as Acting Deputy Chair.

I extend warm thanks to Erena Kara, who maintained stability and strength across the Ngāpuhi Rūnanga Group in her role as Acting CEO before I started. Thank you for providing me with a safe and solid platform upon which I am able to build upon for our people.

I would like to personally thank all the staff/kaimahi at the Rūnanga and across the Ngāpuhi Rūnanga Group for your valued contribution to this year’s achievements and highlights, and unwavering commitment to realise the vision for our people where the sacred house of Ngāpuhi stands strong.

Te Mita o Ngāpuhi – Implementation Plan Development Rōpu

MOVING FORWARD, TOGETHER ME KŌKIRI NGĀTAHI TĀTOU E te Iwi nui tonu o Ngāpuhi - as I reflect on the challenges, highlights and achievements of the Rūnanga over the past 12 months, I am reminded of the important responsibility we are entrusted with on behalf of our people, today and for future Ngāpuhi generations. Ko Au, Ko Tātou, Ko Ngāpuhi.

I thank you all for your ongoing support to lead the spiritual, social, cultural, environmental, and economic growth for all Ngāpuhi and create opportunities to help realise Ngāpuhi collective interests, dreams and aspirations.

Kia tū tika ai te whare tapu o Ngāpuhi – may the sacred house of Ngāpuhi stand strong.

No reira, e ngā reo, e ngā mana, e ngā karangatanga maha o Ngāpuhi nui tonu, mā te Atua kaha rawa tātou e manaaki, e tiaki, e atawhai tonu i a tātou i ngā wā me nga wāhi katoa.

Noho ora mai

Tony Dowling CEO Te Rūnanga-Ā-Iwi O Ngāpuhi

•

TE RŌPU KAUMĀTUA KUIA O TE WHARE TAPU O NGĀPUHI

CO-CHAIR’S REPORT Pūrongo ā Te Rōpu Kaumātua Kuia o te Whare Tapu O Ngāpuhi

Takiwā

Te Rūnanga-Ā-Iwi O Ngāpuhi Board of Trustees

Te Hau Ora O Ngāpuhi (THOON)

Ngāpuhi Iwi Social Services (NISS)

Te Rōpu Kaumātua Kuia o Te Whare Tapu o Ngāpuhi

Te Rūnanga-Ā-Iwi O Ngāpuhi Operations

Ngāpuhi Asset Holding Company Ltd (NAHC)

29

Pūrongo-Ā-Tau | Annual Report 2017

TE RŌPU KAUMĀTUA KUIA O TE WHARE TAPU O NGĀPUHI EXECUTIVE COMMITTEE Reverend Kuini Matene

Co-Chair

Steve Morunga

Co-Chair

Lavinia Wynyard

Secretary

Winnie Leach

Member

Carol Dodd

Member

Arvind Solomon

Member

Nau Epiha

Member

Wiremu Wiremu

Member

Shelley Naera-Tau

Co-ordinator

Tuatahi me mihi kau ki ngā kaumātua me ngā kuia o Te Rōpu i mau i te karawhiu a te toki a whiro, ko Cecelia Morunga tērā, ko Tas Davis tērā, ko Te Mata Naera tērā. No reira, ngā mate o ngā rā inanahi, ngā mate o ngā wiki, o ngā tau, tae noa atu ki a rātou kua whetūrangitia, haere mai haere atu ki tua o te arai, ki te whenua kua oti te tongia mai e to tātou Atua a Io Te Matua, hei kainga mutunga mō koutou, arā, mō tātou katoa. Ka hoki mai ngā kōrero kia tātou, ngā mahuetanga iho ō rātou. Mauri Ora. On behalf of Te Rōpu Kaumātua Kuia o Te Whare Tapu o Ngāpuhi (Te Rōpu) it is our pleasure to provide a consolidated report of Te Rōpu activities and highlights over the twelve months to 30 June 2017.

BACKGROUND Te Rōpu is a constituted body and member of Te RūnangaĀ-Iwi O Ngāpuhi (Rūnanga) by virtue of their constitutional arrangements. The Rūnanga constitution is clear in that: There shall be a council of Ngāpuhi Kaumātua and Kuia comprising such Kaumātua and Kuia as the Trustees may in their absolute discretion consider appropriate.

Te Rōpu Kaumātua Kuia o Te Whare Tapu o Ngāpuhi shall advise the Trustees on the following: To ensure that the Trustees meet their cultural and spiritual obligations to Te Whare Tapu o Ngāpuhi; and Maintaining the mana of Ngāpuhi by ensuring that the Trustees meet their cultural and spiritual obligations to Te Whare Tapu o Ngāpuhi.

Reverend Kuini Matene Co-Chair TE RŌPU EXECUTIVE COMMITTEE

30

KO AU KO TĀTOU KO NGĀPUHI

Te Rōpu has recently had their elections of rotation and we welcome the following to Te Rōpu: Co-Chairs:

Avind Solomon Steve Morunga

Secretary:

Lovinia Wynyard

Members:

Winnie Leach Hirini Tau Ngawai Tuson Nau Epiha Wiremu Wiremu

Co-ordinator

Shelley Naera-Tau

This group will take up their responsibilities immediately after the Rūnanga AGM.

NGĀ MAHI I OTI I TE TAU KUA PAHURE Along with these constitutional responsibilities, which Te Rōpu takes very seriously, a rotation of executive members attend every Rūnanga Board meeting to provide the cultural spine to our Board Trustees. Te Rōpu also have a rotation of Kaumātua and Kuia representation at National Iwi Chairs Forum hui with the Rūnanga Chair and CEO. Te Rōpu is grateful for these opportunities to listen to other Iwi leaders and interact with kaumātua and kuia.

Te Rōpu meet regularly as an executive and also oversee the functions of a wider group of Kaumātua and Kuia who meet in congress monthly, as we try to invigorate our Kaumātua and Kuia o Ngāpuhi, to become involved in matters of relevance and importance to Ngāpuhi. Te Rōpu also lead the revival of waiata tawhito, raranga, wānanga mō ngā kaumātua me ngā kuia and sensitive kaupapa such as how we treat our suicide victims, body parts donation and cremation.

To assist with waiata tawhito Te Rōpu welcomed the tutoring services and expertise of Angela Harding (Ngāti Pakau), to ensure these waiata are preserved into the future.

It is envisaged that each kaumātua and kuia will in time hand these skills and waiata down to their tamariki and mokopuna.

Ngā mihi nui ki a koe e Angela mō o mahi rangatira ki Te Rōpu, me ngā kaumātua kuia katoa.

Te Rūnanga-Ā-Iwi O Ngāpuhi

HE TOHU EXHIBITION The highlight of the year for Te Rōpu would surely be the He Tohu exhibition, shifting of the He Wakaputanga o te Rangatiratanga o Niu Tireni (Declaration of Independence 1834) and Te Tiriti o Waitangi 1840 from archives New Zealand to the National Library and taking part in the Official opening ceremony.

The genesis of the He Tohu exhibition was initially mooted between Minister Peter Dunne and the National Iwi Chairs Forum in Hokitika last year. A meeting with Ngāpuhi was then arranged with the Rūnanga where Internal Affairs staff came north to map out a process that would bring this kaupapa to fruition. A meeting between Ngāpuhi, Ngāti Toa Rangatira and Te Atiawa was also arranged and a great relationship was forged and will last for many years to come.

The consultation process took about a year to map out before finally agreement on dates and milestones.

The significant involvement of Te Rōpu, other than setting the Kaupapa, was on the 29th November 2016 when two Mauri Stones were taken from Ngāpuhi to Wellington, led

by Te Rōpu, to be installed in the walls of the new He Tohu exhibition whare, as kaitiaki of our Taonga.

The founding constitutional documents that shape our nation were moved in the early hours of Saturday 22 April to their new home. Ngāpuhi leaders, kaumātua and kuia led the ceremonial procession, accompanying the 1835 He Wakaputanga o te Rangatiratanga o Niu Tireni, 1840 Te Tiriti o Waitangi and the 1893 Women’s Suffrage Petition from Archives New Zealand to the National Library of New Zealand. The uplifting of the three taonga was a historical event that symbolised the role of Ngāpuhi as the spiritual kaitiaki of He Wakaputanga o te Rangatiratanga o Niu Tireni and Te Tiriti o Waitangi, and reflected their relationship with the Crown and the Iwi leaders partner group.

On 19 May 2017 Te Rōpu were dominant in their role as kaitiaki of these documents and provided input by our Tohunga in their karakia (hakawātea i te whare). Te Rōpu assisted with providing waiata tawhito for our Rūnanga Chair Raniera (Sonny) Tau who was one of the three official speakers at the ceremony. This was a lovely trip and our members thoroughly enjoyed the experience.

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Pūrongo-Ā-Tau | Annual Report 2017

Te Rōpu and friends at the opening of the He Tohu exhibition

KORONEIHANA 2016 It has become traditional that Te Rōpu attend the Koroneihana to strengthen our whanaungatanga and cultural links with Waikato Tainui. This year in review was no different as we travelled and became part of the celebrations and kōrero at Turangawaewae.

This year a contingent went to join the celebrations and provided kōrero for the Iwi across Aotearoa to chew on. We stayed at Wesley College, and Kaikohe Intermediate School also travelled alongside us, as we returned a trophy taonga to the Kingitanga, which had been won by one of the school students.

NOHO MARAE KI ŌTAUA Te Rōpu called a noho Marae at Pukerata Marae, Ōtaua to talk about various issues and follow up on the noho Marae at Waiwhatawhata Marae last year.

Te Rōpu invited a Ngāti Porou facilitator Hope Tupara, to lead us in discussions around the Ngāpuhi Te Tiriti o Waitangi settlement achievements and the hazards of such a journey. Te Rōpu vision for our kaumātua and kuia has not changed in that they want to hurry up and get this settlement over the line.

Te Rōpu Kaumātua Kuia wish to be heard and in the front line of kōrero as decisions for the future of mokopuna are discussed and settled on. Te Rōpu are adamant that Ngāpuhi whānau living in large urban cities are to also be afforded the right to be among the decision makers for any Ngāpuhi Te Tiriti o Waitangi settlement, particularly as there are approximately 86,000 Ngāpuhi living away from Te Tai Tokerau. Furthermore, Te Rōpu made a substantive submission to the Maranga Mai Report, which for all intents and purposes, was ignored, evidenced by the report’s recommendations of there not being decision-making representation of kaumātua and kuia.

Steve Morunga Co-Chair TE RŌPU EXECUTIVE COMMITTEE

32

KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi

TE RŌPU KAUMĀTUA KUIA BALL

NGĀPUHI HUI-Ā-IWI

Kaumātua and kuia gathered for their annual ball at the Palms Bistro in Kerikeri. There were more than 150 kaumātua and kuia who attended a wonderful evening.

The theme was the 1970’s.

We were pleased to again, welcome and host kaumātua and kuia from Te Whānau o Waipereira. Also in attendance were a group representing Whangārei. Everyone had a great evening and particularly enjoyed the music provided by Blast from the Past.

The Rūnanga organised several hui across Ngāpuhi to report back to our people and discuss important issues affecting us as whānau, hapū and Iwi. Te Rōpu members attended and provided presentations to outline what Te Rōpu did and how we fit into the Board business of the Rūnanga. Many people were pleased to hear from us and better understand our role, influence and responsibilities.

REWA’S PA KERIKERI

To fulfill the obligations to our Terms of Reference, on 25th May 2017 Te Rōpu held its AGM at the Rūnanga Conference room. Te Rōpu followed the process of rotation for those executive members currently holding executive positions.

Two current executive members volunteered to step down from their positions and put names forward for election/ re-election purposes. These two were Steve Morunga and the Reverend Kuini Matene.

After the election Steve Morunga was returned to Te Rōpu along with a new Trustee, Hirini Tau. This new committee take up their roles after the Rūnanga AGM on Saturday 28 October 2017.

Te Rōpu acknowledges the services that Reverend Kuini Matene has unselfishly and wholeheartedly given to us, the Rūnanga and the Kaumātua Kuia o Ngāpuhi and join together unanimously in applauding Kuini and wishing her well in her future endeavors.

In December 2016 Te Rōpu took a sizable contingent of kaumātua and kuia to Kerikeri to visit the fighting Pa of Hongi Hika and other notable Rangatira of Ngāpuhi. This Pā was well known as it is strategically placed to ensure marauding Iwi were spotted before they could get up into the inner Bay of Islands. The Pā was a Tūwatawata (fighting Pā) and shows the strategic thinking of our Tūpuna at that time.

Our Rangatira Kipa Munroe who runs Rewa’s village, on behalf of Te Rūnanga o Ngāti Rehia, hosted this visit.

NATIONAL IWI CHAIRS WAITANGI 2016 Te Rōpu played a significant role in the whakatau of 64 Iwi Chairs at Waitangi. Even though Ngāti Kuri hosted that hui, Ngāpuhi as tangata whenua were involved throughout to ensure Tikanga o Ngāpuhi was upheld.

These meetings are very informative and the level of co-operation and decision-making across all Iwi are a delight to see. Many of the wider Ngāpuhi kaumātua and kuia were in attendance and to see our Iwi from across Aotearoa in action was educational for many of us.

This hui has set the precedence for kaumātua and kuia attendance at future National Iwi Leaders Forum hui.

AHU WHENUA TROPHY AWARDS Te Rōpu participated in this historical event as we assisted local hapū and whānau of the Omapere Taraire E and Rangihamama X3A Ahu Whenua Trust (ORT) who were one of three nominees for this significant award.

Te Rōpu provided all the catering over three days of heavy competition and were privileged to be invited to attend the awards night in Whangārei. Tensions were very high as the organisers went through their speeches and at the last minute, when the announcement was made that ORT had won the trophy, Te Rōpu, along with whānau and hapū of this Trust erupted with joy.

TE RŌPU KAUMĀTUA KUIA AGM

WĀNANGA KI WAIKARE Te Rōpu and many other kaumātua and kuia attended a wānanga at Waikare Marae. This was a time for Te Rōpu to revisit and further understand the structure of the Rūnanga, including its strategic plan, goals, history and purpose for existing.

They discussed their particular role within the Rūnanga matrix and what it means to be responsible for leading tikanga for, with and across the Rūnanga. This was the first opportunity for many of our members to discuss and clarify the important roles position that Te Rōpu holds within the operations and governance of the Rūnanga. Te Rōpu are now conversant with the significant roles of the Rūnanga, Te Rōpu and wider kaumātua and kuia to achieve the vision where a sacred house of Ngāpuhi stands strong. Te Rōpu also updated our Terms of Reference to ensure they were clear, accurate and fit for purpose.

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Pūrongo-Ā-Tau | Annual Report 2017

Te Rōpu at the opening of the He Tohu exhibition

Sharing stories of their younger days were also very interesting and the whanaungatanga session was a special experience as kaumātua and kuia in their seventies and eighties realise how closely related they are to others through experiences, relationships and whakapapa. This was a particular highlight of the wānanga, as was hearing the history of Waikare Marae.

We extend a warm thanks to the George whānau, Whakatau, Kara and the sisters for hosting us and providing food that will send us for our gout pills for the next 10 years.

RECONNECTING WITH OUR TAHITIAN WHANAUNGA This trip for Te Rōpu was a special haerenga for those who travelled. Two years of fundraising allowed us to make this trip happen, and we thank everyone involved for making this physical and spiritual connection possible.

There has been a substantial report put together on this excursion and we would like you to have a good read of that report.

CONCLUSION Te Rōpu is pleased to report on its activities, highlights and successes over the reporting period, including regular attendance at Rūnanga Board meetings, participation and coordination of significant events locally, regionally and nationally, on behalf of Ngāpuhi. Leading, contributing to and influencing important kaupapa of importance to Ngāpuhi provides us with a sense of responsibility and accountability to our people, and we are pleased that our advice, knowledge and expertise is respected, listened to and heeded by all.

To our Kaumātua Kuia o Ngāpuhi, we hope that you have enjoyed your participation with this Rōpu in the last twelve months as we continue to seek out your guidance and support..

Ki wā tātou Kaumātua me ngā Kuia, ngā kai pupuri i ngā Tikanga o Ngāpuhi e arahi ana i a tātou katoa, kia kaha, kia kakama, kia nanakia i roto i wā tātou mahi katoa mō Ngāpuhi-nui-tonu.

Ki a koutou e ngā whaea, ngā mātua – ka mihi tonu ki a koutou ngā toka tū moana ki roto i tēnei Rōpu, e tiaki nei i te mana me ngā tikanga tuku iho. Mā Io Te Matua koutou, arā, tātou katoa e tiaki e manaaki e atawhai, i te Ao, i te Pō, i ngā wā katoa.

