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 TE RŪNANGA-Ā-IWI TE RŌPU KAUMĀTUA NGĀPUHI AT O NGĀPUHI O NGĀPUHI KUIA O TE WHARE A GLANCE CHAIR’S REPORT CEO’S REPORT TAPU O NGĀPUHI Statistics provided for Tā te Heamana o Tā te Kaihautū o CO-CHAIR’S REPORT Te Rūnanga-Ā-Iwi O Ngāpuhi Te Rūnanga- Te Rūnanga- Pūrongo ā Te Rōpu by Statistics New Zealand Ā-Iwi O Ngāpuhi Ā-Iwi O Ngāpuhi Kaumātua Kuia o te Whare Tapu O Ngāpuhi

8 16 28 34

NGĀPUHI ASSET NGĀPUHI IWI SOCIAL TE HAU ORA O SCHEDULE: HOLDING SERVICES NGĀPUHI REPORTING COMPANY LTD CHAIR’S REPORT CHAIR’S REPORT REQUIREMENTS CHAIR’S REPORT Tā te Heamana o Tā te Heamana o Pūrongo Whakature Tā te Heamana o Ngāpuhi Iwi Social Services Te Hau Ora O Ngāpuhi Ngāpuhi Asset Holding Company Ltd

36 40 46 52

REGISTER OF FINANCIAL INDEPENDENT NGĀPUHI INTERESTS STATEMENTS AUDITOR’S GROUP Rāranga Tūmomo Mahi Rārangi Tahua REPORT ADDRESSES Pūrongo ā te Wāhi Mahi Kaiarotake Motuhake

55 65 79 80 KAEO KAITAIA

Tokerau Maungataniwha HAKATAUKI Rakaumangamanga WAITANGI

Panguru ki Papata He mea hanga tōku whare, ko Papatuānuku te paparahi. This hakatauki depicts the sacred house of Ngāpuhi. KAIKOHE Papatuānuku (earth mother) is the foundation, Ranginui Ko ngā maunga ngā poupou, ko Ranginui e titiro iho nei, te tuanui. Te Ramaroa (sky father) is the over arching tuanui (roof) with the sacred Pūhanga-tohora titiro ki Te Ramaroa e mountains being the poupou (pillars). The boundaries are whakakurupaeake ra i te Hauāuru. Whiria within the area covered by these sacred maunga (mountains) Pūhanga-tohora Te Ramaroa titiro ki Whīria, te Paiaka o te of Ngāpuhi. This must not be confused with the boundary of riri, te kawa o Rāhiri. Ngāpuhi-Nui-Tonu which is contained in the hakatauki – te Whīria titiro ki Panguru, ki Papata, ki te whare o Ngāpuhi, Tāmaki Makaurau ki te Rerenga Wairua. rākau tū papata ki te tai Hauāuru.

Panguru, Papata titiro ki Maungataniwha. WHANGAREI Maungataniwha titiro ki Tokerau. Maunganui Tutamoe Tokerau titiro ki Rākaumangamanga.

Rākaumangamanga titiro ki Manaia, e tū kōhatu mai rā i te akau. Manaia Manaia titiro ki Tutamoe. DARGAVILLE 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. 5 Pūrongo-Ā-Tau | Annual Report 2017

KAEO KAITAIA

Tokerau Maungataniwha Rakaumangamanga WAITANGI

Panguru ki Papata

KAIKOHE

Te Ramaroa

Whiria Pūhanga-tohora

WHANGAREI Maunganui Tutamoe

Manaia DARGAVILLE OUR OUR VISION MISSION Kia tū tika ai te whare tapu o Ngāpuhi

That the sacred house of Ngāpuhi STANDS STRONG OUR OUR VISION 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 Rōpu Kaumātua Kuia o Te Whare Te Rūnanga-Ā-Iwi O Ngāpuhi Tapu o Ngāpuhi Board of Trustees

Te Hau Ora O Ngāpuhi Ngāpuhi Iwi Social Services Te Rūnanga-Ā-Iwi O Ngāpuhi Ngāpuhi Asset Holding (THOON) (NISS) Operations Company Ltd (NAHC) 9 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 Raniera T Tau behalf of the Board for the period 1 July 2016 – 30 June 2017. Chair – Board of Trustees The past year saw Ngāpuhi, the Rūnanga and our TE RŪNANGA-Ā-IWI O NGĀPUHI 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. 10 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 A DECLARATION | A TREATY | A PETITION 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 HE TOHU EXHIBITION arrive in Aotearoa. This was a momentous occasion that not HE WHAKAKITENGA MOTUHAKE MŌ NGĀPUHI only strengthened their relationships with each other but more importantly our indigenous footprint and relationships The moving of the original documents of He Wakaputanga with our whanaunga in Tahiti and throughout the Pacific. 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. 11 Pūrongo-Ā-Tau | Annual Report 2017

Ngāpuhi at the opening of the He Tohu Exhibition 12 KO AU KO TĀTOU KO NGĀPUHI Te Rūnanga-Ā-Iwi O Ngāpuhi 3,010 REVIEW OF TURE WHENUA MĀORI ACT TE AROTAKENGA O TE TURE WHENUA MĀORI FOLLOWERS The purpose of this review and the proposed Bill is to recognise and provide Māori with the mana and OF THE RŪNANGA tino rangatiratanga to continue exercising control and decision-making over their lands, resources, and taonga FACEBOOK PAGE 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 PROPOSED CHANGES TO THE MĀORI response to his people and constituents who requested FISHERIES ACT 2004 more time to consult on this historical piece of legislation. One cannot forget the same opportunity that was afforded HE TIROHANGA HOU KI TE MĀORI FISHERIES to and in the end taken up by a certain party to rush through ACT 2004 the ‘Foreshore and Seabed Bill’ under urgency, and the After 10 years of operations, 2015 saw a full review of turmoil that ensued and continues to this very day. Te Ohu Kaimoana (TOKM) and its operations over the There are several benefits and positive outcomes previous 10 years. Legislation dictated how this review this legislation will provide to Māori landowners and I am was to progress and how the results were reported back confident that any existing and future concerns and issues to Iwi. In the 2015/16 year TOKM employed the services of can be worked through. The proposed Māori Land Service an Iwi advisory group to review the Tim Castles Report and will include new organisations that provide a range of advise Iwi on how to approach the implementation of the integrated services. It will be a single point of reference and 15 recommendations contained in that report. In 2015/16 doorway to provide practical support to Māori landowners, I provided a full report to Ngāpuhi at our AGM on how this trustees and whānau and provide them with the support, review transpired. tools and advice to look after their whenua as they see fit. I revisit the legislative programme that has brought More than 1,000 Māori landowners, including TOKM and Māori Fisheries to this point: large incorporations and trusts, have taken part in the consultation of the proposed Māori Land Service and how • 1989 Interim settlement between Māori and the Crown they see this service working for them. The Rūnanga hosted • 1992 Final settlement (Deed of Settlement) a Māori Land Service development wānanga where more than 60 people from across the mid north, attended and • 2003 He Kawai Taumata (Report to Minister) shared their feedback and ideas. Feedback from other • 2004 Māori Fisheries Act Māori Land Service wānanga and Iwi Chairs indicated strong support for the Māori Land Services to be developed and • 2015 Review of Māori Fisheries Settlement Structure. 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. 13 Pūrongo-Ā-Tau | Annual Report 2017

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

The mandate to represent Ngāpuhi in settlement Funding helps Hātea on the road to negotiations with the Crown is held by Tūhoronuku Matatini 2017 Independent Mandated Authority (TIMA). The Rūnanga continues to support positive progress towards our Iwi We would like to thank Te Rūnanga-Ā-Iwi O settlement, including financial support for TIMA, with the Ngāpuhi for the sponsorship funding that helped Crown refusing to fund them until their perceived issues get our roopū to Te Matatini 2017 in Heretaunga. around Ngāpuhi leadership are resolved. Hātea continues to uphold ngā mahi a Rehia a Tane During the year, the Maranga Mai report was completed Rore and are proud to have represented Taitokerau and taken to Ngāpuhi for sanction. Supposedly, this report at Te Matatini 2017. was a tripartite report developed by TIMA and a mixture Ngā mihi of hapū and individuals appointed by Te Kōtahitanga. The parties then entered into a focused engagement process Hātea Kapa Haka 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.