Mauri Ora

Reverend Kuini Matene Steve Morunga Co-Chairs Te Rōpu Kaumātua Kuia o Te Whare Tapu o Ngāpuhi

NGĀPUHI AT A GLANCE*

*Census 2013 – statistics provided for Te Rūnanga-Ā-Iwi O Ngāpuhi by Statistics New Zealand

NGĀPUHI MAKE UP

18.8% OF NEW ZEALAND’S MĀORI POPULATION

WHERE WE LIVE Percentage of Ngāpuhi by region

● 0.0 – 0.4 ● 0.4 – 1.4 ● 1.4 – 3.60 ● 3.6 – 6.4 ● 6.4 – 40.3

2013

2001 102,984

2006 122,214

125,601

STRONG

Northland

19.9%

25,026

Wellington

5.9%

7,464

Auckland

40.3%

50,580

Tasman

0.4%

498

Waikato

10.7%

13,497

Marlborough

0.4%

525

Bay of Plenty

6.4%

8,061

West Coast

0.3%

393

Gisborne

5,475

0.9%

1,173

Canterbury

4.4%

Hawkes Bay

2.1%

2,613

Otago

1.6%

1,947

Taranaki

1.4%

1,806

Southland

1%

1,284

Manawatu/ Wanganui

3.6%

4,551

MEDIAN AGE

FORMAL EDUCATION NGĀPUHI WHO HOLD A FORMAL QUALIFICATION

22.4

23.9

38

NGĀPUHI

MĀORI

NEW ZEALAND

ABLE TO HOLD A CONVERSATION IN TE REO MĀORI

21.7% NGĀPUHI

2001

2006

59%

62%

2013

68.3%

40

NGĀPUHI WHO HOLD A BACHELOR DEGREE OR HIGHER

18.4% MĀORI

70

10

2001

2006

5%

6.8%

2013

10%

0

35.4%

25%

35.1%

4.5%

Under 15

15–29

30–64

65+

NGĀPUHI ARE A YOUNG IWI

CHAIR’S REPORT Tā te Heamana o Ngāpuhi Asset Holding Company Ltd

NAHC Board

Northland Deep Water (fishing partnership)

NAHC

Ngāpuhi Service Station Ltd (NSSL) (Caltex, Kaikohe)

Ngāpuhi Books & Stationery Ltd (NBSL) (Paper Plus, Kaikohe)

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Pūrongo-Ā-Tau | Annual Report 2017

NGĀPUHI ASSET HOLDING COMPANY LTD BOARD OF DIRECTORS Leigh Auton Jason Witehira

Chair Deputy Chair

Wane Wharerau

Director

John Rae

Director

Mike Simm

Director

Elena Trout

Director

Helene Leaf

Alternate Director

Kia ora tātou On behalf of the Board of Directors, of Ngāpuhi Asset Holding Company Limited (NAHC) and its commercial subsidiaries, I take great pride in being able to report the exceptional results achieved for the year ended 30 June 2017, and with the confidence in knowing that your commercial entities are in the safest possible hands going forward.

After nine rewarding years serving as an independent Director for NAHC (Chair: 2014-2017) I am retiring by tenure, in September. During this time NAHC has undergone some transformational changes whilst consistently performing financially, and has developed a governance platform that is able to attract the highest quality candidates. NAHC now has the capabilities to contribute to a more prosperous future for Ngāpuhi.

Having grown up on a farm in Omahuta Valley in the Hokianga, being a graduate of Okaihau DHS and Northland College and being able to whakapapa back to the waka of Kupe, Matahaorua, and the hapū of Te Hikutu, there is a true sense of pride in what we have achieved at NAHC for the good of Ngāpuhi. I am convinced the future will be even brighter.

Leigh Auton Chair – Board of Directors NGĀPUHI ASSET HOLDING COMPANY LIMITED

38

KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi

FISHERIES HE MAHI HĪ IKA

Getting ready for another busy day at Mobil Kaikohe

FINANCIAL PERFORMANCE HE MAHI AHUMONI The NAHC Group has again out performed prior years with a contribution of $3.8m for the year ended June 2017, being a 140% increase on the previous record year.

The gains are an accumulation from across the commercial business units despite what were, at times, adverse commercial conditions. In addition to this exceptional result, NAHC was able to negotiate a further $200k worth of community grants that were distributed during the financial year. Having the right competencies in place and support within the Group we can leverage our commercial base to provide increased financial and societal returns for Ngāpuhi, and the community. It is that balance that NAHC is now better placed to contribute towards, and deliver upon.

DIRECTORSHIPS HE RINGA TOHU During the year the NAHC Board has undergone significant changes. Both Raniera (Sonny) Tau and I both retired by tenure after having served our maximum nine-year terms, and Jason Witehira has transitioned from Deputy Chair into the Chair role.

Then following an independent recruitment process Mike Simm (former Board advisor) and Elena Trout, both highly experienced governance practitioners, were appointed as independent Directors. It is a sign of prudent governance and developed relationships that the Rūnanga were willing to extend one of their seats on the NAHC Board to enable the inclusion of both of these exceptional candidates onto the NAHC Board, as independent appointments. We also welcomed Mana Newton as a Board observer through this selection process.

The Board of Directors will therefore proceed from September with five appointed Directors; four of whom are now deemed independent being Jason Witehira (Chair), John Rae, Mike Simm and Elena Trout; and with Wane Wharerau continuing to serve as the Rūnanga representative.

Strategically NAHC has become even better positioned to serve the current and future needs of Ngāpuhi.

Fisheries continue to be the most significant, challenging, and potentially transformational asset class for NAHC. This year we have continued an influential and advocacy role within the 11-year review of the fisheries settlement entities, held positions within the Iwi working group, contributed submissions to the draft Maori fisheries legislative changes and presented at national hui in Christchurch, Wellington and Auckland. We have also participated in a newly formed Iwi deep water collective, operated a second vessel through our Northland Deepwater partnership, and supported a number of local Ngāpuhi fishing businesses by providing discounted catch entitlement.

It is our collective desire to see Ngāpuhi members participate within commercial fishing. That motivation will help shape the long term arrangements that Ngāpuhi is currently negotiating within its fisheries portfolio.

INVESTMENTS HE MAHI HAUMI Following an investigatory process, and supported by the Rūnanga, NAHC transitioned its cash investment holdings into MINT Asset’s Diversified Wholesale fund. The MINT portfolio provides higher anticipated returns and an increased exposure to a more diversified class of assets.

NAHC’s balance sheet and commercial credentials were also considerably strengthened by the Rūnanga capitalising its inter-entity balances with NAHC, from the start of the year. This was a positive move again demonstrating a higher level of cooperation and advancement within the decisionmaking process of the Group.

The commercial property portfolio continues to be leased on long-term stable agreements with reputable tenants, and we are currently negotiating the extension of our leases within the John Butler Centre through to 2025.

The properties held within Kaikohe continue to be fully occupied, and are beginning to appreciate in value.

$100,000 PROVIDED TO ESTABLISH THE NEW KAIKOHE YOUTH CENTRE (TE UMA O TE KONA)

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Pūrongo-Ā-Tau | Annual Report 2017

$100,000 PROVIDED TO THE KAIKOHEKOHE EDUCATION TRUST (CHROMEBOOKS IN SCHOOLS)

The friendly staff at Paper Plus (Kaikohe)

BUSINESS UNITS

DISTRIBUTIONS

HE TŌPŪ MAHI

HE WHAKARATO PŪTEA

Ngāpuhi Service Station Ltd (NSSL) and Ngāpuhi Books and Stationery Ltd (NBSL), within Kowhai Court at the entrance into Kaikohe, are our most visual investments.

They continue to increase their contribution each year with both entities reporting record results, this is despite NSSL undergoing significant disruption resulting from the enforced change from a Caltex to a Mobil branded service station through the acquisition of Chevron NZ by Z-Energy.

The transition of fuel supplier (brand) for NSSL has enabled the negotiation of a new fuel supply agreement, a renewal of the forecourt aesthetics and point of sale system, and for new state-of-the-art fuel pumps to be ordered. As Mobil Kaikohe, NSSL is now better positioned to continue to trade more profitably into the future.

NBSL (trading as PaperPlus Kaikohe) and NSSL continue to be strategic investment for Ngāpuhi generating much needed local employment opportunities, and providing investments that Ngāpuhi can be proud of, and with the knowledge that their support of the retail businesses directly contributes to the positive work that the Rūnanga undertakes within the community.

NAHC has again provided the Rūnanga with a dividend of $2.23m, and has increased shareholders equity to $57m (2016: $50m).

Additionally, two community grants of $100,000 each were provided to the Kaikohekohe Education Trust (Chromebooks in local schools), and for the establishment of the Kaikohe Youth Centre (Te Uma o Te Kona) that opened in August 2017. Further sponsorship of $10,000 was made to assist the kaumātua and kuia travel to Tahiti in July.

THE FUTURE HEI TE TAU TĪTOKI With the current staff, management and governance team in place, it is my firmly held belief that NAHC is becoming best positioned to meet the needs and challenges for Ngāpuhi, and for entering into settlement. After nine years I would like to acknowledge all those who I have had the pleasure of working and dealing with, in what has been a truly rewarding experience. I want to especially acknowledge the exceptional role that our staff have played in our success, and particularly thank our CEO Paul Knight for his leadership, skill and energy. Paul has played a pivotal role in steering our waka forward.

I will continue to offer my services to assist Ngāpuhi, as they are required. Kia tu tika ai te whare tapu o Ngāpuhi.

Ngā mihi nui

Leigh Auton Chair – Board of Directors Ngāpuhi Asset Holding Company Ltd

CHAIR’S REPORT Tā te Heamana o Ngāpuhi Iwi Social Services

NISS Board

Whānau Services

Social Workers in Schools

Mauriora

Parirau

Attendance Services

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Pūrongo-Ā-Tau | Annual Report 2017

NGĀPUHI IWI SOCIAL SERVICES BOARD OF DIRECTORS Michael Kake

Chair

Tony Dowling

Director

Te Miringa Huriwai

Director

Te Rau Allen

Director

Whakataka te hau ki te uru Whakataka te hau ki te tonga Kia mākinakina ki uta Kia mātaratara ki tai E hī ake ana te atakura He tio, he huka, he hau hū Tīhei mauri ora!

Cease the winds from the west Cease the winds from the south Let the breeze blow over the land Let the breeze blow over the ocean

Michael Kake

Let the red-tipped dawn come with a sharpened air.

NGĀPUHI IWI SOCIAL SERVICES

A touch of frost, a promise of a glorious day.

Chair – Board of Directors

42

KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi

260 WHĀNAU SERVICES

A NEW VISION, A NEW INSPIRATIONAL FUTURE FOR NGĀPUHI IWI SOCIAL SERVICES (NISS) TE KORE….. TE PŌ…..

KUA TAE A NGĀPUHI KI TE AO MĀRAMA In May of this year, NISS staff, with input from the NISS Board, took time to engage in a critical and strategic thinking process to reflect on the current political, social and economic landscape within which they operate and provide support to whānau. This broad assessment was critical as the landscape within which NISS operates has changed significantly over the past year. These changes were discussed and reflected on at the level of whānau, hapū and Iwi. Other significant changes were identified in the machinery of government, particularly in terms of: •

the Children, Young Persons and Their Families Act 1989 (CYP&F Act)

•

the new government agency - Oranga Tamariki, created in the wake of the Rebstock Review of Child, Youth and Family (CYF) which resulted in the publication The Expert Panel Report; and, the forthcoming General Election 2017.

The opportunities identified for NISS were articulated as ‘working on the business’ through innovation, creativity and strategy and ‘working in the business’. Working in the business is a strong organisational space both historically and within the current organisation. A commitment to Ngāpuhitanga and for NISS to continue providing whānau with the services and support we are able to provide, in ways where Ngāpuhi recognise as their own, was also clearly articulated.

Working on the business was identified as a major growth opportunity for NISS and perhaps the biggest single next step NISS could take to improving how we support operate and support whānau. Growing the business systems, infrastructure and tools available to NISS, including marketing, communications plans and media strategies (to promote and share the good news, events and best practice) were identified as growth strategies.

WHĀNAU SUPPORTED THROUGH A RANGE OF ISSUES

HEI HUARAHI There is an increasing number of Ngāpuhi taitamariki who for many reasons are disconnected from their tribal region and whānau links. Whakapapa, knowing and being part of an intimate whānau, hapū and Iwi is the cornerstone of maintaining the mana, mauri and wellbeing of taitamariki no matter where they are from, where they are living and their whānau situation.

Thanks to Te Miringa Huriwai, a comprehensive manual Hei Huarahi has been completed for NISS kaimahi to facilitate three sequential hui as one complete programme.

Hei Huarahi is an interactive, carefully structured, sequential course that requires three consecutive marae hui and has been developed with four main objectives: 1.

To discover, explore and consolidate the taitamariki potential links with and to Ngāpuhi. Māori trace and connect their bloodlines through to tūpuna and whenua, which links to whānau, hapū and Iwi. Awareness is essential when we say, “I am Ngāpuhi”.

2. To introduce Ngāpuhi history and relationships through to the present. The present situation occurs as a result or reflection of past events. Knowing and understanding these will help taitamariki to assess their current situations and expand their future options.

3. To gain skills and knowledge about Ngāpuhi marae protocols, basic reo and tikanga. A level of comfort around basic marae procedures, reo and some standard Ngāpuhi traditions will enhance taitamariki self-confidence, increase their knowledge levels and help develop their self- esteem and pride in who they are.

4. To share skills and strategies to assist the taitamariki in their futures and enhance their life skills. When we know where we come from and what we have gone through we can make better decisions about where we want to go.

43

Through a trial and error approach to determine what works well, Hei Huarahi was trialled during October, January and April school holidays at several Ngāpuhi marae including Moria, Te Rawhiti, and Kohewhata marae. This approach supported the stories connected to the hakatauki:

Ka mimiti te puna i Taumārere Ka tōtō te puna i Hokianga Ka tōtō te puna i Taumārere Ka mimiti te puna i Hokianga The successful trial programme involved approximately 20 taitamariki from local schools and 20 from the Auckland region who were in the custody of CYF.

CHANGES TO THE CYP&F ACT The Chair of the Ngāpuhi Rūnanga was involved in the Iwi Chairs representation to the Select Committe earlier in the year. As a result of very strong influence, advocacy and involvement from Iwi, including and high number of submissions from across the country, significant amendments were made to the proposed legislation.

In summary, the key outcomes were: •

Essentially the same foundation and content as the 1989 Act, but stronger and with clearer focus on dealing with Māori children, young people and whānau

•

Addition of three pou (guiding principles) expressed as universal for all children

•

Mana tamaiti

•

Whakapapa

•

Whanaungatanga

•

New duties of the Chief Executive (CE) to recognise and provide a practical commitment to the principles of Te Tiriti o Waitangi.

NEW DUTIES OF THE CE OF ORANGA TAMARIKI

Pūrongo-Ā-Tau | Annual Report 2017

VOYCE: VOICES OF YOUTH WHO ARE CARE EXPERIENCED After a year of consultation, negotiation and development, VOYCE – Whakarongo Mai, the independent advocacy and connection service for tamariki and taitamariki in state Care, was officially launched in Auckland on 1 April this year. Four of the biggest philanthropic Trusts – Tindall, Vodafone, Todd Foundation and Foundation North jointly funded the service with government. An office has been set up in Mt Eden and staff recruited. A hub of Youth Advocates is planned for Tai Tokerau in 2018. Over the next four years, other regional hubs will be established around the country with an additional 40 Youth Advocates.

It is also pleasing that NISS General Manager, Liz Marsden is now a trustee on the new VOYCEWhakarongo Mai Board, having previously been a member of the steering group.

LEADERSHIP CHANGES The Tai Tokerau Attendance Service (TTAS) Team Leader Carina Dickson, resigned from NISS in early June to take up a role as Northland’s General Manager for Habitat for Humanity. Keryn Bristow who was Acting TTAS Team Leader while Carina was on parental leave last year, picked up the role again while the position was being advertised.

Sue Vaughan was also confirmed as the Team Leader for Social Workers in Schools in January, at the same time as Ngaire Wycliffe was confirmed in the Practice Leader position.

ISSUES IDENTIFIED Over the year we identified •

The lack of services for child-witnesses of domestic violence, particularly in rural areas

•

The lack of services for men who are victims and perpetrators of whanau violence

•

Inability of whanau to connect with services because of transport difficulties

•

Low incomes and benefit dependency

•

Addictions triggering whānau violence

•

Develop policies and practices to reduce Māori disparity by setting measurable outcomes for Māori children and young people

•

Poor housing and overcrowded conditions.

•

Policies and practices should have regard to the three pou

•

•

Develop strategic partnerships with Iwi and Māori organisations to encourage innovation and improve outcomes by providing opportunities to delegate functions to Iwi

Little or no access to public or other transport in rural areas

•

Inadequate mental health services.

•

The CE has a duty to respond and report annually on steps taken.

44

KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi

134 YOUTH SERVICES

SUMMARY OF NISS SERVICES DELIVERED •

Whānau services – 260 whānau supported through a range of issues

•

Youth services – 134 interventions with youth at risk of offending

•

Social Workers in Schools – 32 schools; 444 students provided with 1:1 services; 797 particants in group programmes

•

Marae programmes – 278 taitamariki attended

•

Attendance Service – 117 schools signed up for services.

INTERVENTIONS WITH YOUTH AT RISK OF OFFENDING

I wish to acknowledge NISS General Manager Liz Marsden, who continues to provide leadership for her team to improve the lives and living conditions of vulnerable Ngāpuhi whānau.

I also thank NISS kaimahi, a group of dedicated, patient and caring people who often work in challenging circumstances and with people seeking help. You are indeed a special group of people with special attributes of understanding, patience, manaaki and aroha. Thank you for the mahi you do and contribution to achieving positive outcomes for NISS and Ngāpuhi whānau.

I extend thanks to the NISS Board for your leadership and support, and wish to acknowledge Carol Dodd, who resigned in January 2017, for Chairing the Board for many years.

Noho ora mai i roto i ngā mihi.

Michael Kake Chair – Board of Directors Ngāpuhi Iwi Social Services

Whānau gathered to open the new NISS/TRAION office in Whangārei

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Pūrongo-Ā-Tau | Annual Report 2017

SOCIAL WORKERS IN SCHOOLS

32 444 797 WHĀNAU SUPPORTED THROUGH A RANGE OF ISSUES

“

STUDENTS PROVIDED WITH 1:1 SERVICES

PARTICIPANTS IN GROUP PROGRAMMES

case studies

“

A whānau was referred to NISS by Police due to verbal, physical and psychological violence amongst whānau members, and concerns for the care of their 87yr old mother. The kuia has 14 children.