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. 14 KO AU KO TĀTOU KO NGĀPUHI Te Rūnanga-Ā-Iwi O 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. CONCLUSION As it currently stands, the Crown, through the Prime HE KUPU HAKAKAPI Minister, has withdrawn itself to allow Ngāpuhi to get on The past year completes year three of our five-year with its own business of finding a comfortable way forward. strategic plan and as we move into year four, we will This response and approach is supported by TIMA. continue to focus on achieving the goals that are contained TIMA also has the problem of individuals purporting therein. A copy of our strategic plan is available on our to represent hapū, asking the Crown to remove TIMA’s website ngapuhi.Iwi.nz or a printed copy is available from mandate and interfere with their processes. TIMA cannot the Rūnanga office. and does not support this. This cannot be achieved without prudence and As there was no movement in discussions on a pathway adherence to legislation that regulates the environment we forward, TIMA had decided to test the strength of its operate in. With that in mind, I am pleased to report that the mandate with another round of consultation designed to Rūnanga is fully compliant with all legislative requirements. ‘Let Ngāpuhi Speak.’ As part of these discussions Horizon Operational performance and reporting accuracy are Research were commissioned to survey Ngāpuhi. The regularly monitored by the Board to measure progress over three methods of completing the survey were; Horizon this reporting period. The Board is pleased to report no Māori panel; online survey and paper-based forms provided serious issues were identified relative to operations outputs at consultation hui. The survey results are not surprising against our strategic and business plans. These operational as they mirror the outcomes of the earlier Horizon polls, outputs and milestone reporting outcomes are provided in including the first survey in 2011, when 69% of Ngāpuhi the CEO report. responding to the survey supported TIMA having a mandate The Board wishes to thank all staff across the to negotiate with the Crown on behalf of all Ngāpuhi. Ngāpuhi Rūnanga Group, for their tremendous dedication Overall, 70% of respondents said they wanted TIMA and contributing efforts to the positive results over the to continue to represent them in the Ngāpuhi Treaty past year. 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. 15 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 In what has been a demanding year, I would like to thank Tournament in Kaitaia. my fellow trustees for their unwavering commitment to the kaupapa, principles and vision of the Rūnanga where Thank you, thank you, thank you. the sacred house of Ngāpuhi stands strong. Thank you for Nā Melvin Rameka, on behalf of the Ngāpuhi U14 also keeping your Takiwā informed and abreast of issues Basketball Squads 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 The Board also acknowledges our newly appointed Te Rūnanga-Ā-Iwi O Ngāpuhi, ko koutou ngā kai whāngai i CEO, Tony Dowling who took up his leadership role in tēnei poari ki te pūmāhara ki a taea e mātou ki te pikau i ngā November 2016 and what he has achieved with his team in taimahatanga o te Ao o Ngāpuhi. Ka mihi nui atu ki a koutou the first eight months as CEO. I look forward to the positive me o koutou whānau whānui. contribution, achievements and outcomes he will bring to Ki te Iwi nui tonu o Ngāpuhi, tēnā koutou e tautoko kaha the Rūnanga and Ngāpuhi in the years ahead. ana i te huarahi kua oti nei te para e o tātou Mātua Tūpuna. We also acknowledge General Manager, Erena Kara and Kia kaha ai tātou katoa ki te honore tō rātou tū hei pūpuri the Senior Leadership Team, for demonstrating fortitude i te mana motuhake o tēnei whenua. Kia hapai kauake i te and resilience following Allen Wihongi’s departure. ‘Wakaputanga o te Rangatiratanga o Niu Tireni’ me te ‘Tiriti The conclusion of another positive year is upon us and o Waitangi’, hei tūāpapa mā te whare tapu o Ngāpuhi. Kia I am buoyed with the diligence and leadership of our Board hakatutuki anō hoki i te moemoeā o Ngāpuhi whānui, ara trustees over the past year. We have reviewed our policies “kia tū tika ai te whare tapu o Ngāpuhi.” and attended professional and governance development Ko Au. Ko Tātou. Ko Ngāpuhi. workshops, ensuring they are fit for purpose and provide us with the knowledge, tools and processes to continue to be Mauri Ora an effective governing board.

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 Rōpu Kaumātua Kuia o Te Whare Te Rūnanga-Ā-Iwi O Ngāpuhi Tapu o Ngāpuhi Board of Trustees

Te Hau Ora O Ngāpuhi Ngāpuhi Iwi Social Services Te Rūnanga-Ā-Iwi O Ngāpuhi Ngāpuhi Asset Holding (THOON) (NISS) Operations Company Ltd (NAHC) 17 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 18 KO AU KO TĀTOU KO NGĀPUHI Te Rūnanga-Ā-Iwi O Ngāpuhi

It is with great pleasure that I present my first FINANCIAL PERFORMANCE report as CEO of Te Rūnanga-Ā-Iwi O Ngāpuhi TE MAHI AHUMONI (the Rūnanga). Since starting in November The Ngāpuhi Rūnanga Group, inclusive of all subsidiary 2016, I have been humbled by the strong entities performed positively for the financial year ended 30 June 2017. The Rūnanga Group surplus for the year was sense of identity and pride of our people, $2.6M, an increase of 40% over the previous financial year. and resonance of the important role for the This has further increased the Rūnanga Group’s net assets Rūnanga to lead the spiritual, social, cultural, to $55.9M compared to the year before of $53.3M. environmental and economic growth of From a financial reporting point of view, the highlights of the year were: Ngāpuhi.

The theme for this year’s annual report Ko Au Ko Tātou • Adoption of PBE Tier 2 reporting standards across Ko Ngāpuhi is a purposeful statement of Ngāpuhi identity the Ngāpuhi Rūnanga Group, providing consistency and very much at the heart of all that we do. That is, I, you, in financial reporting to all beneficiaries we are Ngāpuhi, a proud people, with a proud history and an • 40% increase in net surplus of the Group over the exciting future ahead. previous financial year I am pleased to report to Ngapuhi, the activities, successes and achievements for the 12-month period • 4.9% increase in the net assets of the Group over the ending 30 June 2017. 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.

Tamariki enjoying the fun activities at the Hui-Ā-Iwi in Auckland. 137 STAFF EMPLOYED ACROSS THE NGĀPUHI RŪNANGA GROUP 19 Pūrongo-Ā-Tau | Annual Report 2017

FIGURE 1 TE RŪNANGA-Ā-IWI O NGĀPUHI GROUP NET ASSETS

2017 $55,925,603

2016 $53,325,592

2015 $51,473,722

2014 $50,335,560

2013 $49,994,473

2012 $43,301,960

10 20 30 40 50 60 Millions

FIGURE 2 GROUP TOTAL ASSETS

○ Cash and Term Deposits $8,008,447 ○ 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

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 Net Surplus 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 Fixed Assets, Managed Investments 9.37 11.15 15.96 32.06 22.09

Net Assets 49.99 50.34 51.47 53.32 55.93

Increase in Net Assets 6.69 0.35 1.13 1.85 2.61

Asset Growth 15.46% 0.70% 2.26% 3.60% 4.88% 20 KO AU KO TĀTOU KO NGĀPUHI Te Rūnanga-Ā-Iwi O Ngāpuhi

IWI DEVELOPMENT The Major Marae Project Assistance Fund assists NGĀ MAHI WHANAKETANGA MŌ TE IWI Ngāpuhi marae to complete existing major capital works projects. This year we were able to support Robust governance and management structures and Mokonuiarangi marae, who will be completing the processes are critical for thriving, self-determining and upgrade of their disability ablution block next year. sustainable Ngāpuhi marae and kainga. This includes whānau having goals and aspirations of how they want their KĀINGA DEVELOPMENT marae to operate and look like in 10, 25 and 50 years time. During the year, a Ngāpuhi Marae Governance I am pleased to report that a Māori Housing Network and Management framework tool developed by the contract with Te Puni Kōkiri has culminated in 16 Ngāpuhi Rūnanga was delivered to trustees from seven Ngāpuhi whānau now living in improved housing situations, with marae and several Māori land trusts. The interaction their most critical and urgent housing needs having been and response was extremely positive as we used the addressed. Working collaboratively across the Ngāpuhi tool to help them assess their current state and future Rūnanga Group, we were able to provide a range of services ideal aspirations. Hapū Development Leader, Tania to support individual health, education, and social ‘wrap Pene and her team look forward to using the tool with around’ service interventions to those whānau. The whānau other marae and trusts to strengthen governance and humbly acknowledged the support provided, and how it has management capability across Ngāpuhi. significantly improved their quality of life. Under a Maara Kai partnership with Te Puni Kōkiri, FINANCIAL SUPPORT FOR NGĀPUHI HAPŪ whānau have also planted a variety of fruit trees around their homes that will create a supply of fresh fruit from their AND MARAE whenua, in years to come. Whānau are extremely excited For several years, the Board has and continues to financially that, for some, it returns to the practices of their tūpuna. 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 FIGURE 3 2017 HAPŪ FUNDING DISTRIBUTION BY TAKIWĀ Northland and Ngāpuhi communities. Planning activities have helped groups define their goals and objectives, ○ Ngā Ngaru o Hokianga $5,000 identify resources and strategically work towards achieving their dreams and aspirations. ○ Ngāpuhi ki te Hauāuru $20,000 This year the fund supported several marae, takiwā and ○ Ngāpuhi ki Waitematā $5,000 community groups, including: ○ Taiāmai ki te Marangai $5,000 • Whirinaki Toiora Trust – to develop the War against ○ Te Takiwā o Ngāpuhi ki Whangārei $15,000 Weeds and Predator Free project plan for the community of Whirinaki ○ Te Rūnanga o Taumārere ki $5,000 Rākaumangamanga • Te Takiwā o Ngāpuhi ki Waitematā – to strategically plan TOTAL $55,000 how they should connect and engage with Ngāpuhi across Tāmaki Makaurau