The violence was present during times when children, grandchildren and great grandchildren were all present.

A young person living with his parents in a neighbourhood with antisocial peers, found it challenging to say no to them or send them away.

He had been disengaged from education for over a year. The mother was very protective and unable to recognise or acknowledge her son’s high risk behaviour.

A whānau whānui list was compiled which enabled kaimahi to meet all whānau members with the view of strengthening whanaungatanga and whakapapa links, and addressing the violence. Whānau members raised issues of their own anger, being undermined, whenua, land ownership, unresolved grief, tuakana and teina issues, the care of their mother and the different types of abuse taking place in the whānau. All whānau members agreed that the most important issue of all was the care and welfare of their mother and to stop the abuse in the whānau.

NISS provided support included mentoring, advocating in court for change in bail conditions, and supporting the young person to gain exemption from mainstream schooling so that he could attend a course instead.

All whānau members engaged, some reluctantly and others enthusiastically. Most appreciated the opportunity to share and air their views and feelings with each other. All agreed that the violence had to stop. Legal advice is being sought, but at least the violence has stopped. At the request of the whānau, NISS continues to support whānau to resolve other complex issues

The young person became engaged in a variety of sports, including basketball and rugby league, and the whānau was supported to address and change the home environment for young person. He has since been chosen to participate in sports at a premier level. He also attends his course daily and has a goal to work towards. Importantly he knows what positive behaviour looks like and has pride in himself and his achievements.

Negative peers are still in his life, however he is now able to confidently say no to them and able to make informed choices due to his new knowledge and skills. His positive behaviour reflects this.

CHAIR’S REPORT Tā te Heamana o Te Hau Ora O Ngāpuhi

Board of Directors

Pou Arahi

General Manager

Leadership Team Operations Manager, Quality Management Coordinator, Service Coordinators

Service/Programme teams

47

Pūrongo-Ā-Tau | Annual Report 2017

TE HAU ORA O NGĀPUHI LIMITED BOARD OF DIRECTORS Hōne Sadler

Chair

Te Rau Allen

Director

Myrtle Sanson

Director

Louis Gill

Director

Larry Alexander

Director

Ngawai Tuson

Director

Winnie Leach

Director

Hōne Sadler Chair – Board of Directors Te Hau Ora O Ngāpuhi Limited

MIHIMIHI

E mihi ana ki ngā maunga hakahī e taiāwhio mai ana, e hōrapa ana i a tātou kua hakakāinga mai ki roto o Kaikohekohe me ōna pānga rohe i mahue ake ngā tapuwae o ō tātou mātua tūpuna o ina.

Ko te aweawe o te rangi, ko te aweawe o te whenua.

Kia tū pea mai kia piri, kia tū pea mai kia tata.

E mihi ana ki te whenua, e tangi ana ki ngā tāngata katoa.

Ka whiti rere a manu ki te paepae o Uenuku.

Korohīhī pō, korohīhī ao.

Ka tahuri mai o koutou mātakitaki mutunga ki te ao mahue ake nei koutou.

Ko rongo i tūria ki te matahau o Tū, o Tū-te-winIwini, o Tū-te-wanawana, o Tū kia hakaputaina i te wheiao, kia puta ki te Ao Mārama.

Tihewā, Mauriora Nā reira ka mihi ki te hunga, rātou ko pania ki ngā tatau o Hine-nuite-pō, ki a koutou kua whiti atu i te mate ki te ora tonu.

Haere mai haere.

Ko koutou rā ko ngā kaiwhatiwhati kī, ko ngā kaiwhatiwhati kōrero.

Ka wheriko, ka nunumi ki tua, haere atu rā, e moe mai rā koutou.

Ki a tātou te hunga ora e takatū nei, e hakamomori nei ki ngā āhuatanga o tēnei ao e pūhia nei tātou e ngā hau āwhā o te wā.

Ko ngā mihi nui rawa atu.

Tēnā koutou, tēnā koutou, tēnā rā tātou katoa.

48

KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi

OVER 125

WHĀNAU

HEALTHY WHĀNAU TO US MEANS: “Whānau are healthy spiritually, physically, mentally and environmentally; they are connected with each other, have strong support networks, and have the capacity to access the information they require. They work towards attaining tino rangatiratanga through being leaders in their journey towards wellbeing”

ACCESSED WHĀNAU ORA SERVICES ACROSS KAIKOHE, HOKIANGA AND WHAINGAROA.

Te Hau Ora O Ngāpuhi can celebrate the following Ngāpuhi led achievements during this period:

I am pleased to present my second Board Chair Report for Te Hau Ora O Ngāpuhi.

Our mission is to ‘provide a healthy and safe community for whānau to thrive in’. Improving the health of Ngāpuhi and contributing to improved health outcomes in our communities are priorities for Te Hau Ora O Ngāpuhi, therefore we must understand the health needs and desires of whānau. This information is critical to ensure that service planning and prioritisation are reflective of the needs of our communities.

Te Hau Ora O Ngāpuhi is based in the main centre of Kaikohe and delivers programmes that contribute to achieving optimal outcomes for whānau. We serve whānau within Te Whare Tapu o Ngāpuhi Iwi boundaries, covering the middle of the Far North from south Hokianga through to Mangakāhia, across to the Bay of Islands and down to the south-western Whangārei district. Kaikohe is the main centre visited by whānau. The services are provided targeting all age groups ranging from pēpi to kuia and kaumātua.

The New Zealand Health Strategy (2016) has a strong emphasis on primary intervention and early intervention to ensure whānau live well, stay well, and get well. The key drivers of this strategy are: •

Persisting inequalities

•

A growing and ageing population

•

Need to support whānau to be self-managing.

•

No Rheumatic Fever cases in our area

•

100% compliance with the Family Start programme

•

Completion of Ngāpuhi Health Needs Assessment

•

Whānau Ora Kaiārahi Navigation

•

Northland Primary Healthcare Collaboration Kaupapa with Tai Tokerau PHO, Manaia PHO and Northland DHB

•

Partnership with Bald Angels Community Trust with the following campaigns:

› › › ›

Keep our kids Warm Coats for Kids Kai Easy Te Ara Oranga – Meth Free Ngāpuhi Campaign

•

Certified with ISO: 9001:2015 Quality Management System to January 2020

•

Whānau Ora partner with PHARMAC.

The organisation’s greatest achievement over the past twelve months has been the completion of the Ngāpuhi Health Needs Assessment. The purpose of the Health Needs Assessment was to better understand the health needs of whānau within Te Whare Tapu O Ngāpuhi Iwi boundaries. There was a particular focus on the community of Kaikohe and neighbouring areas as this is where the organisation’s office is located and the majority of whānau accessing services reside.

The outcomes of interest were to identify the priority health areas for intervention among Ngāpuhi communities, to identify perceptions around health and well-being, to uncover key drivers and barriers to healthy behaviours and to gather community driven ideas for how to improve health and well-being with a specific focus on physical activity, healthy eating and nutrition, vaccines and immunisations.

49

The Health Needs Assessment draws on both quantitative and qualitative information sources.

Quantitative data comes from sources which are already available and provided by leading health organisations within the Northland region. Qualitative data comes primarily from a community health survey of whānau living in Kaikohe and neighbouring areas. Given, we provide services to all age groups, we gathered feedback from a broad age range, from tamariki to kuia and kaumātua.

Whānau Ora has played a significant role in providing wrap around services to whānau. Te Hau Ora O Ngāpuhi are the lead for the Kaiārahi - Navigator service and as a member of the Te Pū O Te Wheke have shared the Kaiārahi resource with Hauora Hokianga and Te Rūnanga O Whāingaroa. Kaiārahi have worked with over 125 whānau who have accessed services to assist with social housing, the return of their children in care, whānau violence and chronic illness management. The engagement with whānau are positive and trusting relationships have been established and maintained.

The Board Directors have provided effective governance and leadership to the organisation’s management team by providing strategic direction and guidance with a clear vision with integrity and confidence.

In summary, I would like to acknowledge the Directors, the General Manager and kaimahi for their hard work, continued efforts and commitment to whānau, the community and Te Hau Ora O Ngāpuhi.

Hōne Sadler Chair – Board of Directors Te Hau Ora O Ngāpuhi Limited

Pūrongo-Ā-Tau | Annual Report 2017

1090 TAMARIKI ENROLLED IN RHEUMATIC FEVER SCHOOL-BASED PROGRAMMES CERTIFIED WITH

ISO

9001:2015 QUALITY MANAGEMENT SYSTEM TO JANUARY 2020

2224 THROAT SWABS COMPLETED

HUI-Ä€ IWI

52

Te Rūnanga-Ā-Iwi O Ngāpuhi

KO AU KO TĀTOU KO NGĀPUHI

SCHEDULE: REPORTING REQUIREMENTS Pūrongo Whakature

Māori Fisheries Act 2004 Kaupapa 7 of Schedule 7 to the MFA requires the Rūnanga to be accountable for its performance to all members of the Iwi. As a result the Rūnanga must report annually to its members as follows:

OBLIGATION

COMPLIANCE

COMMENT

Mandated Iwi organisation (MIO) must hold annual general meeting for its members providing an opportunity for those members to consider:

Rūnanga

AGM 28th of October 2017

Annual report for the previous financial year reporting against objectives set out in the annual plan and includes: 1.

Steps taken by MIO to increase number of registered members

Rūnanga

See Chief Executive’s report

2.

Comparison of performance against objectives in annual plan, including changes in shareholder/member value and dividend performance or profit distribution.

Rūnanga

See Chair’s report and consolidated statements.

3.

Annual audited financial report prepared in accordance with NZGAAP and accounting separately for settlement cash assets

Rūnanga

See Auditor’s report

Rūnanga/NAHC

Total Quota Shares 492, 197,497 of which 460,149,567 is designated as settlement quota.

b. Value of settlement quota sold or exchanged.

Rūnanga/NAHC

Nil

c.

Identity of purchaser or other party to the exchange

Rūnanga/NAHC

N/A

d. Any transaction with settlement quota that has resulted in a registered interest by way of caveat or mortgage being placed over the quota

Rūnanga/NAHC

Nil

e.

Settlement quota interests that have been registered against the quota shares of the MIO

Rūnanga/NAHC

Nil

f.

The value of income shares sold, exchanged, valued or acquired.

Rūnanga/NAHC

No Income shares were sold or exchanged during the year.

4. Report on sales and exchanges of settlement quota: a.

Quantity of settlement quota held by the MIO’s asset holding company

53

OBLIGATION 5.

Pūrongo-Ā-Tau | Annual Report 2017

COMPLIANCE

COMMENT

Rūnanga/NAHC

A number of A.C.E parcel transactions with local Iwi members.

b. With other MIOs.

Rūnanga

We continue to facilitate productive conversations with other MIO’s to best maximize returns from our fisheries assets.

c.

Rūnanga/NAHC

Ngāpuhi delegates have continued to participate within the 11 year fisheries structure review, and submitted upon draft MFA legislative changes.

Rūnanga/NAHC

Nil. Note: Te Ohu Kaimoana is currently recommending changes to Scheme 7 of the MFA.

Report on the interactions of the MIO in fisheries matters:

a.

With other entities within the Iwi.

With Te Ohu Kai Moana Trustee Limited.

d. Any changes under section 18 of the MFA to the constitutional documents of the MIO, or its asset holding companies or any subsidiaries of the asset holding companies.

An annual plan for the next financial year which includes: 1.

The objectives of the annual plan.

Rūnanga

An annual plan is available on request.

2.

The policy of the MIO in respect of sales and exchanges of settlement quota.

Rūnanga

No sales or exchanges anticipated.

3.

Any changes in that policy from the policy for the previous year.

Rūnanga

Nil

Rūnanga/NAHC

Nil

4. Any proposal to change the constitutional documents of any fishing company owned by the MIO.

In relation to every asset holding company or subsidiary of an asset holding company that received settlement assets: 1.

An annual report on: a.

2.

The performance of that asset holding company or any of its subsidiaries,

Rūnanga/NAHC

See NAHC Chair’s report and consolidated financial statements.

b. The investment of money of that asset holding company or any of its subsidiaries.

Rūnanga/NAHC

See NAHC Chair’s report and consolidated financial statements.

c.

The matters set out in paragraph (b) of Kaupapa 2

Rūnanga/NAHC

All proposals duly considered

Any proposal to change the constitutional documents of the asset holding company or any of its subsidiaries.

Rūnanga/NAHC

Nil

54

Te Rūnanga-Ā-Iwi O Ngāpuhi

KO AU KO TĀTOU KO NGĀPUHI

OBLIGATION

COMPLIANCE

COMMENT

Every MIO must exercise strategic governance over the process to examine and approve annual plans that set out: 1.

The key strategies for the use and development of Iwi fisheries assets.

Rūnanga/NAHC

Encompassed within the budgets and operating plans of NAHC and NDWLP.

2.

The expected financial return on the assets.

Rūnanga/NAHC

Annual budgets approved by NAHC board of directors and Rūnanga.

3.

Any programme to: a.

Manage the sale of annual catch entitlements derived from settlement quota held by asset holding companies or their subsidiaries.

Rūnanga/NAHC

NAHC has the direct responsibility for all A.C.E transactions on an ongoing basis. Deepwater A.C.E is utilised by the charter operated by Northland Deepwater Limited Partnership in which Ngāpuhi have 50% ownership.

Any A.C.E not required for the charter is tendered on the open market, as is inshore A.C.E. after first offering to Iwi. The additional deepwater quota purchased from Charisma Developments has been leased as part of an Ihu Tō Mai arrangement with Sealord Group.

b.

Reorganise the settlement quota held by asset holding companies or their subsidiaries, as by buying and selling settlement quota in accordance with the MFA.

Rūnanga/NAHC

Governed by legislative and Constitutional constraints.

55

Pūrongo-Ā-Tau | Annual Report 2017

REGISTER OF INTERESTS Rāranga Tūmomo Mahi

TE RŪNANGA-Ā-IWI O NGĀPUHI BOARD OF TRUSTEES NAME

TRAION POSITION

ENTITY

ENTITY POSITION

Raniera Tau

Chair

Ngāpuhi Ki Te Hauāuru Takiwā

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Ngāpuhi Asset Holding Company

Ex officio non voting

Iwi Working Group – TOKM Review

Member

National Iwi Chairs Group

Member

Kotuku Holdings Limited

Director

Kotuku D1B Trust

Director

Tūhoronuku Independent Mandated Authority

Trustee

Te Kahu O Taonui

Member

Omapere Taraire E Rangihamama X3A Ahu Whenua Trust

Chair

Hokianga Fisheries Accord

Co-Chair

National Whanau Ora Partnership Group

Deputy Chair

Te Kawai Taumata

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Appointments and Remuneration Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Ex officio

Audit and Risk Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Te Hau Ora O Ngāpuhi Ex officio

Ngāti Hine Discussions Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Chair

Ngāpuhi Iwi Social Services

Chair

Te Takiwā O Ngāpuhi Ki Whangārei Takiwā

Trustee

Pehiaweri Marae Management Committee

Member

Ngāti Hau Trust Board

Member

Tai Tokerau Forest Ltd

Chair

C North Television

Co-Chair

Matarau Education Trust

Committee Member

Rewarewa D Inc

Management Committee Member

Te Huinga Whangārei District Council

Committee Member

Karearea Whangārei District Council

Committee Member

Electoral Commission

Community Education Adviser

Regent Training Centre Roopu Taumata

Member

Appointments and Remuneration Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Michael Kake

Deputy Chair

56

KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi

TE RŪNANGA-Ā-IWI O NGĀPUHI BOARD OF TRUSTEES NAME

Helene Leaf QSM

Ngawai Tuson

Te Rau Allen

TRAION POSITION

Trustee

Trustee

Trustee

ENTITY

ENTITY POSITION

Ngāti Hine Discussions Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Ngāti Hine Discussions Committee, Te Rūnanga-Ā-Iwi O Ngāpuhi

Member

Ngā Ngaru O Hokianga Takiwā

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Hokianga Health Enterprise Trust

Trustee

Matai Aranui Marae Whirinaki

Secretary

Whirinaki Recreation, Education & Cultural Reserve

Community Representative

Nga Kakano Hei Tiaki Trust

Member

Hokianga RSA Womens Division

Member

St David’s Anglican Church Whirinaki

Treasurer

Leaf Reunion Committee

Chair

Ministry of Social Development: Family Violence

Response Co-ordinator

Department of Corrections Maori Advisory Committee

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Ngāpuhi Asset Holding Company

Alternate for Wane Wharerau

Te Hauora O Hokianga Health Trust

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

TRAION Hapu Development Allocation Committee

Committee Member

Roiho Cemetery Committee

Member

Anapapatara Cemetry

Secretary

Te Hikutu Kaumatua Committee

Co-ordinator /Secretary

Ngāpuhi Hokianga Ki Te Raki Takiwā

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Te Hauora o Ngāpuhi

Director

Taupiripiri Charitable Trust

Trustee

Mangamuka me Mangataipa Pariha O Te Matua Haahi Ratana

Roopu Raupo and komiti Haahi secretary

Te Roopu Kaumatua Kuia o Te Whare Tapu o Ngāpuhi

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Appointments and Remuneration Committee – e Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Policy Review Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Taiāmai Ki Te Marangai Takiwā

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Te Hau Ora o Ngāpuhi

Director

Ngāpuhi Iwi Social Services

Director

Te Whiu Hapu Incorporation

Chair

Tauwhara Marae

Chair

Rangaunu Urupa trust

Chair

57

Pūrongo-Ā-Tau | Annual Report 2017

TE RŪNANGA-Ā-IWI O NGĀPUHI BOARD OF TRUSTEES NAME

Wane Wharerau

Keith Wihongi

Brian Joyce Q.S.M, J.P

Annette Kaipo

Lorraine Young

TRAION POSITION

Trustee

Proxy Trustee

Trustee

Trustee

Trustee

ENTITY

ENTITY POSITION

Northable Disability Support Services

Needs Assessor Service Coordinator (NASC) 0-65 Mid Far North.

(Disability Sector)

Te Waimate Taiamai Kaitiaki Unit

Member

Scholarship Allocation Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Whakapapa Authentication Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Ngāpuhi Ki Waitemata Takiwā

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Guardians of the Sea Charitable Trust

Trustee

Ngāpuhi Asset Holding Company

Director

Ngāpuhi Service Station

Director

Ngāpuhi Bookstore

Director

Northland Deepwater Ltd Partnership

Director

Massey High School

Board Trustee

Audit and Risk Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Hokianga Accord

Chair

Ngāpuhi Ki Te Hauāuru Takiwā

Te Rūnanga-Ā-Iwi O Ngāpuhi Proxy Representative

Northland College Board of Trustees

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Audit and Risk Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Whakapapa Authentication Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Policy Review Committee - Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Te Takiwā O Ngāpuhi Ki Te Tonga O Tāmaki Makarau

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Te Hononga ki Tamaki N.G.O

Chairman

Te Kotahitanga Collective N.G.O

Member

Aotearoa Credit Union

Board member

Te Rōpū Takiwā O Mangakahia

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Hapū Development Allocation Committee

Chair

Policy Review Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Alternate

Te Rūnanga O Taumarere Ki Rakaumangamanga Takiwā

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Kororareka Marae Society Inc

Member

Ministry of Social Development Benefit review hearings

Community Representative

Duffus Memorial Trust

Chairperson

Policy Review Committee - Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

58

KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi

NGĀPUHI ASSET HOLDING COMPANY LIMITED BOARD OF DIRECTORS NAME

NAHC POSITION

ENTITY

ENTITY POSITION

Leigh Auton

Chair

Auton & Associates Limited

Director

Ngāpuhi Asset Holding Company

Chair

Ngāpuhi Service Station Limited

Director

Ngāpuhi Books & Stationery Limited

Director

Ngāpuhi Food & Beverages Limited

Director

Northland Deepwater GP Limited

Chair

Auckland Philharmonia Orchestra

Trustee

Papakura Kootuitui Trust

Chair

Sistema Aotearoa Trust

Trustee

Te Rūnanga-Ā-Iwi O Ngāpuhi Audit & Risk Committee

Chair

Bruce Pulman Park Trust

Trustee

Habitat for Humanity (Greater Auckland) Trust

Trustee

Local Government Commission

Member

Ngāpuhi Asset Holding Company

Deputy Chair

Ngāpuhi Service Station Limited

Director

Ngāpuhi Books & Stationery Limited

Director

Ngāpuhi Food & Beverage Limited

Director

JP & KA Witehira 2010 Limited trading as New World Victoria Park

Director & Shareholder

New Zealand Food Innovation Auckland Limited

Director

Project MIRO Berryfruit

Shareholder/Seed Investor

Coffee Now Limited

Shareholder / Director

Jason Witehira

Deputy Chair

59

Pūrongo-Ā-Tau | Annual Report 2017

NGĀPUHI ASSET HOLDING COMPANY LIMITED BOARD OF DIRECTORS NAME

NAHC POSITION

ENTITY

ENTITY POSITION

John Rae

Director

Ngāpuhi Asset Holding Company

Director

Ngāpuhi Service Station Limited

Director

Ngāpuhi Books & Stationery Limited

Director

Ngāpuhi Food & Beverage Limited

Director

Cavalier Corporation Limited

Director

The Lines Company Limited

Director

Eastland Group Limited

Director

Smart Environment Limited

Chair

Activate Tairawhiti

Chair

National Infrastructure Advisory Board

Chair

Thos. Corson Holdings Limited

Chair

Abodo Limited

Chair

FJ Hawkes & Co Limited

Managing Director & Shareholder

Playtime Holdings Limited

Director & Shareholder

Gobble Limited

Director & Shareholder

Watson & Son LP (& subsidiaries)

Chair

New Zealand Council for Infrastructure Development

Prior Chair

Hargrave Limited

Chair- Advisory Board

Ngāpuhi Ki Waitemata Takiwā

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Te Rūnanga-Ā-Iwi O Ngāpuhi

Trustee

Guardians of the Sea Charitable Trust

Trustee

Ngāpuhi Asset Holding Company

Director

Ngāpuhi Service Station

Director

Ngāpuhi Bookstore

Director

Northland Deepwater Ltd Partnership

Director

Massey High School

Board Trustee

Audit and Risk Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Hokianga Accord

Chair

Wane Wharerau

Director

60

KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi

NGĀPUHI ASSET HOLDING COMPANY LIMITED BOARD OF DIRECTORS NAME

NAHC POSITION

ENTITY

ENTITY POSITION

Mike Simm

Director

Competenz

Chair

Waitangi Limited

Chair

Security North

Director/Shareholder

Kerikeri Village Trust

Deputy Chair

Northland Foundation

Trustee

R. Tucker Thompson

Trustee

Top Energy Limited

Consultant

Ngāpuhi Asset Holding Company

Director

Ngāpuhi Service Station Limited

Director

Ngāpuhi Books & Stationery Limited

Director

Ngāpuhi Books & Stationery Limited

Director

Ngāpuhi Food & Beverage Limited

Director

Te Rūnanga-Ā-Iwi O Ngāpuhi Audit & Risk Committee

Member

Ngāpuhi Asset Holding Company

Director

Ngāpuhi Service Station Limited

Director

Ngāpuhi Books & Stationery Limited

Director

Ngāpuhi Food & Beverage Limited

Director

Contact Energy Ltd

Independent Director

Harrison Grierson

Indpendent Director

Ministry of Defence/ Defence

Independent Member of Capability Management Board

Unitec

Member

IPENZ

Immediate Past President

Marsden Maritime Holdings

Independent Director

Electricity Efficiency and Conservation Board

Member

Elena Trout

Director

61

Pūrongo-Ā-Tau | Annual Report 2017

NGĀPUHI ASSET HOLDING COMPANY LIMITED BOARD OF DIRECTORS NAME

NAHC POSITION

ENTITY

ENTITY POSITION

Helene Leaf– QSM

Alternate Director

Ngā Ngaru O Hokianga Takiwā

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Te Rūnanga-Ā-Iwi O Ngāpuhi

Trustee

Hokianga Health Enterprise Trust

Trustee

Matai Aranui Marae Whirinaki

Secretary

Whirinaki Recreation, Education & Cultural Reserve

Community Representative

Nga Kakano Hei Tiaki Trust

Member

Hokianga RSA Womens Division

Member

St David’s Anglican Church Whirinaki

Treasurer

Leaf Reunion Committee

Chair

Ministry of Social Development: Family Violence

Response Co-ordinator

Department of Corrections Maori Advisory Committee

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Ngāpuhi Asset Holding Company

Alternate for Wane Wharerau

Te Hauora O Hokianga Health Trust

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

TRAION Hapu Development Allocation Committee

Committee Member

Roiho Cemetery Committee

Member

Anapapatara Cemetry

Secretary

Te Hikutu Kaumatua Committee

Co-ordinator /Secretary

62

KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi

NGĀPUHI IWI SOCIAL SERVICES BOARD OF DIRECTORS NAME

NISS POSITION

ENTITY

ENTITY POSITION

Michael Kake

Chair

Te Takiwā O Ngāpuhi Ki Whangārei Takiwā

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Te Rūnanga-Ā-Iwi O Ngāpuhi

Trustee

Pehiaweri Marae Management Committee

Member

Ngāti Hau Trust Board

Member

Tai Tokerau Forest Ltd

Chair

C North Television

Co-Chair

Matarau Education Trust

Committee Member

Rewarewa D Inc

Management Committee Member

Te Huinga Whangārei District Council

Committee Member

Karearea Whangārei District Council

Committee Member

Electoral Commission

Community Education Adviser

Regent Training Centre Roopu Taumata

Member

Appointments and Remuneration Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Ngāti Hine Discussions Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Ngāti Hine Discussions Committee, Te Rūnanga-Ā-Iwi O Ngāpuhi

Member

Taiāmai Ki Te Marangai Takiwā

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Te Hau Ora o Ngāpuhi

Director

Te Rūnanga-Ā-Iwi O Ngāpuhi

Trustee

Te Whiu Hapu Incorporation

Chair

Tauwhara Marae

Chair

Rangaunu Urupa trust

Chair

Northable Disability Support Services

Needs Assessor Service Coordinator (NASC) 0-65 Mid Far North.

(Disability Sector)

Te Waimate Taiamai Kaitiaki Unit

Member

Scholarship Allocation Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Whakapapa Authentication Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Te Rūnanga-Ā-Iwi O Ngāpuhi

CEO

Appointments and Remuneration Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Ngati Hine Discussions Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Te Rau Allen

Tony Dowling

Te Miringa Huriwai

Director

Director

Director

Nil declared

63

Pūrongo-Ā-Tau | Annual Report 2017

TE HAU ORA O NGĀPUHI BOARD OF DIRECTORS NAME

THOON POSITION

ENTITY

ENTITY POSITION

Hōne Sadler

Chair

Te Rūnanga-A-Iwi-O-Ngāpuhi

Kaumātua

Te Taurahere-O-Ngāpuhi-Ki-Te-Tonga-O-Tamaki Makaurau

Chairperson

Pere Ngaio Wharemate Ahuwhenua Trust

Chairperson

Hōne Pereki and Ngawhetu Sadler Family Trust

Chairperson

Te Hungaiti Marae, Tautoro

Chairperson

Nga Kaituhono Maori Advisory Board NZQA Maori Advisory Board Te Ara, New Zealand Online Encyclopaedia Te Aho Claims Alliance WAI 435 Claimant WAI 1107 Claimant

Louis Gill

Director

Te Komiti Wananga He Wakaputanga O Te Rangatiratanga O Niu Tireni and Te Tiriti O Waitangi

Project Manager

James Henare Research Centre

Board member

Department of Maori Studies, University of Auckland

Senior Lecturer

Massey University Alumni

Life Member

P.N.Cosmopolitian Club

Life Member

Lions Club of Kaikohe

Life Member

Age Concern Mid North

Executive Member

Dairy Science M.A.C

Two Diploma’s Registered Dairy Manager

Waikato Branch N.Z.I.M

Past Associate Member

Kaikohe R.S.A

Member

Kaikohe Senior Net

Chair

Northland Branch – NZ Dairy Science and Technology

Foundation Member / Executive Member

Far North District Council

Citizens Award

Kaikohe Business Association

Member

Myrtle Sanson

Director

Te Roopu Taiao O Utakura

Member

Winnie Leach

Director

Te Rūnanga-A-Iwi-O-Ngāpuhi

Kuia

Te Rōpu Kaumātua Kuia o te Whare Tapu O Ngāpuhi

Member

Te Riingi/Mahuhukiterangi Marae

Trustee

64

KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi

TE HAU ORA O NGĀPUHI BOARD OF DIRECTORS NAME

THOON POSITION

ENTITY

ENTITY POSITION

Te Rau Allen

Director

Te Whiu Hapu Incorporation

Chairman

Tauwhara Marae

Chairman

Rangaunu Urupa Maori Reserve

Chairman

Te Rūnanga-Ā-Iwi O Ngāpuhi

Trustee

Ngāpuhi Iwi Social Services

Director

Northable Disability Support Services

Ngawai Tuson

Eric Rush

Te Rau Allen

Director

Director

Trustee

Te Waimate Taiamai Kaitiaki Unit

Member

Taupiripiri Incorporate Society for Non Profit

Member

Te Rūnanga-Ā-Iwi O Ngāpuhi

Trustee

Mangamuka me Mangataipa Pariha o Te Haahi Ratana

Member

Mangamuka me Mangataipa Pariha o Te Matua Haahi Rātana

Secretary

LLB Auckland University

Graduate

New World Kaikohe

Owner Operator

Taiāmai Ki Te Marangai Takiwā

Te Rūnanga-Ā-Iwi O Ngāpuhi Representative

Ngāpuhi Iwi Social Services

Director

Te Whiu Hapu Incorporation

Chair

Tauwhara Marae

Chair

Rangaunu Urupa trust

Chair

Northable Disability Support Services

Needs Assessor Service Coordinator (NASC) 0-65 Mid Far North.

(Disability Sector)

Te Waimate Taiamai Kaitiaki Unit

Member

Scholarship Allocation Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

Whakapapa Authentication Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi

Committee Member

65

Pūrongo-Ā-Tau | Annual Report 2017

TE RŪNANGA-Ā-IWI O NGĀPUHI FINANCIAL STATEMENTS Rārangi Tahua

SUMMARY OF CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2017

66

KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi

Te Rūnanga-Ā-Iwi O Ngāpuhi

Summary Consolidated Financial Statements For the Year Ended 30 June 2017

TE RŪNANGA Ā IWI O NGĀPUHI

SUMMARY CONSOLIDATED FINANCIAL STATEMENTS For the Year Ended 30 June 2017

Contents

Page

Summary Consolidated Statement of Comprehensive Revenue and Expense

67 67

Summary Consolidated Statement of Changes in Net Assets/Equity

68 68

Summary Consolidated Statement of Financial Position

69 69

Summary Consolidated Statement of Cash Flows

70 70

Notes to and forming part of the Summary Consolidated Financial Statements

71 71

Independent Auditors Report

79 79

The following Summary Consolidated Financial Statements have been extracted from the audited Full Group Financial Statements dated 25 September 2017.

The Full Group Financial Statements were prepared in accordance with New Zealand Generally Accepted Accounting Practice ("NZ GAAP"). The Group is a public benefit entity and has made an explicit statement of compliance with Public Benefit Entity Standards (Reduced Disclosure Regime) in the Full Financial Statements.

The Summary Consolidated Financial Statements cannot be expected to provide as complete an understanding as provided by the Full Financial Statements.

An unmodified audit opinion was issued on the Full Financial Statements.

The Summary Consolidated Financial Statements have been examined by the Group's auditor for consistency with the Full Financial Statements and their unmodified audit report on the Summary Consolidated Financial Statements has been attached.

Further details about the Group's Financial Performance and Financial Position can be obtained from the Full Financial Statements.

Each Tribal member is entitled to obtain, upon request, a copy of the Full Financial Statements. Requests should be made to the Office of Te Rūnanga Ā Iwi O Ngāpuhi - Attention: Tony Dowling The Rūnanga Representatives authorised the issue of the Full Financial Statements on 27 September 2017.

67

Pūrongo-Ā-Tau | Annual Report 2017

Te Rūnanga-Ā-Iwi O Ngāpuhi

Summary Consolidated TE RŪNANGA Ā IWI O NGĀPUHIStatement of Comprehensive Revenue and Expense ForSUMMARY the Year Ended 30 June 2017 CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE TE Ā IWI 30 O NGĀPUHI ForRŪNANGA the Year Ended June 2017 SUMMARY CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE Note

For the Year Ended 30 June 2017 Revenue

TE RŪNANGA IWI O NGĀPUHI Revenue - exchangeĀtransactions Revenue - non exchange transactions Other Income CONSOLIDATED STATEMENT SUMMARY Revenue Total Income Revenue exchange transactions For the- Year Ended 30 June 2017 Revenue - non exchange transactions Expenses Other Income Cost of sales Employee remuneration Total Income Depreciation and amortisation Other expenses Expenses Revenue Cost of sales Total expenses Revenue exchange transactions Employee- remuneration Revenue - non exchange transactions Depreciation and amortisation Surplus/(deficit) before net financing costs Other Income expenses

OF COMPREHENSIVE REVENUE AND

Finance income Total Income expenses Finance costs - financial liabilities at amortised cost Expenses Surplus/(deficit) before net financing costs Net finance costs Cost of sales Employee remuneration Finance income Share of equity accounted investees surplus/(deficit) for the year Depreciation amortisation Finance costsand - financial liabilities at amortised cost Other expenses Surplus/(deficit) for the year from continuing operations Net finance costs attributable to beneficiaries Total expenses Share of equity accounted investees surplus/(deficit) for the year Other Comprehensive and Expense Surplus/(deficit) beforeRevenue net financing costs Gain/(Loss) on revaluation of property, plant and equipment Surplus/(deficit) for the year from continuing operations Gain/(Loss) on revaluation of available-for-sale financial assets Finance income attributable to beneficiaries Finance costs - financial liabilities at amortised cost Total comprehensive revenue and expenses for the year Other Comprehensive Revenue and Expense attributable to beneficiaries Net finance costs Gain/(Loss) on revaluation of property, plant and equipment Gain/(Loss) on revaluation of available-for-sale financial assets Share of equity accounted investees surplus/(deficit) for the year Total comprehensive revenue and expenses for the year Surplus/(deficit) for the year from continuing operations attributable to beneficiaries attributable to beneficiaries Other Comprehensive Revenue and Expense Gain/(Loss) on revaluation of property, plant and equipment Gain/(Loss) on revaluation of available-for-sale financial assets Total comprehensive revenue and expenses for the year attributable to beneficiaries

3 Note 3 3 EXPENSE 3 3 3 3 Note 5 3

Consolidated Group 2017 2016 $ $ Consolidated Group 14,684,593 13,239,879 2017 2016 2,113,784 3,964,652 $ $ 1,589,378 1,289,133 18,387,755 18,493,664 14,684,593 13,239,879 2,113,784 3,964,652 1,589,378 1,289,133 6,628,495 Consolidated 7,358,464 Group 4,921,926 4,582,802 2017 2016 18,387,755 18,493,664 290,262 321,861 $ $ 4,909,097 4,393,154