• Ngāti Pare Waihaha Trust – to assist with the rebuild of FIGURE 4 2017 HAPŪ FUNDING DISTRIBUTION BY CATEGORY Waihaha marae • Pehiaweri B1B Ahu Whenua trust – to develop a ○ Cultural Development $5,000 strategic plan for the sustainable use, development and ○ Governance and Management $7,500 protection of their whenua. ○ Marae Building Development $20,000 ○ Natural Resource Management $5,000 ○ Strategic Planning $17,500 ○ TOTAL $55,000 21 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 TE MITA O NGĀPUHI indigenous voice LANGUAGE STRATEGY “I can’t express how thankful I am to have been TE RAUTAKI REO MĀORI MO NGĀPUHI able to receive the discretionary funding to travel In 2009 under the guidance of Hōne Sadler and Dr Patu with Ngā Aho and Te Matapihi to Canada and USA, Hohepa, the Rūnanga developed the Te Mita o Ngāpuhi for the Indigenous Housing Tour and the RAIC Language Strategy. During the year, we brought together Festival of Architecture conference - Indigenous a high calibre team of Te Reo Māori and Ngāpuhi Reo Design Symposium. Being able to whakapapa advocates and experts, to review the initial draft strategy back to Ngāpuhi on an international stage first and develop an implementation plan for Te Mita O Ngāpuhi. and foremost has grounded me both physically This implementation plan will provide a roadmap and spiritually. The funding has highly contributed and resources for Ngāpuhi whānau, marae and hapū to to my personal development as a young Māori strengthen Te Mita O Ngāpuhi and Te Reo Māori. woman and leader”. The project is lead by Hapū Development Coordinator, Ngā mihi Anaru Kaipo and the strategic advisory group includes Hōne Sadler, Rahera Shortland, Nau Epiha and Nora Rameka. Jacqueline Paul I look forward to sharing regular updates of the project and plan’s development over the coming months. 22 KO AU KO TĀTOU KO NGĀPUHI Te Rūnanga-Ā-Iwi O Ngāpuhi 6,069 16 SUBSCRIBERS WHĀNAU/KĀINGA TO OUR WEEKLY ASSISTED WITH IWI EMAIL NEWSLETTER DEVELOPMENT E MARA E-PĀNUI

FIGURE 5 2017 SCHOLARSHIPS AWARDED BY TAKIWĀ FIGURE 7 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 ○ PG Dip Business 5 in Maori Dev. ○ Ngā Ngaru o Hokianga 14 ○ PhD 4 ○ Taiāmai ki te Marangai 14 TOTAL 67 ○ Te Rūnanga o Taumarere ki 4 Rakaumangamanga

○ Ngāti Hine 10 ○ Other 5 TOTAL 67

FIGURE 6 2017 SCHOLARSHIPS AWARDED BY TAKIWĀ FIGURE 8 2017 SCHOLARSHIPS AWARDED BY STUDY TYPE

○ Te Takiwā o Ngāpuhi ki Whangārei $3,000 ○ Certificate $5,500 ○ 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 ○ PG Dip Business $12,500 in Maori Dev. ○ Ngā Ngaru o Hokianga $22,000 ○ PhD $16,000 ○ Taiāmai ki te Marangai $14,500 TOTAL $86,000 ○ Te Rūnanga o Taumarere ki $6,500 Rakaumangamanga

○ Ngāti Hine $12,500 ○ Other $6,000 TOTAL $86,000 23 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 $1,400 ○ Ngā Ngaru O Hokianga $5,100 ○ Ngāti Hine $3,092 ○ Ngāpuhi ki Whangārei $2,000 ○ Te Rūnanga o Taumarere ki $1,800 Rakaumangamanga

○ Taiāmai ki te Marangai $2,480 ○ Ngāpuhi Hokianga ki te Raki $2,700 Whānau planting at Forest Pools ○ Te Rōpu Takiwā o Mangākahia $1,450 ○ Other $1,600 TOTAL $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 24 KO AU KO TĀTOU KO NGĀPUHI Te Rūnanga-Ā-Iwi O 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 “I just want to tell you how truly wonderful legislative recognition in Te Mana o te Wai which essentially it was to have the big Ngāpuhi grouping gives the first right to the water system itself so that it can sustain its life supporting ecosystems. Te Mana Whakahono leading the historic moving of the taonga…it a Rohe provides a legislative mechanism for councils, hapū is hard to put a price on what it meant having and Iwi to discuss and agree on ways they may participate Ngāpuhi in this leadership role. So many people and contribute in RMA decision-making, and will assist councils with their statutory obligations under the RMA. commented on how special it was having you The Mangere Catchment group has, as part of a 10 there, listening to Hōne chanting the karakia, year regional planning review process, developed a draft the Ngāpuhi waiata, getting to know your catchment plan for an area of approximately 8100 hectares. The Mangere River drains via the Wairua River and Northern beautiful kaumātua and kuia…” 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. (Paraphrased feedback from an attendee at the Sediment and nutrient control and, keeping stock out of the He Tohu dawn ceremony) 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 Orangewood Orchards donating KIwifruit for Xmas Hampers 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. 25 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 Ngāpuhi Education Scholarship to this, was the successful inclusion of legislation drafters of Māori persuasion. helps Tia towards PhD “It is an absolute humbling experience to receive The bill was passed into law earlier this year and Oranga the Ngāpuhi Doctoral Scholarship 2017 from my Tamariki, the new stand-alone ministry, is now operational Iwi. The money received will have a determining with the wellbeing and safety of children and young people role in my now being able to complete my PhD at the core of all they do. research and submit my thesis by the end of the year. This scholarship will also tautoko the families COLLECTIVE IWI LEADERSHIP for which my research connects, providing an important reciprocity between communities. Te Taitokerau Iwi Chief Executives Consortium, representing Thank you again for your acknowledgment”. seven Iwi in the north, has established a new legal entity called Amokura Iwi Consortium Ltd to more effectively engage Arohanui ki a koutou katoa. collectively to advance our shared vision of sustainable Tia Reihana-Morunga 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 The three-yearly rotation of takiwā elections provided and contract with the consortium directly. The upshot opportunities for registered Ngāpuhi and takiwā being, we are now better positioned to do more for our members to nominate and vote for their respective people. takiwā representatives. We will be announcing the successful candidates for Te Rūnanga o Taumārere ki Rakaumangamanga, Te Rōpu COMMUNICATIONS & IDENTITY Takiwā o Mangakāhia and Te Takiwā o Ngāpuhi ki Whangārei The past year has been a very busy period in terms of at this year’s Annual General Meeting in Auckland, from engaging, informing, and communicating in meaningful which time they will officially take office. ways as we seek to positively influence and capture the Ongoing engagement with Ngāpuhi by email, newsletters, hearts and minds of our people. We strive to ensure our website, social media and other communication channels information, interaction and communications are consistent, and events has helped increase Iwi registrations over the timely, accurate, relevant and meaningful. year. We are pleased that through this year’s takiwā elections, This year we hosted Hui-Ā-Iwi in Whangārei, Kaikohe we received a significant number of new tribal registrations and Auckland. These Hui provided an opportunity to and people wanting to register with the Rūnanga. It is share progress on our performance over the year, discuss important that our people register and ensure the contact important issues, be informed by our people about what details we have on file are accurate, so we can inform them is important, and celebrate our successes. I am pleased of important news and opportunities. For more information, with the high levels of interaction and questions received please contact our tribal registrar on 0800 NGAPUHI or from our people and look forward to hosting these as [email protected]. annual events. 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 WHĀNAU ORA next Ngāpuhi Festival. We are excited to host Ngāpuhi Festival 2018 at Toll Stadium in Whangārei and look We received a clear message from our people that forward to seeing all of Ngāpuhi celebrate good music, more emphasis needed to be placed on identifying and great kai, and a healthy dose of whanaungatanga. maximising opportunities in education and employment, Visit www.ngapuhifesitval.com and the festival facebook and to assist taitamariki. In late 2016, the Rūnanga page for more information. partnered with government and community agencies in the Ongoing engagement with Ngapuhi across various KODE (Kaikohe Opportunities Dreams and Experiences) media and communication platforms such as email, programme, aimed at supporting 18-24 year olds living in newsletters, website, social media, hui, wananga and and around Kaikohe, into suitable employment and training. other events provides opportunities to inform, share In early 2017 the Ministry of Social Development supported and celebrate progress, achievements and successes. KODE to be extended across wider Northland, from Our weekly email newsletter E Mara E-Pānui is our most Whangārei through to Kaitaia. KODE was also rebranded popular news information platform with more than 6000 as the Tai Tamariki 500 (T500) programme. The Rūnanga subscribers and the Rūnanga facebook page fellowship continues to work collaboratively with others, providing continues to grow weekly. 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 SPONSORSHIP AND pathways for taitamariki. SCHOLARSHIP FUNDING TO Towards the end of the 2016-17 year, the Ngāpuhi HELP OUR PEOPLE SUCCEED Rūnanga Group started discussions for the establishment of a new youth space in Kaikohe, consequently Te Uma HE WHAKARATO PŪTEA O Te Kona, opened in August 2017. The aim of Te Uma O We continue to distribute discretionary, sponsorship and Te Kona is to provide a place of safety and connectivity education scholarship funding to registered Ngapuhi for taitamariki in and around Kaikohe. Te Uma O Te Kona members to encourage and support participation, is run by Te Kotahitanga E Mahi Kaha Trust, and was achievement and success. I am pleased to report that 100% created in partnership with taitamariki, Ngāpuhi Iwi Social of the funding available was allocated in the year ending 30 Services, the Placed Based Initiative, Kaikohe Community June 2017. and Youth Centre Trust, and the Ngāpuhi Rūnanga. I wish This year $86,000 was distributed in Education to acknowledge the significant contribution made by the Scholarships, including funding to support four PhD and five Ngāpuhi Asset Holding Company to provide a safe and fun masters’ students. space for our Kaikohe youth. 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’. 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-tuu- rangi-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 Te Mita o Ngāpuhi – Implementation Plan Development Rōpu 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 MOVING FORWARD, TOGETHER of mātauranga and education specialists and kaumātua ME KŌKIRI NGĀTAHI TĀTOU has been formed to oversee the interaction with key stakeholders and development of the strategy. 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 MY APPRECIATION AND GRATITUDE are entrusted with on behalf of our people, today and for HE MIHI future Ngāpuhi generations. Ko Au, Ko Tātou, Ko Ngāpuhi. I thank you all for your ongoing support to lead the This year completes the third year of our five-year strategy spiritual, social, cultural, environmental, and economic and our successes and highlights represent the support and growth for all Ngāpuhi and create opportunities to help effort of many people. realise Ngāpuhi collective interests, dreams and aspirations. I acknowledge the leadership and support of Te Rōpu Kia tū tika ai te whare tapu o Ngāpuhi – may the sacred Kaumātua Kuia, General Managers, Chief Executives and house of Ngāpuhi stand strong. Board Directors across the Ngāpuhi Rūnanga Group. I also No reira, e ngā reo, e ngā mana, e ngā karangatanga acknowledge our current Chair, Deputy Chair and Board of maha o Ngāpuhi nui tonu, mā te Atua kaha rawa tātou Trustees for your ongoing leadership and support. e manaaki, e tiaki, e atawhai tonu i a tātou i ngā wā me I wish to thank Carol Dodd for her leadership and nga wāhi katoa. support in her role as Acting Chair of the Board of Trustees, and also Wane Wharerau in his role as Acting Deputy Chair. Noho ora mai 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 Tony Dowling able to build upon for our people. CEO I would like to personally thank all the staff/kaimahi at Te Rūnanga-Ā-Iwi O Ngāpuhi 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 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 Rōpu Kaumātua Kuia o Te Whare Te Rūnanga-Ā-Iwi O Ngāpuhi Tapu o Ngāpuhi Board of Trustees