3 3 3 5 3

6,628,495 16,749,779 14,684,593 4,921,926 2,113,784 290,262 1,637,976 1,589,378 4,909,097

7,358,464 16,656,281 13,239,879 4,582,802 3,964,652 321,861 1,837,383 1,289,133 4,393,154

4 4

208,416 18,387,755 16,749,779 2,898

295,175 18,493,664 16,656,281 5,724

1,637,976 205,518 6,628,495 4,921,926 208,416 695,066 290,262 2,898 4,909,097 205,518 2,538,560 16,749,779 695,066 1,637,976 44,158 17,293 208,416 2,538,560 2,898

1,837,383 289,451 7,358,464 4,582,802 295,175 (299,636) 321,861 5,724 4,393,154 289,451 1,827,198 16,656,281 (299,636) 1,837,383 24,108 564 295,175 1,827,198 5,724

2,600,011 205,518 44,158 17,293 695,066

1,851,870 289,451 24,108 564 (299,636)

2,600,011 2,538,560

1,851,870 1,827,198

44,158 17,293

24,108 564

2,600,011

1,851,870

3 4 5 4 3

4 4

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

68

Te Rūnanga-Ā-Iwi O Ngāpuhi

KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi TE RŪNANGA Ā IWI O NGĀPUHIStatement of Changes in Net Assets/Equity Summary Consolidated CONSOLIDATED STATEMENT OF CHANGES IN NET ASSETS/EQUITY ForSUMMARY the Year Ended 30 June 2017

TE Ā IWI O ForRŪNANGA the Year Ended 30NGĀPUHI June 2017 SUMMARY CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE For the Year Ended 30 June 2017 Group TE RŪNANGA Ā IWI O NGĀPUHI Opening balance 1 July 2015

Accumulated Property, Plant Available Revenue & Equipment for Sale & Expense Revaluation Revaluation Reserve Reserve $ $ $ Note 51,213,420

204,126

56,176

1,827,198 -

24,108

1,827,198

24,108

3 564 3 3 564

53,040,618

228,234

Note 56,740

2,538,560 -

44,158

SUMMARY CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE

Revenue Surplus/(deficit) for the year Revenue - Year exchange transactions Otherthe comprehensive revenue and expense For Ended 30 June 2017 - revaluation/(devaluation) Revenue - non exchange transactions Other Income Total comprehensive revenue and expense Total Income Closing balance 30 June 2016 Expenses Surplus/(deficit) for the year Revenue Cost sales Otherofcomprehensive revenue and expense - revaluation/(devaluation) Revenue exchange transactions Employee- remuneration Revenue non exchange transactions Depreciation and amortisation Total comprehensive revenue and expense Other Income expenses Closing balance 30 June 2017 Total Income expenses Expenses Surplus/(deficit) before net financing costs Cost of sales Employee remuneration Finance income Depreciation amortisation Finance costsand - financial liabilities at amortised cost Other expenses Net finance costs Total expenses Share of equity accounted investees surplus/(deficit) for the year Surplus/(deficit) before net financing costs Surplus/(deficit) for the year from continuing operations Finance income attributable to beneficiaries Finance costs - financial liabilities at amortised cost Other Comprehensive Revenue and Expense Net finance costs Gain/(Loss) on revaluation of property, plant and equipment Gain/(Loss) on revaluation of available-for-sale financial assets Share of equity accounted investees surplus/(deficit) for the year Total comprehensive revenue and expenses for the year Surplus/(deficit) for the year from continuing operations attributable to beneficiaries attributable to beneficiaries Other Comprehensive Revenue and Expense Gain/(Loss) on revaluation of property, plant and equipment Gain/(Loss) on revaluation of available-for-sale financial assets Total comprehensive revenue and expenses for the year attributable to beneficiaries

2,538,560

44,158

55,579,178

272,392

17,293 3 3 3 5 17,293 3 74,033

3 4 5 4 3

4 4

Intangible Total Equity Asset Revaluation Reserve Consolidated Group $ $ 2017 2016 $ $ 51,473,722 1,827,198 14,684,59313,239,879 24,672 2,113,784 3,964,652 1,589,3781,289,133 1,851,870 Consolidated Group 2017 2016 18,387,75518,493,664 53,325,592 $ $ 6,628,49514,684,593 4,921,926 2,113,784 290,2621,589,378 4,909,097 18,387,755 16,749,779

2,538,560 7,358,464 61,451 13,239,879 4,582,802 3,964,652 321,861 2,600,011 1,289,133 4,393,15455,925,603 18,493,664 16,656,281

1,637,976 6,628,495 4,921,926 208,416 290,262 2,898 4,909,097 205,518 16,749,779 695,066 1,637,976

1,837,383 7,358,464 4,582,802 295,175 321,861 5,724 4,393,154 289,451 16,656,281 (299,636) 1,837,383

208,416 2,538,560 2,898

295,175 1,827,198 5,724

205,518 44,158 17,293 695,066

289,451 24,108 564 (299,636)

2,600,011 2,538,560

1,851,870 1,827,198

44,158 17,293

24,108 564

2,600,011

1,851,870

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

69

Pūrongo-Ā-Tau | Annual Report 2017

Te Rūnanga-Ā-Iwi O Ngāpuhi

Summary Consolidated TE RŪNANGA Ā IWI O NGĀPUHIStatement of Financial Position AsSUMMARY at 30 JuneCONSOLIDATED 2017 STATEMENT OF FINANCIAL POSITION TE IWI O NGĀPUHI As RŪNANGA At 30 June Ā 2017 SUMMARY CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE

Note

For the Year Ended 30 June 2017 Current assets

Cash and cash equivalents TE RŪNANGA Ā IWI O NGĀPUHI

Receivables (from exchange transactions) Recoverables (from non-exchange transactions) SUMMARY CONSOLIDATED STATEMENT Prepayments Revenue Inventories Revenue exchange transactions Investments For the- Year Ended 30 June 2017 Revenue - non exchange transactions Other Total Income current assets

6 Note 7

OF COMPREHENSIVE REVENUE AND EXPENSE

Total Incomeassets Non current Investments Expenses Investment in equity accounted entities Revenue Cost of sales Intangible assets Revenue - remuneration exchange Employee Investment property transactions Revenue non exchange transactions Depreciation and amortisation Property, plant and equipment Other Income expenses Total non-current assets Total Income expenses

38 3 3 Note

8 9 3 3 10 3 5 3

Consolidated Group 2017 2016 $ $ Consolidated Group 8,008,447 12,573,686 2017 2016 793,908 1,251,690 $ $ 137,230 71,903 16,823 43,603 320,922 366,976 14,684,59313,239,879 349,822 2,113,784 3,964,652 1,589,378 1,289,133 9,277,331 14,657,680 Consolidated Group 2017 2016 18,387,755 18,493,664 $ $ 20,433,392 13,546,270 398,729 198,911 6,628,495 7,358,464 21,547,905 21,555,477 14,684,593 13,239,879 4,921,926 4,582,802 1,780,000 1,595,000 2,113,784 3,964,652 290,262 321,861 4,209,210 4,044,435 1,589,378 1,289,133 4,909,097 4,393,154

48,369,236 18,387,755 16,749,779

40,940,093 18,493,664 16,656,281

57,646,567 1,637,976 6,628,495 4,921,926 208,416290,262 2,898 978,607 4,909,097 87,256 205,518 167,454 16,749,779 6,502 695,066 464,689 1,637,976

55,597,773 1,837,383 7,358,464 4,582,802 295,175 48,371 321,861 5,724 810,754 4,393,154 82,207 289,451 924,089 16,656,281 13,216 (299,636) 393,544 1,837,383

1,704,508 208,416 2,538,560 2,898

2,272,181 295,175 1,827,198 5,724

16,456 205,518 44,158 17,293 16,456 695,066

289,451 24,108 564 (299,636)

1,720,964 2,600,011 2,538,560 55,925,603

2,272,181 1,851,870 1,827,198 53,325,592

Other Comprehensive Revenue and Expense Equity Gain/(Loss) on revaluation of property, plant and equipment Gain/(Loss) on revaluation of available-for-sale financial assets Property, plant & equipment revaluation reserve Available for sale revaluation reserve Total comprehensive revenue and expenses for the year Accumulatedto revenue and expense attributable beneficiaries

44,158 17,293 272,392 74,033 55,579,178 2,600,011

24,108 564 228,234 56,740 53,040,618 1,851,870

Total equity

55,925,603

53,325,592

Total assets Expenses Surplus/(deficit) before net financing costs Cost of sales Current liabilities Employee remuneration Finance income Cash and cash equivalents Depreciation and amortisation Finance costs - financial Trade and other payablesliabilities at amortised cost Other expenses Non-exchange liabilities Net finance costs Deferred revenue Total expenses Borrowings Share of equity accounted investees surplus/(deficit) for the year Employee entitlements Surplus/(deficit) before net financing costs Surplus/(deficit) for the year from continuing operations Total current liabilities Finance income attributable to beneficiaries Finance costsliabilities - financial liabilities at amortised cost Non current Other Comprehensive Revenue and Expense Borrowings Net finance costs Gain/(Loss) on revaluation of property, plant and equipment Gain/(Loss) on revaluation of available-for-sale financial assets Total non-current liabilities Share of equity accounted investees surplus/(deficit) for the year Total comprehensive revenue and expenses for the year Total liabilities Surplus/(deficit) for the year from continuing operations attributable to beneficiaries attributable to beneficiaries Net assets

3 46 5 4 3 12 13 11

4 4

11

Authorised and signed on behalf of the Trustees

Chairperson

Trustee

27 September 2017

27 September 2017

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

70

KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi

Te Rūnanga-Ā-Iwi O Ngāpuhi

Summary Consolidated TE RŪNANGA Ā IWI O NGĀPUHIStatement of Cash Flows ForSUMMARY the Year Ended 30 June 2017 CONSOLIDATED STATEMENT OF CASH FLOWS TE RŪNANGA Ā IWI O NGĀPUHI For the Year Ended 30 June 2017 SUMMARY CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE

Note

For the Year Ended 30 June 2017

Cash flows from operating activities Cash was provided from: TE RŪNANGA Ā IWI O NGĀPUHI Revenue Interest income Goods and services tax SUMMARY CONSOLIDATED STATEMENT Dividends received Revenue

Note

OF COMPREHENSIVE REVENUE AND EXPENSE

Revenue exchange transactions For the- Year Ended 30 June 2017 Revenue non exchange transactions Cash was- applied to: Other Income Payments to suppliers Payments to employees Total Income Interest paid Goods and services tax Expenses Revenue Cost of sales Net cash inflow/(outflow) from Revenue - exchange transactions Employee operatingremuneration activities Revenue non exchange transactions Depreciation and amortisation Other Income expenses Cash flows from investing activities

3 3 3 Note

3 3 3 5 3

Cash was provided from: Income Total expenses Sale of property, plant and equipment

Expenses Surplus/(deficit) net financing costs Cash was appliedbefore to: Cost of sales Purchase of investments Employee remuneration Finance income Purchase of property, plant and equipment Depreciation amortisation Finance costsand - financial liabilities at amortised cost Other expenses Net finance costs Net cash inflow/(outflow) from Total expenses investing activities Share of equity accounted investees surplus/(deficit) for the year Surplus/(deficit) before net financing costs Cash flows provided from financing activities Surplus/(deficit) for the year from continuing operations Cash was applied to: Finance income attributable to beneficiaries Hire purchase Finance costs - financial liabilities at amortised cost Other Comprehensive Revenue Net cash inflow/(outflow) from and Expense Net finance costs Gain/(Loss) on revaluation of property, plant and equipment investing activities Gain/(Loss) on revaluation of available-for-sale financial assets Share of equity accounted investees surplus/(deficit) for the year Net increase/(decrease) in cash and cash equivalents held Total comprehensive revenue and expenses for the year Opening balance for of cash and cash Surplus/(deficit) the year from equivalents continuing operations attributable to beneficiaries attributable to beneficiaries Closing balance of cash and cash equivalents Other Comprehensive Revenue and Expense Gain/(Loss) on revaluation of property, plant and equipment Gain/(Loss) on revaluation of available-for-sale financial assets Total comprehensive revenue and expenses for the year attributable to beneficiaries

Consolidated Group 2017 2016 $ $ Consolidated Group 17,337,532 18,573,013 2017 2016 228,937 298,973 $ $ 103,887 1,040,570 806,621 18,607,039 19,782,494 14,684,593 13,239,879 2,113,784 3,964,652 1,589,378 1,289,133 (11,108,186) Consolidated(11,305,507) Group (4,850,781) (4,520,787) 2017 2016 18,387,755 18,493,664 (2,898) $ $(5,724) (113,744) (16,075,609) (15,832,018) 6,628,495 7,358,464 14,684,593 13,239,879 4,921,926 4,582,802 2,531,430 3,950,476 2,113,784 3,964,652 290,262 321,861 1,589,378 1,289,133 4,909,097 4,393,154

3 4 5 4 3

18,387,755 16,749,7791,637,976 6,628,495 (6,737,118) 4,921,926 208,416 (298,193) 290,262 2,898 (7,035,311) 4,909,097 205,518 (7,035,311) 16,749,779 695,066 1,637,976

18,493,664 16,656,281 25,227 25,227 1,837,383 7,358,4644,582,802 295,175 (337,547) 321,861 5,724 (337,547) 4,393,154 289,451 (312,320) 16,656,281 (299,636) 1,837,383

4 4

208,416 2,538,560 (12,987) 2,898

295,175 1,827,198 (21,167) 5,724

6

205,518 44,158 (12,987) 17,293 695,066 (4,516,868) 12,525,315 2,600,011 2,538,560 8,008,447

289,451 24,108 (21,167) 564 (299,636) 3,616,989 8,908,326 1,851,870 1,827,198 12,525,315

44,158 17,293

24,108 564

2,600,011

1,851,870

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

71

Pūrongo-Ā-Tau | Annual Report 2017

Te Rūnanga-Ā-Iwi O Ngāpuhi TE RŪNANGA Ā IWI O NGĀPUHI Notes to and Forming Part of the Summary Consolidated Financial Statements NOTES TO AND FORMING PART OF THE SUMMARY CONSOLIDATED FINANCIAL STATEMENTS

For the Year Ended 30 June 2017

For the Year Ended 30 June 2017 1. Reporting Entity Te Rūnanga Ā Iwi O Ngāpuhi (TRAION) is a Charitable Trust and a Mandated Iwi Organisation under section 13 of the Māori Fisheries Act 2004. The principal activities of the entity is the support and development of Ngāpuhi through the delivery of various services to Ngāpuhi and the prudent management of Ngāpuhi commercial assets for the benefit of Ngāpuhi.

TE RŪNANGA Ā IWI O NGĀPUHI The Group financial statements consist of the

results of TRAION and its 100% subsidiaries Ngāpuhi Asset Holding Company Limited (NAHC), Ngāpuhi Iwi Social Services Limited (NISS), Ngāpuhi Service Station Limited (NSSL), Ngāpuhi Books and Stationery Limited (NBSL), Ngapuhi Iwi Housing Development

Limited (NIHDL), Ngapuhi Food & Beverage Limited (NFBL), Te Hau Ora O Ngapuhi Limited (THOON) (together the "Group") and the Group's interest in the SUMMARY CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE jointly controlled assets of Te Pae Aronga Taitamariki, and in the equity accounted entities Northland Deepwater Limited Partnership (NDW), NDW LFR Limited, Northland Deepwater JV Limited (removed 21 February 2017) and Northland Deepwater GP Limited.

For the Year Ended 30 June 2017

TRAION (inclusive of its subsidiaries and equity accounted entities) is a public benefit entity incorporated in New Zealand.

2. Summary of Accounting Policies

Note

Consolidated Group 2017 2016 $ $

Basis of Preparation Statement of compliance Revenue The financial statements have been prepared in accordance with New Zealand Generally Accepted Accounting Practice (“NZ GAAP”). They comply with Public Benefit Entity Standards (Reduced Disclosure Regime) (PBE Standards (RDR)), as appropriate for Tier 2 not-for-profit public benefit14,684,593 entities.

Revenue - exchange transactions 3 13,239,879 Revenue - non exchange transactions 3 2,113,784 3,964,652 Other Income 1,589,378 1,289,133 The Group qualifies as a Tier 2 reporting entity for the current and prior periods as it has had between $2m and $30m of 3operating expenditure.

The financial owners, or others, do not Total Income statements were authorised for issue by the Trustees on the date the financial statements are executed. The entities' 18,387,755 18,493,664 have the power to amend the financial statements after issue.

Expenses Basis of measurement Cost of sales statements have been prepared on the basis of historical cost, adjusted by the revaluation of certain assets where stated.

6,628,495 7,358,464 The financial Employee remuneration 3 4,921,926 4,582,802 Depreciation andpresentation amortisation currency 5 290,262 321,861 Functional and Other expenses 3 4,909,097 4,393,154 The financial statements are presented in New Zealand dollars and all values are rounded to the nearest dollar. The functional currency of TRAION and the presentation currency of the Group is New Zealand dollars.

Total expenses 16,749,779 16,656,281

There has been no change in the functional currency of the Group during the year.

Surplus/(deficit) before net financing costs 1,637,976 1,837,383 Specific Accounting Policies Finance income policies set out below have been applied consistently to all periods presented in these financial statements 4 and have been 208,416 295,175 The accounting applied consistently Finance costs - financial liabilities at amortised cost 4 2,898 5,724 by the Group. (a) finance Revenue recognition Net costs

205,518

289,451

Revenue is recognised when the amount of revenue can be measured reliably and it is probable that economic benefits will flow to the Group, and measured at Share of equity accounted investees surplus/(deficit) for the year 695,066 (299,636) the fair value of consideration received or receivable.

Surplus/(deficit) for the year from continuing operations The following specific recognition criteria in relation to the Group’s revenue streams must also be met before revenue is recognised. attributable to beneficiaries

2,538,560 1,827,198 Revenue from exchange transactions Sale ofComprehensive goods Other Revenue and Expense Gain/(Loss) on the revaluation of property, plant and equipment 44,158 24,108 Revenue from sale of goods in the course of ordinary activities is measured at the fair value of the consideration received or receivable, net of returns, Gain/(Loss) on revaluation available-for-sale assets trade discounts and volumeofrebates.

Revenue financial is recognised when the significant risks and rewards of ownership have been transferred17,293 to the customer, 564 recovery of the consideration is probable, the associated costs and possible return of goods can be estimated reliably, there is no continuing management Total comprehensive revenue for the year involvement with the goods, andand the expenses amount of revenue can be measured reliably. If it is probable that discounts will be granted and the amount can be attributable to beneficiaries 2,600,011 1,851,870 measured reliably, then the discount is recognised as a reduction of revenue as the sales are recognised.

Rendering of services and management fees Revenue from services rendered is recognised in surplus or deficit in proportion to the stage-of-completion of the transaction at the reporting date. The stage of completion is assessed by reference to surveys of work performed.

Rental income Rental income is recognised on a straight line basis over the lease term.

Revenue from non-exchange transactions Non-exchange transactions are those where the Group receives an inflow of resources (i.e. cash and other tangible or intangible items) but provides no, or nominal, direct consideration in return.

With the exception of services-in-kind, inflows of resources from non-exchange transactions are only recognised as assets where both: • It is probable that the associated future economic benefit or service potential will flow to the entity, and • Fair value is reliably measurable.

Inflows of resources from non-exchange transactions that are recognised as assets are recognised as non-exchange revenue, to the extent that a liability is not recognised in respect to the same inflow.

Liabilities are recognised in relation to inflows of resources from non-exchange transactions when there is a resulting present obligation as a result of the nonexchange transactions, where both: • It is probable that an outflow of resources embodying future economic benefit or service potential will be required to settle the obligation, and • The amount of the obligation can be reliably estimated.

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

72

KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi

Te Rūnanga-Ā-Iwi O Ngāpuhi TE RŪNANGA Ā IWI O NGĀPUHI Notes to and Forming Part of the Summary Consolidated Financial Statements NOTES TO AND FORMING PART OF THE SUMMARY CONSOLIDATED FINANCIAL STATEMENTS

For the Year Ended 30 June 2017

For the Year Ended 30 June 2017 Revenue from non-exchange transactions (continued) The following specific recognition criteria in relation to the Group’s non-exchange transaction revenue streams must also be met before revenue is recognised; Mobil Oil / Z Energy Funds The RŪNANGA recognition of non-exchange revenue from Mobil Oil and Z Energy depends on the nature of any stipulations attached to the inflow of resources received, TE Ā IWI O NGĀPUHI and whether this creates a liability (ie present obligation) rather than the recognition of revenue. Stipulations that are 'conditions' specifically require the Company to return the inflow of resources received if they are not utilised in the way stipulated, resulting in the recognition of a non-exchange liability that is

SUMMARY CONSOLIDATED STATEMENT OFwhen COMPREHENSIVE REVENUE ANDthat EXPENSE subsequently recognised as non-exchange revenue as and the 'conditions' are satisfied.

Stipulations are 'restrictions' do not specifically require the

Company to return the inflow of resources received if they are not utilised in the way stipulated, and therefore do not result in the recognition of a non-exchange

liability, which results in the30 immediate recognition of non-exchange revenue.

For the Year Ended June 2017 Government Grants, Donations

Consolidated Group The recognition of non-exchange revenue from Government Grants and Donations depends on the nature of any stipulations to the inflow of 2016 Note attached2017 resources received, and whether this creates a liability (i.e. present obligation) rather than the recognition of revenue. $ $ Revenue Stipulations that are ‘conditions’ specifically require the Group to return the inflow of resources received if they are not utilised in the way stipulated, resulting in the recognition of a non-exchange are satisfied.

Revenue - exchange transactions liability that is subsequently recognised as non-exchange revenue as and when the ‘conditions’ 3 14,684,593 13,239,879 Revenue - non exchange transactions 3 2,113,784 3,964,652 Other Incomethat are ‘restrictions’ do not specifically require the Group to return the inflow of resources received if they are 3 not utilised1,589,378 1,289,133 Stipulations in the way stipulated, and therefore do not result in the recognition of a non-exchange liability, which results in the immediate recognition of non-exchange revenue.

Total Income 18,387,755 18,493,664 Other Income Expenses Cost of sales 6,628,495 7,358,464 Dividend revenue Employee remuneration 3 4,921,926 Dividend revenue from investments is recognised when the shareholders' rights to receive payment has been established and the amount can 4,582,802 be reliably Depreciation 5 290,262 321,861 measured. and amortisation Other expenses 3 4,909,097 4,393,154 (b) Financial instruments Total expenses 16,749,779 16,656,281 The Group initially recognises financial instruments when the Group becomes a party to the contractual provisions of the instrument.

Surplus/(deficit) before net financing costs 1,637,976 1,837,383 The Group derecognises a financial asset when the contractual rights to the cash flows from the asset expire, or it transfers the rights to receive the contractual Finance income 4 208,416 cash flows in a transaction in which substantially all the risks and rewards of ownership of the financial asset are transferred.

Any interest in transferred295,175 Finance - financial liabilities at amortised cost 4 2,898 5,724 financialcosts assets that is created or retained by the Group is recognised as a separate asset or liability.

Net costs 205,518 financial 289,451 Thefinance Group derecognises a financial liability when its contractual obligations are discharged, cancelled, or expire. The Group also derecognises assets and financial liabilities when there has been significant changes to the terms and/or the amount of contractual payments to be received/paid.

Share of equity accounted investees surplus/(deficit) for the year 695,066 (299,636) Financial assets and liabilities are offset and the net amount presented in the statement of financial position when, and only when, the Group has a legal right to Surplus/(deficit) for the year from continuing operations offset the amounts and intends either to settle on a net basis or to realise the asset and settle the liability simultaneously. attributable to beneficiaries 2,538,560 1,827,198 The Group classifies financial assets into the following categories: fair value through surplus or deficit, held-to-maturity, loans and receivables, and available-forOther Comprehensive Revenue and Expense sale. The Group classifies financial liabilities into the following categories: fair value through surplus or deficit, and amortised cost.

Gain/(Loss) on revaluation of property, plant and equipment 44,158 24,108 Gain/(Loss) on revaluation of available-for-sale financial assets 17,293 564 Financial instruments are initially measured at fair value, plus for those financial instruments not subsequently measured at fair value through surplus or deficit, directly attributable transaction costs. Subsequent measurement is dependent on the classification of the financial instrument, and is specifically detailed in the Total comprehensive revenue and expenses for the year accounting policies below. attributable to beneficiaries 2,600,011 1,851,870 Available-for-sale financial assets Available-for-sale financial assets are those non-derivative financial assets that are designated as available-for-sale or are not classified as loans and receivables, held-to-maturity investments or financial assets at fair value through surplus or deficit. Available-for-sale financial assets are subsequently measured at fair value with gains or losses recognised in other comprehensive revenue and expense and presented in the available-for-sale revaluation reserve within net assets/equity, less impairment (refer Note 2(g)). Upon derecognition, the accumulated gain or loss within net assets/equity is reclassified to surplus or deficit. Available-for-sale financial assets comprise; the bonds held as part of the BNZ Investment Portfolio, the MINT unit investment and shares held in unlisted companies which are stated at cost as fair value can not be reliably measured, including the Group's investment in Aoteroa Fisheries Limited (AFL) income shares, CSB shares, Red Circle Wholesale Limited shares and Paper Plus shares.

Loans and receivables Loans and receivables are financial assets with fixed or determinable payments that are not quoted in an active market. Loans and receivables are subsequently measured at amortised cost using the effective interest method, less any impairment losses (refer Note 2(g)). Loans and receivables comprise cash and cash equivalents, receivables, and intercompany loans.

Cash and cash equivalents represent highly liquid investments that are readily convertible into a known amount of cash with an insignificant risk of changes in value, with maturities of three months or less.

Amortised cost financial liabilities Financial liabilities classified as amortised cost are non-derivative financial liabilities that are not classified as fair value through surplus or deficit financial liabilities. Financial liabilities classified as amortised cost are subsequently measured at amortised cost using the effective interest method. Financial liabilities classified as amortised cost comprise; cash and cash equivalents (bank overdrafts), payables, loans and finance lease payables.

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

73

Pūrongo-Ā-Tau | Annual Report 2017

Te Rūnanga-Ā-Iwi O Ngāpuhi TE RŪNANGA Ā IWI O NGĀPUHI Notes to and Forming Part of the Summary Consolidated Financial Statements NOTES TO AND FORMING PART OF THE SUMMARY CONSOLIDATED FINANCIAL STATEMENTS

For the Year Ended 30 June 2017

For the Year Ended 30 June 2017 (c) Property, plant and equipment Items of property plant and equipment are initially measured at cost, except those acquired through non-exchange transactions which are instead measured at fair value as their deemed cost at initial recognition.

Items of property, plant and equipment are subsequently measured either under the: • Cost model: Cost (or fair value for items acquired through non-exchange transactions) less accumulated depreciation and impairment.

TE RŪNANGA Ā IWI O NGĀPUHI

• Revaluation model: fair value, less accumulated depreciation and accumulated impairment losses recognised after the date of the most recent revaluation.

Valuations are performed with sufficient frequency to ensure that the fair value of a revalued asset does not differ materially from its carrying amount. Gains

SUMMARY CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE and losses on revaluation are recognised in other comprehensive revenue and expense and presented in the revaluation reserve within net assets/equity.

Gains or losses relating to individual items are offset against those from other items in the same class of property, plant and equipment, however gains or

losses between of property, and equipment are not offset. Any revaluation losses in excess of the credit balance of the revaluation reserve for For the Yearclasses Ended 30 Juneplant 2017 that class of property, plant and equipment are recognised in surplus or deficit as an impairment.

Consolidated All of the Group’s items of property plant and equipment are subsequently measured in accordance with the cost model, except for land and buildingsGroup which are Note 2017 2016 subsequently measured in accordance with the revaluation model. $ $ Cost includes expenditure that is directly attributable to the acquisition of the asset. The cost of self-constructed assets includes the following: • The cost of materials and direct labour Revenue • Costs directly attributable to bringing the assets to a working condition for their intended use Revenue - exchange transactions 3 14,684,593 13,239,879 • When the Group has an obligation to remove the asset or restore the site, an estimate of the costs of dismantling and removing the items and restoring the Revenue - non exchange transactions 3 2,113,784 3,964,652 site on which they are located, and Other Income 3 1,589,378 1,289,133 • Capitalised borrowing costs.

Total Income Purchased software that is integral to the functionality of the related equipment is capitalised as part of that equipment.

18,387,755

18,493,664

When parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items (major components) of property, Expenses plant of and equipment.

Cost sales 6,628,495 7,358,464 Employee remuneration 3 4,921,926 4,582,802 Any gain or loss on disposal of an item of property, plant and equipment (calculated as the difference between the net proceeds from disposal and the carrying Depreciation and amortisation 5 290,262 321,861 amount of the item) is recognised in surplus or deficit.

Other expenses 3 4,909,097 4,393,154 Upon disposal of revalued items of property, plant and equipment, any associated gain or losses on revaluation to that item are transferred from the revaluation Total expenses 16,749,779 16,656,281 reserve to accumulated surplus.

Reclassification tobefore investment property costs Surplus/(deficit) net financing 1,637,976 1,837,383 When the use of a property changes from owner-occupied to investment property, the property is remeasured to fair-value and reclassified as investment

Finance 4 loss on the specific 208,416property,295,175 Any gainincome arising on remeasurement is recognised in surplus or deficit to the extent that it reverses a previous impairment with any Finance costs financial liabilities at comprehensive amortised cost revenue and expense and presented in the revaluation reserve in net 4 assets/equity. 2,898 5,724 remaining gain- recognised in other Any loss is recognised immediately in surplus or deficit.

Net finance costs 205,518 289,451 Subsequent Costs Subsequent expenditure is capitalised only when it is probable that the future economic benefits associated with the expenditure will flow to the Group.

Ongoing Share of equity accounted investees surplus/(deficit) for the year 695,066 (299,636) repairs and maintenance is expensed as incurred.

Depreciation Surplus/(deficit) for the year from continuing operations Depreciationto is beneficiaries based on the cost of an asset less its residual value, except for buildings which are based on the revalued amount 2,538,560 less its residual 1,827,198 value, and attributable land which is not depreciated. Significant components of individual assets that have a useful life that is different from the remainder of those assets, those components are depreciated separately.

Other Comprehensive Revenue and Expense Gain/(Loss) revaluation of property, andvalues equipment 44,158 24,108 Depreciationon methods, useful lives and plant residual are reviewed at each reporting date and adjusted as appropriate.

Gain/(Loss) on revaluation of available-for-sale financial assets 17,293 564 Depreciation is recognised in surplus or deficit over the estimated useful lives of each component of an item of property, plant and equipment. Leased assets are depreciated over the shorter of the lease term and their useful lives unless it is reasonably certain that the Group will obtain ownership by the end of the Total comprehensive revenue and expenses for the year lease term. Land is not depreciated. Assets under construction are not subject to depreciation. attributable to beneficiaries 2,600,011 1,851,870 The expected useful lives of the various classes of property, plant and equipment used in the calculation of depreciation in the current and prior year are as follows; • Buildings 50 years • Plant and equipment 3 - 20 years • Furniture and fittings 0 - 20 years • Office equipment 3 - 15 years • Motor vehicles 6 years (d) Intangible Assets Fish Quota Fish quota has been recorded at fair value on recognition (Te Ohu Kaimoana allocation as part of the original Settlement) with additional quota acquisitions initially recorded at cost. Fish quota are treated as an asset with an indefinite life and are not amortised and are carried at cost less any impairment losses.

Impairment losses are recognised whenever the carrying amount of the asset exceeds its recoverable amount. Fish quota is tested annually for impairment.

The useful life is assessed annually to determine whether the indefinite life assessment continues to be supportable.

Quota shares are a property right that represents the quota owner's share of a fishery. These are tradeable rights and are issued perpetually and are a tool used to actively manage the fishery in a sustainable manner via the Annual Catch Entitlement process. As a result the quota shares are not amortised. Refer to Note 9 for further information.

ETS Units Intangible assets include carbon credits acquired by way of a Government grant and are initially recognised at fair value at the date of acquisition. Following initial recognition, these intangible assets are carried at cost less any accumulated impairment losses, and are considered to have an indefinite life.

Carbon credits are not consumed and are therefore not amortised. They are tested for impairment annually and whenever there is an indication that impairment exists. Refer to Note 9 for further information.

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

74

KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi

Te Rūnanga-Ā-Iwi O Ngāpuhi TE RŪNANGA Ā IWI O NGĀPUHI Notes to and Forming Part of the Summary Consolidated Financial Statements NOTES TO AND FORMING PART OF THE SUMMARY CONSOLIDATED FINANCIAL STATEMENTS

For the Year Ended 30 June 2017

For the Year Ended 30 June 2017 (d) Intangible Assets (continued) Computer software Computer software is initially recognised at cost as it has a finite useful life of four years. It is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

TE RŪNANGA Ā IWI O NGĀPUHI (e) Investment property Investment property is property held either to earn rental income or for capital appreciation or for both, AND but notEXPENSE for sale in the ordinary course of business, use in SUMMARY CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE the production or supply of goods or services or for administrative purposes. Investment property is initially measured at cost, except those acquired through non-exchange transactions which are instead measured at fair value as their deemed cost at initial recognition.

For the Year Ended 30 June 2017

Cost includes expenditure that is directly attributable to the acquisition of the investment property. The cost of self-constructed investment property includes the cost of materials and direct labour, any other costs directly attributable to bringing the investment property to a working condition for their intended use and Consolidated Group capitalised borrowing costs.

Note 2017 2016 $ Investment properties are subsequently measured at fair value. Any gain or loss on disposal of an investment property (calculated as $the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in surplus or deficit.

Revenue Reclassifications Revenue - exchange transactions 3 14,684,593 13,239,879 When an investment property that was previously classified as property, plant and equipment is sold, any related amount included in the revaluation reserve is Revenue - non exchange transactions 3 2,113,784 3,964,652 transferred to retained earnings. When the use of an investment property changes to owner occupied, such that it results in a reclassification to property, plant Other Income 3 1,589,378 1,289,133 and equipment, the property’s fair value at the date of reclassification becomes its cost for subsequent accounting.

Total Income (f) Goods and services tax

18,387,755

18,493,664

Expenses All items in the financial statements are stated exclusive of GST, except for receivables and payables, which are stated on a GST inclusive basis. Where GST Cost sales 6,628,495 7,358,464 is notofrecoverable as input tax then it is recognised as part of the related asset or expense.

Employee remuneration 3 4,921,926 4,582,802 Depreciation 5 290,262 cash flow 321,861 The net GSTand paidamortisation to, or received from the IRD, including the GST relating to investing and financing activities, is classified as an operating in the Other expenses 3 4,909,097 4,393,154 statements of cash flows.

Commitments and contingencies are disclosed exclusive of GST. Total expenses Surplus/(deficit) before net financing costs (g) Taxation TRAIONincome and it subsidiaries are registered with the Charities Commission and exempt from income tax.