Te Hau Ora O Ngāpuhi Ngāpuhi Iwi Social Services Te Rūnanga-Ā-Iwi O Ngāpuhi Ngāpuhi Asset Holding (THOON) (NISS) Operations 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 Reverend Kuini Matene Te Rōpu is a constituted body and member of Te Rūnanga- Co-Chair Ā-Iwi O Ngāpuhi (Rūnanga) by virtue of their constitutional arrangements. The Rūnanga constitution is clear in that: TE RŌPU EXECUTIVE COMMITTEE

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. 30 KO AU KO TĀTOU KO NGĀPUHI Te Rūnanga-Ā-Iwi O Ngāpuhi

Te Rōpu has recently had their elections of rotation and we HE TOHU EXHIBITION welcome the following to Te Rōpu: The highlight of the year for Te Rōpu would surely be the He Tohu exhibition, shifting of the He Wakaputanga o te Co-Chairs: Avind Solomon Rangatiratanga o Niu Tireni (Declaration of Independence 1834) and Te Tiriti o Waitangi 1840 from archives New Steve Morunga Zealand to the National Library and taking part in the Official Secretary: Lovinia Wynyard opening ceremony. The genesis of the He Tohu exhibition was initially Members: Winnie Leach mooted between Minister Peter Dunne and the National Iwi Chairs Forum in Hokitika last year. A meeting with Ngāpuhi Hirini Tau was then arranged with the Rūnanga where Internal Affairs Ngawai Tuson staff came north to map out a process that would bring this kaupapa to fruition. A meeting between Ngāpuhi, Ngāti Nau Epiha Toa Rangatira and Te Atiawa was also arranged and a great Wiremu Wiremu relationship was forged and will last for many years to come. The consultation process took about a year to map Co-ordinator Shelley Naera-Tau out before finally agreement on dates and milestones. The significant involvement of Te Rōpu, other than setting This group will take up their responsibilities immediately the Kaupapa, was on the 29th November 2016 when two after the Rūnanga AGM. 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. NGĀ MAHI I OTI I TE TAU KUA PAHURE The founding constitutional documents that shape our Along with these constitutional responsibilities, which Te nation were moved in the early hours of Saturday 22 April Rōpu takes very seriously, a rotation of executive members to their new home. Ngāpuhi leaders, kaumātua and kuia attend every Rūnanga Board meeting to provide the cultural led the ceremonial procession, accompanying the 1835 He spine to our Board Trustees. Te Rōpu also have a rotation Wakaputanga o te Rangatiratanga o Niu Tireni, 1840 Te of Kaumātua and Kuia representation at National Iwi Chairs Tiriti o Waitangi and the 1893 Women’s Suffrage Petition Forum hui with the Rūnanga Chair and CEO. Te Rōpu is from Archives New Zealand to the National Library of New grateful for these opportunities to listen to other Iwi leaders Zealand. The uplifting of the three taonga was a historical and interact with kaumātua and kuia. event that symbolised the role of Ngāpuhi as the spiritual Te Rōpu meet regularly as an executive and also kaitiaki of He Wakaputanga o te Rangatiratanga o Niu Tireni oversee the functions of a wider group of Kaumātua and and Te Tiriti o Waitangi, and reflected their relationship with Kuia who meet in congress monthly, as we try to invigorate the Crown and the Iwi leaders partner group. our Kaumātua and Kuia o Ngāpuhi, to become involved in On 19 May 2017 Te Rōpu were dominant in their role matters of relevance and importance to Ngāpuhi. Te Rōpu as kaitiaki of these documents and provided input by our also lead the revival of waiata tawhito, raranga, wānanga Tohunga in their karakia (hakawātea i te whare). Te Rōpu mō ngā kaumātua me ngā kuia and sensitive kaupapa such assisted with providing waiata tawhito for our Rūnanga as how we treat our suicide victims, body parts donation Chair Raniera (Sonny) Tau who was one of the three official and cremation. speakers at the ceremony. This was a lovely trip and our To assist with waiata tawhito Te Rōpu welcomed the members thoroughly enjoyed the experience. 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. 31 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 Steve Morunga such a journey. Te Rōpu vision for our kaumātua and kuia Co-Chair has not changed in that they want to hurry up and get this TE RŌPU EXECUTIVE COMMITTEE 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. 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 Rūnanga organised several hui across Ngāpuhi to report the Palms Bistro in Kerikeri. There were more than 150 back to our people and discuss important issues affecting kaumātua and kuia who attended a wonderful evening. us as whānau, hapū and Iwi. Te Rōpu members attended The theme was the 1970’s. and provided presentations to outline what Te Rōpu did and We were pleased to again, welcome and host kaumātua how we fit into the Board business of the Rūnanga. Many and kuia from Te Whānau o Waipereira. Also in attendance people were pleased to hear from us and better understand were a group representing Whangārei. Everyone had a great our role, influence and responsibilities. evening and particularly enjoyed the music provided by Blast from the Past. TE RŌPU KAUMĀTUA KUIA AGM