Finance Finance costs - financial liabilities at amortised cost

4 4

16,749,779

16,656,281

1,637,976

1,837,383

208,416 2,898

295,175 5,724

Significant Accounting Judgements, Estimates and Assumptions Net finance costs 205,518 289,451 In preparing these financial statements the Group has made estimates and assumptions concerning the future. These estimates and assumptions may differ from the subsequent actual results. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including Share of equity accounted investees surplus/(deficit) for the year 695,066 (299,636) expectations or future events that are believed to be reasonable under the circumstances. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

Surplus/(deficit) for the year from continuing operations attributable beneficiaries 1,827,198 An incorrect to estimate of the useful life or residual value will impact on the depreciable amount of an asset, therefore impacting on2,538,560 the depreciation expense recognised in the surplus or deficit, and carrying amount of the asset in the statement of financial position. The Group minimises the risk of this estimation uncertainty by: Other Comprehensive Revenue and Expense • Physical inspection of assets; Gain/(Loss) on revaluation of property, plant and equipment 44,158 24,108 • Asset replacement programmes; Gain/(Loss) on revaluation of available-for-sale financial assets 17,293 564 • Review of second hand market prices for similar assets; and • comprehensive Analysis of priorand asset sales. for the year Total revenue expenses The Group has not made significant changes to past assumptions concerning useful lives and residual values. attributable to beneficiaries 2,600,011 1,851,870 Determination of Fair Values A number of the Group’s accounting policies and disclosures require the determination of fair value, for both financial and non-financial assets and liabilities.

Fair values have been determined for measurement and / or disclosure purposes based on the following methods. When applicable, further information about the assumptions made in determining fair values is disclosed in the notes specific to that asset or liability.

Property, plant and equipment The fair value of land and buildings is determined by direct reference to recent market transactions on arm's length terms for land and buildings comparable in size and location to those held by the Group, and to market based yields for comparable properties.

Investment property

An external, independent valuation company, having appropriate recognised professional qualifications and recent experience in the location and category of property being valued, values the Group’s investment property portfolio every year. The fair values are based on market values, being the estimated amount for which a property could be exchanged on the date of the valuation between a willing buyer and a willing seller in an arm’s length transaction after proper marketing wherein the parties had each acted knowledgeably. Refer Note 10 for valuation details.

Trade and other receivables The fair value of trade and other receivables is estimated as the present value of future cash flows, discounted at the market rate of interest at the reporting date. This fair value is determined for disclosure purposes or when such assets are acquired in a business combination.

Available for sale financial instruments The fair value of available for sale finanical instruments is based on their quoted prices in an active market.

Impairment of Assets At each reporting date, the carrying amounts of the tangible and intangible assets are reviewed to determine whether there is any indication of impairment.

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

75

Pūrongo-Ā-Tau | Annual Report 2017

Te Rūnanga-Ā-Iwi O Ngāpuhi

Notes to and Forming Part of the Summary Consolidated Financial Statements NOTES TO AND FORMING PART OF THE SUMMARY CONSOLIDATED FINANCIAL STATEMENTS

For the Year Ended 30 June 2017 For the Year Ended 30 June 2017

Consolidated Group 2017 2016 $ $

3. REVENUE

REVENUE: Revenue from exchange transactions TE RŪNANGA Ā IWI O NGĀPUHI Sale of goods Rental income - investment properties

SUMMARY CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE Management fees Grant received

For the Year Ended 30 June 2017 Government contracts Non-Government contracts Other exchange revenue

Revenue from non-exchange transactions Government contracts Revenue Non-government contracts Revenue - exchange transactions Sponsorship Revenue - non exchange transactions Scholarship Other Income Aquaculture claims settlement Grant and compensation payments received Total Income Donations and goods-in-kind received: Funds received Expenses Property plant & equipment received Cost of sales Employee remuneration Depreciation and amortisation OTHERexpenses INCOME: Other Dividend income (available for sale) Revaluation of investment property Total expenses Reversal of impairment on ETS units Surplus/(deficit) before net financing Reversal of devaluation of property plant & costs equipment Finance income Finance costs - financial liabilities at amortised cost EMPLOYEE REMUNERATION: Wages & salaries Net finance costs Kiwisaver contributions Share of equity accounted investees surplus/(deficit) for the year OTHER EXPENSES:for the year from continuing operations Surplus/(deficit) Bad and doubtful debts attributable to beneficiaries Contractors Directors fees (refer Note 14) Other Comprehensive Revenue and Expense Gain/(Loss) on revaluation of property, and equipment Impairment/devaluation of property, plantplant & equipment Gain/(Loss) oninvestment revaluation of available-for-sale Devaluation of properties (refer Note 10)financial assets Impairment of receivables (refer Note 7) Total comprehensive revenue and expenses for the year Impairment of stock attributable to beneficiaries Hapu development distribution Koha and hui Leases Loss on sale of property, plant & equipment Management fee Quota levies Service delivery costs Scholarships Sponsorships (refer Note 17) Trustee fees (refer Note 14) Other expenses

Hokianga Ki Te Raki

Note

3 3 3

3 5 3

4 4

9,417,951 11,007,774 230,654 183,152 27,595 137,806 15,000 4,691,848 1,724,389 217,128 84,417 186,758 Consolidated Group 14,684,593 13,239,879 2017 2016 $ $ 560,582 1,876,892 475,547 298,817 14,684,593 13,239,879 10,000 229,391 2,113,784 3,964,6526,500 1,589,378 1,289,13394,000 957,593 18,387,755 18,493,664 9,562 6,628,495 2,113,784 4,921,926 290,262 4,909,097 1,261,298 185,000 16,749,779 1,637,976 143,080 1,589,378 208,416 2,898

1,446,118 113,434 7,358,464 3,964,652 4,582,802 321,861 4,393,154 977,722 16,656,281124,280 1,837,383 187,131 1,289,133 295,175 5,724

4,853,970 205,518 67,956 4,921,926 695,066

4,548,249 289,451 34,553 4,582,802 (299,636)

5,540 2,538,560 1,123,839 176,926 44,15817,29331,000 21,231 2,600,011 55,000 9,144 162,608 63,738 15,165 412,467 492,575 92,500 241,613 201,071 67,500 1,737,180 4,909,097

3,572 1,827,198 661,858 161,766 24,108 2,227 564 10,000

7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 67,500

7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 67,500

524,323 26,218 1,851,870 115,000 19,528 57,282 2,928 369,051 935,058 85,000 30,038 192,593 67,500 1,129,212 4,393,154

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

76

Te Rūnanga-Ā-Iwi O Ngāpuhi

KO AU KO TĀTOU KO NGĀPUHI

Te Rūnanga-Ā-Iwi O Ngāpuhi TE RŪNANGA O NGĀPUHI Notes to andĀ IWI Forming Part of the Summary Consolidated Financial Statements TO Ended AND FORMING ForNOTES the Year 30 JunePART 2017 OF THE SUMMARY CONSOLIDATED FINANCIAL STATEMENTS For the Year Ended 30 June 2017 4. NET FINANCE COSTS Finance income Interest income (loans & receivables)

TE RŪNANGA Ā IWIfor Osale) NGĀPUHI Interest income (available Total finance income

SUMMARY CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE Finance costs Interest expense - financial liabilities at amortised cost

2,898 2,898

For Year Ended 30 June 2017 Total the finance costs Net Finance Costs

Note

5. DEPRECIATION AND AMORTISATION

Note 339

Revenue Depreciation Revenue - exchange transactions Amortisation Revenue - non exchange transactions Other Income

3

6. CASH AND CASH EQUIVALENTS Total Income

Terms

Current assets Expenses Bankofbalances Cost sales Call deposits - BNZ and ASB Bank Employee remuneration BNZ investment Depreciation andportfolio amortisation Cash expenses and vouchers Other

On Call On Call On Call

Current liabilities Total expenses Bank overdraft used for cash management purposes Cash and cash equivalents the statement Surplus/(deficit) before netinfinancing costsof cash flows

Consolidated Group 2017 2016 $ $ 208,416 233,127 62,048 208,416 295,175

Interest Rate 2017 2016 % % 0.50 2.85/2.75 3 3.00 5 3

5,724 5,724

205,518 289,451 Consolidated Group 2017 2016 Consolidated Group $ $ 2017 2016 $ $ 282,690 314,964 14,684,593 13,239,879 7,572 6,897 2,113,784 3,964,652 290,262 321,861 1,589,378 1,289,133 Consolidated18,493,664 Group 18,387,755 2017 2016 $ $ 4,688,962 4,534,997 6,628,495 7,358,464 3,310,969 4,823,126 4,921,926 4,582,802 3,210,477 290,262321,861 8,516 5,086 4,909,097 4,393,154 8,008,447 12,573,686 16,749,779 8,008,447 1,637,976

16,656,281 (48,371) 12,525,315 1,837,383

The carrying value of the cash and cash equivalents is their fair value.

Finance income 4 208,416 295,175 Finance costs - financial liabilities at amortised cost 4 2,898 5,724 The BNZ hold a registered first mortgage over the property owned by Ngāpuhi Asset Holding Company Limited and situated at Kowhai Court, Broadway, Kaikohe, which has a market value of $1,830,000 at 30 June 2017 (2016: $1,750,000).

Net finance costs 205,518 289,451 Share of equity accounted investees surplus/(deficit) for the Books year and Stationery Limited to a limit of $50,000. The BNZ facility is secured 695,066 (299,636) The BNZ has provided a revolving credit facility to Ngāpuhi by a guarantee from Ngāpuhi Asset Holding Company Limited for up to $120,000 plus interest and costs and a perfected security interest in all present and after acquired property Surplus/(deficit) the year from continuing operations of Ngāpuhi Booksfor and Stationery Limited. attributable to beneficiaries 2,538,560 1,827,198 The BNZ holds a guarantee in relation to Ngāpuhi Service Station Limited for the amount of $400,000, plus interest and costs in terms of the banks standard Other Comprehensive Revenue and Expense guarantee form from Ngāpuhi Asset Holding Company Limited, and a perfected security interest in all present and after acquired property of Ngāpuhi Service Gain/(Loss) on revaluation of property, plant and equipment 44,158 24,108 Station Limited.

Gain/(Loss) on revaluation of available-for-sale financial assets 17,293 564 BNZ has guaranteed a bond to Mobil NZ (2016: Chevron NZ Limited) for an amount of $200,000 on behalf of Ngāpuhi Service Station Limited.

Total comprehensive revenue and expenses for the year attributable to beneficiaries 2,600,011 7. RECEIVABLES - EXCHANGE TRANSACTIONS Consolidated 1,851,870 Group 2017 2016 $ $ Trade receivables from exchange transactions 824,408 1,775,513 Allowance for impairment (31,000) (524,323) Net trade receivables from exchange transactions 793,408 1,251,190 Advances to related parties – other Supplier overpayments and bonds

500 793,908

500 1,251,690

The carrying value of trade receivables approximate their fair value, due to the short term nature of the instruments.

Trade receivables included deepwater quota income of $265,907 (2016: $361,448) relating to the Annual Catch Entitlement.

Due to the uncertainty of recoverability of an amount receivable from Tuhoronuku Independent Mandated Authority (TIMA) an allowance for impairment was recognised in 2016. There has been no further impairment of the TIMA receivable in 2017 and as at reporting date there was no indication that any reversal of the impairment was required.

Health of receivables As at 30 June 2017 and 2016, all overdue receivables have been assessed for impairment. The Group holds no collateral as security or other credit enhancements over receivables that are either past due or impaired.

The impairment allowance has been assessed based on expected losses for the Group's pool of debtors, including an analysis of the Group's losses in previous periods, and review of specific debtors.

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

77

Pūrongo-Ā-Tau | Annual Report 2017

Te Rūnanga-Ā-Iwi O Ngāpuhi

Notes to andĀ Forming Part of the Summary Consolidated Financial Statements TE RŪNANGA IWI O NGĀPUHI TO Ended AND FORMING ForNOTES the Year 30 JunePART 2017 OF THE SUMMARY CONSOLIDATED FINANCIAL STATEMENTS For the Year Ended 30 June 2017 8. INVESTMENTS Current BNZ Investment Portfolio Bonds (at fair value)

TE RŪNANGA Ā IWI O NGĀPUHI Non-Current

BNZ Investment Portfolio Bonds (at fair value)

Category of Financial Instrument Available for Sale

Consolidated Group 2017 2016 $ $ 349,822 349,822

Available for Sale

1,201,237 8,088,359 12,319,033 12,319,033 24,000 24,000 2,000 2,000 Consolidated13,546,270 Group 20,433,392 2017 2016 $ $ 20,433,392 13,896,092

Mint Asset Management Income Fund STATEMENT OF COMPREHENSIVE REVENUE AND Available for Sale SUMMARY CONSOLIDATED EXPENSE Aotearoa Fisheries Limited income shares (at cost) Paper Plus shares (at cost) For the Year Ended 30 June 2017 CSB shares (at cost) Red Circle Wholesale Limited shares (at cost)

Available for Sale ** Available for Sale * Available for Sale * Available for Sale *

Note

Total Investments Held

The portion of the BNZ Investment Portfolio classified as available for sale was the listed bonds. This investment was closed during the 2017 financial year.

Revenue The interest rates relating to the bonds in 2016 were 4.14-8.00%. As all bonds are listed, the fair values are the quoted market values of the financial Revenue - exchange transactions 3 14,684,593 13,239,879 instruments at reporting date.

Revenue - non exchange transactions 3 2,113,784 3,964,652 Other 1,589,378 * The Income shares in Paper Plus and Red Circle Wholesale Limited (2016: CSB) are classified as available for sale, but cannot3 be sold as they are required1,289,133 to be held as specified in the franchise agreements with Paper Plus and the retail program for Ngapuhi Service Station Limited. The Directors have assessed these sharesIncome for impairment at 30 June 2017 and have concluded that there is no indication of impairment.

Total 18,387,755 18,493,664 ** No consideration has ever been given to selling the Aotearoa Fisheries Limited shares.

Expenses Cost of sales 6,628,495 Aotearoa Fisheries Limited income shares Employee remuneration 3 of impairment.

4,921,926 The Directors have assessed these shares for impairment at 30 June 2017 and have concluded that there is no indication Depreciation and amortisation 5 290,262 9. INTANGIBLE Other expenses ASSETS 3 4,909,097 Fish Quota NZ ETS Computer Consolidated Group Units Software Total expenses 16,749,779 $ $ $ Cost/valuation before net financing costs Surplus/(deficit) 1,637,976 Balance at 1 July 2016 21,294,857 140,922 135,385 Additionsincome Finance 4 208,416Balance as at 30 June 2017 21,294,857 140,922 135,385 Finance costs - financial liabilities at amortised cost 4 2,898 Accumulated amortisation and impairment Net finance costs Balance at 1 July 2016 Amortisation expense Share of equity accounted investees surplus/(deficit) for the year Balance at 30 June 2017

-

1,744 1,744

205,518 13,943 7,572 695,066 21,515

7,358,464 4,582,802 321,861 4,393,154 Total 16,656,281 $

1,837,383 21,571,164 295,17521,571,164 5,724 289,451 15,687 7,572 (299,636) 23,259

Surplus/(deficit) Net book value for the year from continuing operations attributable to beneficiaries 30/06/2016

2,538,560 1,827,198 21,294,857 139,178 121,442 21,555,477 30/06/2017 21,294,857 139,178 113,870 21,547,905 Other Comprehensive Revenue and Expense ETS Units on revaluation of property, plant and equipment Gain/(Loss) 44,158 24,108 NAHC is deemed a participant in the New Zealand Emission are not consumed Gain/(Loss) on revaluation of available-for-sale financial assetsTrading Scheme (ETS) as it is an owner of fishing quota. The carbon credits 17,293 564 and the Group is able to either hold the New Zealand Units (NZU) within the carbon register or alternatively trade the NZU's in domestic and international carbon markets. The NZU's areand not expenses amortised for but the are year tested for impairment on an annual basis or when indications of impairment exist. NZU's relate to units Total comprehensive revenue that were allocated to the Group by the Ministry for the Environment as part of the fisheries allocation for quota owned. In 2017 the market value 1,851,870 of the ETS attributable to beneficiaries 2,600,011 units had risen to $17.75 per unit and the previous impairment has been reversed to reflect this.

Fish Quota The Directors have assessed the recoverable amount of the fish quota as at 30 June 2017 based on the fair value of the quota less costs to sell. Observable market prices for fish quota were obtained from Te Ohu Kai Moana Trustee Limited and these were utilised to calculate the fair value of the fish quota. This assessment indicated a value significantly higher than the carrying amount. On that basis they have concluded that there is no indication of impairment.

10. INVESTMENT PROPERTY Balance at 1 July Fair value (losses)/gains on valuation Balance at 30 June

Consolidated Group 2017 2016 $ $ 1,595,000 1,605,000 185,000 (10,000) 1,780,000 1,595,000

Investment property comprises of three commercial properties that are leased to third parties. Two of the leases contained an initial non-cancellable period of five years. Subsequent renewals are negotiated with the lessee. No contingent rents are charged. The third lease is for a total term of nine years, with two yearly rent reviews.

All investment properties were valued based on an economic basis by capitalisation of the contract rental and checking this on a discounted cashflow basis.

The capitalisation rates used in the valuations were between 7.18 - 11.06% (2016: 7.96 - 12.93%) and took into account yields of recent commercial sales in the areas of the investment properties and took into account any contracted alterations to rental rates. The valuation was performed on 30 June 2017 by Nigel Kenny, a Registered Valuer, of the firm TelferYoung (Northland) Limited, an independent valuer with extensive market knowledge in the types of investment properties owned by the Group.

There are no contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements.

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

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Te Rūnanga-Ā-Iwi O Ngāpuhi

Te Rūnanga-Ā-Iwi O Ngāpuhi

Notes to and Forming Part of the Summary Consolidated Financial Statements For the Year Ended 30 June 2017

NOTES TO AND FORMING PART OF THE SUMMARY CONSOLIDATED FINANCIAL STATEMENTS For the Year Ended 30 June 2017

11. BORROWINGS

Consolidated Group 2017 2016 $ $ 6,502 13,216

Current Leases Non-current Leases Total

16,456 22,958

Finance lease liabilities TE RŪNANGA Ā payments IWI O NGĀPUHI The future minimum lease are as follows: Less than one year CONSOLIDATED SUMMARY Between one and five years Total

STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE

For the Year Ended 30 June 2017

13,216

Consolidated Group 2017 2016 $ $ 6,502 13,216 16,456 22,958 13,216

The Group has finance leases on plant and equipment with a carrying value of $20,395 (2016: $9,938). The leases relate to the purchase of telephone equipment from the were no contingent rents network provider on interest free terms and to photocopiers. At the end of the lease the telephone equipment will be owned by the Group. There Consolidated Group relating to the leases and therefore none were recognised as an expense within the period. There were no subleases with respect toNote the Group's finance leases.

2017 2016

$ Consolidated Group$ 2017 2016 Current Revenue $ $ Deferred non-exchange revenue 87,256 82,207 Revenue - exchange transactions 3 14,684,593 13,239,879 Deferred non-exchange revenue relates to grants and donations received to which there are stipulated conditions attached.

Non-exchange revenue in relation to this balance Revenue - non exchange transactions 3 2,113,784 3,964,652 is recognised at the point-in-time as each stipulated condition is satisfied.

Other Income 3 1,589,378 1,289,133 12. NON EXCHANGE LIABILITIES

13. DEFERRED REVENUE Total Income

Consolidated Group 18,387,755 18,493,664 2017 2016 Current $ $ Expenses Revenue received in advance - services 167,454 924,089 Cost of sales 6,628,495 7,358,464 14. RELATED PARTY DISCLOSURES Employee remuneration 3 4,921,926 4,582,802 Key governance personnel remuneration Depreciation and amortisation 5 290,262 321,861 The Group classifies its key management personnel into one of three classes as shown below.

Other expenses 3 4,909,097 4,393,154 Members of the governing body of TRAION and the subsidiaries are paid annual fees in relation to meeting attendance during the period. Senior executive officers are Total expenses 16,749,779 16,656,281 employed as employees of the Group, on normal employment terms.

The aggregate level of remuneration paid and number of persons (measured in "people" for members of the governing body and "full-time equivalents" (FTE's) for senior Surplus/(deficit) before net costs personnel is presented below: 1,637,976 1,837,383 executive officers) in each class of financing key management 2017 Number of 2016 Number of Finance income 4 295,175 $ Individuals $208,416 Individuals Financeofcosts - financial liabilities at amortised 2,898 Members the governing body of TRAION (Trustees)cost 201,071 11 4 192,593 11 5,724 Members of the governing body of subsidiaries (Directors) 176,926 15 162,747 15 Net finance costs 205,518 Senior executive officers 783,139 8 566,925 6289,451 Share of equity accounted investees surplus/(deficit) for the year Trustee Remuneration TeSurplus/(deficit) Rau Allen for the year from continuing operations Carol Dodd attributable to beneficiaries Brian Joyce OtherKaipo Comprehensive Revenue and Expense Annette Gain/(Loss) on revaluation of property, plant and equipment Mike Kake Gain/(Loss) Helene Leaf on revaluation of available-for-sale financial assets

2017 695,066 $ 8,900 27,196 2,538,560 8,900 11,772 44,158 9,677 17,293 8,900

2016 (299,636) $ 8,480 39,540 1,827,198 8,480 10,313 24,108 8,780 564 8,780

Raniera Tau Total comprehensive revenue and expenses for the year Ngawai Tuson attributable to beneficiaries Wane Wharerau Keith Wihongi Lorraine Anne Young

88,658 8,900 2,600,011 10,567 8,900 8,700 201,071 10,699 211,770

74,300 8,480 1,851,870 8,480 8,480 8,480 192,593 18,402 210,995

Reimbursements Total remuneration and reimbursements to Trustees 15. COMMITMENTS AND CONTINGENCIES Capital commitments The Group has no material commitments for expenditure as at 30 June 2017 (2016: Nil).

Contingent assets

The Trustees are not aware of any contingent assets as at 30 June 2017 (2016: Nil).

Contingent liabilities The Trustees acknowledge that Hine continue to ascertain their rights to withdraw from the joint mandated Iwi organisation through the Fisheries Act 2004. As at the time of audit no agreement had been entered into however the Trustees are continually assessing the financial impact of the Ngati Hine withdrawal which is subject to a number of external factors.

The Trustees are not aware of any other contingent liabilities as at 30 June 2017 (2016: Nil).

16. EVENTS AFTER REPORTING DATE There have been no significant events after reporting date which require disclosure in these financial statements (2016: Nil).

Asset Holdings Limited (as shareholder) from Mobil NZ and Z Energy. As part of the assignment of the fuel supply agreement, funds were provided to Ngapuhi Asset Holding Company Limited (as shareholder) specifically for community grants totalling $200,000. These one-off grants were paid out during the financial year (refer Note 3).

The accompanying Statement of Accounting Policies and Notes to the Financial Statements on Pages 71 to 78 form an integral part of these Financial Statements.

79

Independent Auditor’s Report to the

Tel: +64 9 407 7250 Fax: +64 9 407 7129 northland@bdo.co.nz Tel: +64 9 407 7250 Fax: +64 9 407 7129 www.bdo.co.nz northland@bdo.co.nz www.bdo.co.nz

Beneficiaries of Te Rūnanga-Ā-Iwi O Ngāpuhi and Subsidiaries

Pūrongo-Ā-Tau | Annual Report 2017

BDO Northland Kerikeri Office BDO Northland P O Box 304, Kerikeri 0245 Kerikeri Office New Zealand Bay of Islands, P O Box 304, Kerikeri 0245 Bay of Islands, New Zealand Whangarei Office Tel: 64 9 430 0471 Whangarei Office Tel: 64 9 430 0471

INDEPENDENT AUDITOR’S REPORT TO THE BENEFICIARIES OF INDEPENDENT REPORT TE RUNANGA AAUDITOR’S IWI O NGAPUHI AND SUBSIDIARIES TO THE BENEFICIARIES OF INDEPENDENT AUDITOR’S REPORT TE RUNANGA A IWI O NGAPUHI AND SUBSIDIARIES Opinion TO of THE BENEFICIARIES OF The summary consolidated financial statements on pages 67 to 78, which comprise the summary consolidated statement TE RUNANGA A IWI O NGAPUHI AND SUBSID Opinion position as at 30 June 2017, the summary consolidated statement of comprehensive revenue & expense, summary financial The summarystatement consolidated financialinstatements on pagesand 67 summary to 78, which comprise cash the summary consolidated consolidated of changes net assets/equity consolidated flow statement for thestatement year thenof Opinion financialand position asnotes, at 30 June 2017, the summary consolidated statement of comprehensive revenue & expense, summary ended, related are derived from the audited consolidated financial statements of Te Runanga A Iwi O Ngapuhi & The summary consolidated financial stateme consolidatedfor statement changes in net assets/equity and summary consolidated cash flow statement for the year then Subsidiaries the yearof ended 30 June 2017. financial position as at 30 June 2017, the su ended, and related notes, are derived from consolidated the audited consolidated financialare statements of Te Runanga A Iwi O Ngapuhi In our opinion, the accompanying summary financial statements consistent, in all material respects, with& consolidated statement of changes in net as Subsidiaries for the of) year ended 30 June 2017. financial statements, in accordance with PBE FRS-43: Summary Financial (or a fair summary the audited consolidated ended, and related notes, are derived from In our opinion, the by accompanying summary consolidated financial statements are consistent, in all material respects, with Statements issued the New Zealand Accounting Standards Board.

Subsidiaries for the year ended 30 June 201 (or a fair summary of) the audited consolidated financial statements, in accordance with PBE FRS-43: Summary Financial In our opinion, the accompanying summary StatementsConsolidated issued by theFinancial New Zealand Accounting Standards Board.

Summary Statements (or a fair summary of) the audited consolida The summary consolidated financial statements do not contain all the disclosures required by New Zealand equivalentsStatements to issued by the New Zealand Acco Summary Consolidated FinancialStandards Statements International Financial Reporting (NZ IFRS). Reading the summary consolidated financial statements and the The summary consolidated financial statements do not contain all the disclosures required by New Zealand equivalents to auditor’s report thereon, therefore, is not a substitute for reading the audited consolidated financial statements and the International Financial Reporting Standards (NZ IFRS).financial Readingstatements the summary statements and theSummary Consolidated Financial Statemen auditor’s report thereon.

The summary consolidated andconsolidated the auditedfinancial consolidated financial statements The summary consolidated financial stateme auditor’s report thereon, is not a substitute for reading audited financial andfinancial the do not reflect the effects therefore, of events that occurred subsequent to thethe date of ourconsolidated report on the auditedstatements consolidated International Financial Reporting Standards auditor’s report thereon. The summary consolidated financial statements and the audited consolidated financial statements statements. auditor’s report thereon, therefore, is not a do not reflect the effects of events that occurred subsequent to the date of our report on the audited consolidated financial auditor’s report thereon. The summary cons statements.

The Audited Consolidated Financial Statements and Our Report Thereon do not reflect the effects of events that occ statements.

We an unmodified audit opinion on the and audited financial statements in our report dated Theexpressed Audited Consolidated Financial Statements Our consolidated Report Thereon 27 September 2017.

We expressed an unmodified audit opinion on the audited consolidated financial statements in our report dated The Audited Consolidated Financial Statem 27 September 2017.

Trustees’ Responsibility for the Summary Consolidated Financial Statements We expressed an unmodified audit opinion o Trustees responsible on of the Group for the preparation of the summary consolidated financial statements27 in September 2017.

Trustees’are Responsibility forbehalf the Summary Consolidated Financial Statements accordance with PBE FRS-43: Summary Financial Statements.

Trustees are responsible on behalf of the Group for the preparation of the summary consolidated financial statementsTrustees’ in Responsibility for the Summary accordance with PBE FRS-43: Summary Financial Statements.

Auditor’s Responsibility Trustees are responsible on behalf of the Gr accordance with PBE FRS-43: Summary Fina Auditor’s Responsibility Our responsibility is to express an opinion on whether the summary consolidated financial statements are consistent, in all material respects, with (or are a fair summary of) the audited consolidated financial statements based on our procedures, Auditor’s Responsibility Our responsibility is to express an opinion whether the summary financial statements which were conducted in accordance with on International Standard onconsolidated Auditing (New Zealand) (ISA (NZ))are 810consistent, (Revised), in all material respects, with (or are a fairFinancial summaryStatements. of) the audited consolidated financial statements based on our procedures, Engagements to Report on Summary which were conducted in accordance with International Standard on Auditing (New Zealand) (ISA (NZ)) 810 (Revised), Our responsibility is to express an opinion o material respects, with (or are a fair summ In addition to to assurance services our Financial firm provides other services in the area of business advisory. We have no relationship Engagements Report on Summary Statements. which were conducted in accordance with In with, or interests in, Te Runanga A Iwi O Ngapuhi & Subsidiaries, other than BDO Northland have employees that are deIn additionof toNgapuhi. assurance services our firm provides other services in the area of business advisory. We have no relationship Engagements to Report on Summary Financi scendants with, or interests in, Te Runanga A Iwi O Ngapuhi & Subsidiaries, other than BDO Northland have employees that are deIn addition to assurance services our firm pr scendants of Ngapuhi.

Other Information with, is or interests in, Te Runanga A Iwi O Ng The Trustees are responsible for the other information. The other information obtained at the date of this auditor’s report scendants of Ngapuhi.

Other Information information contained in the annual report, but does not include the summary consolidated financial statements and our The Trustees arethereon. responsible the other information.

The other information obtained at thenot date of this report is auditor’s report Ourfor opinion on the consolidated summary financial statements does cover theauditor’s other information Other Information information contained annual report, but does not include the summary consolidated financial statements and our and we do not express in anythe form of audit opinion or assurance conclusion thereon.

The Trustees are responsible for the other i auditor’s report thereon.

Ourofopinion on the consolidated summary financial statements does not cover the other information In connection with our audit the summary financial statements, our responsibility is to read the other and we do not express anyso, form of audit opinionthe or other assurance conclusion thereon. inconsistent with the consolidated information contained in the annual report, information and, in doing consider whether information is materially In connection with our of the summary consolidated financial statements, our to read the other auditor’s report thereon. Our opinion on the financial statements oraudit our knowledge obtained in the audit or otherwise appears toresponsibility be materiallyismisstated. information in doing so, consider whether other information is materially inconsistent consolidated If, based on and, the work we have performed on thethe other information obtained prior to the date ofwith this the auditor’s report, and we we do not express any form of audit opi financial statements knowledge obtainedof in this the other audit or otherwise appears to be materially conclude that there isoraour material misstatement information, we are required to reportmisstated. that fact. We haveIn connection with our audit of the summary information and, in doing so, consider whet If, basedtoonreport the work weregard. have performed on the other information obtained prior to the date of this auditor’s report, we nothing in this conclude that there is a material misstatement of this other information, we are required to report that fact. We havefinancial statements or our knowledge obtai If, based nothing to report report relates in this regard.

This audit to the summary consolidated financial statements of Te Runanga A Iwi O Ngapuhi & subsidiaries for on the work we have performed on conclude that there is a material misstatem the year ended 30 June 2017 included on the website of Te Runanga A Iwi O Ngapuhi. The governing body of Te Runanga A nothing ThisOaudit report relates to the consolidated financialof statements of ATeIwi Runanga A Iwiwebsite.

O Ngapuhi subsidiaries for to report in this regard.

Iwi Ngapuhi is responsible for summary the maintenance and integrity Te Runanga O Ngapuhi We&have not been the year to ended 30 on June included on the website Te Runanga A Iwi O Ngapuhi. governing bodyhave of Te RunangatoA engaged report the2017 integrity of this website.

Weofaccept no responsibility for anyThe changes that may occurred This audit report relates to the summary co Iwi Osummary Ngapuhiconsolidated is responsiblefinancial for the maintenance and they integrity Te Runanga A Iwi on O Ngapuhi website. have not refers been the statements since wereofinitially presented the website.

The We audit report thetoyear ended 30 June 2017 included on th engaged to summary report on consolidated the integrity financial of this website.

We named accept above. no responsibility forprovide any changes that may have occurred only to the statements It does not an opinion on any other Iwithis O Ngapuhi is responsible for the mainten the summarywhich consolidated financial statementsto/from since they were initiallyconsolidated presented onfinancial the website.

The audit report refers information may have been hyperlinked these summary statements.

If readers of engaged to report on the integrity of this w only toare theconcerned summary consolidated financial named above.

It does not providethey an opinion anytoother report with the inherent risksstatements arising from electronic data communication should on refer the published the summary consolidated financial stateme information may have been hyperlinked these summary consolidated financial of this hard copy ofwhich the audited summary consolidatedto/from financial statements and related audit report.statements.

LegislationIfinreaders New Zealand only to the summary consolidated financial report are the concerned with and the inherent risks arising from statements electronic data communication they should refer the published governing preparation dissemination of financial and summary financial statements maytodiffer from information which may have been hyperlink hard copy of audited summary consolidated financial statements and related audit report. Legislation in New Zealand legislation in the other jurisdictions. report are concerned with the inherent risk governing the preparation and dissemination of financial statements and summary financial statements may differ from hard copy of the audited summary consolida legislation in other jurisdictions. governing the preparation and dissemination BDO Northland legislation in other jurisdictions.

Kerikeri BDO Northland New Zealand Kerikeri 27 September 2017 BDO Northland New Zealand Kerikeri PARTNERS: Adelle Allbon Angela Edwards Scott Kennedy Robyn Terlesk 27 September 2017 New Zealand of September the BDO New Zealand Ltd,Adelle a NewAllbon Zealand limited Angela liabilityEdwards company, is a member BDO InternationalRobyn Limited, a UK company limited by guarantee, and forms part27 2017 PARTNERS: Scott of Kennedy Terlesk

international BDO network of independent member firms. BDO New Zealand is a national association of independent member firms which operate

the BDO New Zealand Ltd, a New Zealand limited liability company, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of PARTNERS: international BDO network of independent member firms. BDO New Zealand is a national association of independent member firms which operate

Adelle Allbon

Angela Edwar

BDO New Zealand Ltd, a New Zealand limited liability comp international BDO network of independent member firms.

80

KO AU KO TĀTOU KO NGĀPUHI

NGĀPUHI GROUP ADDRESSES Wāhi Mahi

TE RŪNANGA-Ā-IWI O NGĀPUHI (TRAION)

16 Mangakāhia Road Kaikohe PO Box 263 Kaikohe 0440 Ph (09) 401 5530 Fax (09) 401 5543 www.ngapuhi.Iwi.nz NGĀPUHI ASSET HOLDING COMPANY LTD (NAHC)

19 Broadway Kaikohe Ph (09) 401 0317 NGĀPUHI SERVICE STATION LTD (NSSL)

19 Broadway Kaikohe Ph (09) 401 0315 Fax (09) 401 0316 NGĀPUHI BOOKS AND STATIONERY LTD (NBSL)

21 Broadway Kaikohe Ph (09) 401 0196 Fax (09) 401 1508 NGĀPUHI IWI SOCIAL SERVICES (NISS)

12 Marino Place Kaikohe Ph (09) 401 5548 Fax (09) 401 5549 TE HAU ORA O NGĀPUHI (THOON)

113 Broadway Kaikohe Ph (09) 405 2647 Fax (09) 405 3964

Te Rūnanga-Ā-Iwi O Ngāpuhi