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 In December 2016 Te Rōpu took a sizable contingent of room. Te Rōpu followed the process of rotation for those kaumātua and kuia to Kerikeri to visit the fighting Pa of executive members currently holding executive positions. Hongi Hika and other notable Rangatira of Ngāpuhi. This Two current executive members volunteered to step down Pā was well known as it is strategically placed to ensure from their positions and put names forward for election/ marauding Iwi were spotted before they could get up into re-election purposes. These two were Steve Morunga and the inner Bay of Islands. The Pā was a Tūwatawata (fighting the Reverend Kuini Matene. Pā) and shows the strategic thinking of our Tūpuna at After the election Steve Morunga was returned to that time. Te Rōpu along with a new Trustee, Hirini Tau. This new Our Rangatira Kipa Munroe who runs Rewa’s village, on committee take up their roles after the Rūnanga AGM on behalf of Te Rūnanga o Ngāti Rehia, hosted this visit. Saturday 28 October 2017. Te Rōpu acknowledges the services that Reverend Kuini Matene has unselfishly and wholeheartedly given to us, NATIONAL IWI CHAIRS WAITANGI 2016 the Rūnanga and the Kaumātua Kuia o Ngāpuhi and join Te Rōpu played a significant role in the whakatau of 64 Iwi together unanimously in applauding Kuini and wishing her Chairs at Waitangi. Even though Ngāti Kuri hosted that hui, well in her future endeavors. Ngāpuhi as tangata whenua were involved throughout to ensure Tikanga o Ngāpuhi was upheld. WĀNANGA KI WAIKARE These meetings are very informative and the level of co-operation and decision-making across all Iwi are a delight Te Rōpu and many other kaumātua and kuia attended a to see. Many of the wider Ngāpuhi kaumātua and kuia were wānanga at Waikare Marae. This was a time for Te Rōpu to in attendance and to see our Iwi from across Aotearoa in revisit and further understand the structure of the Rūnanga, action was educational for many of us. including its strategic plan, goals, history and purpose This hui has set the precedence for kaumātua and kuia for existing. attendance at future National Iwi Leaders Forum hui. 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 AHU WHENUA TROPHY AWARDS opportunity for many of our members to discuss and clarify Te Rōpu participated in this historical event as we assisted the important roles position that Te Rōpu holds within the local hapū and whānau of the Omapere Taraire E and operations and governance of the Rūnanga. Te Rōpu are Rangihamama X3A Ahu Whenua Trust (ORT) who were one now conversant with the significant roles of the Rūnanga, of three nominees for this significant award. Te Rōpu and wider kaumātua and kuia to achieve the vision Te Rōpu provided all the catering over three days of where a sacred house of Ngāpuhi stands strong. Te Rōpu heavy competition and were privileged to be invited to also updated our Terms of Reference to ensure they were attend the awards night in Whangārei. Tensions were very clear, accurate and fit for purpose. 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. 33 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 CONCLUSION interesting and the whanaungatanga session was a special experience as kaumātua and kuia in their seventies and Te Rōpu is pleased to report on its activities, highlights eighties realise how closely related they are to others and successes over the reporting period, including regular through experiences, relationships and whakapapa. This attendance at Rūnanga Board meetings, participation and was a particular highlight of the wānanga, as was hearing the coordination of significant events locally, regionally and history of Waikare Marae. nationally, on behalf of Ngāpuhi. Leading, contributing We extend a warm thanks to the George whānau, to and influencing important kaupapa of importance to Whakatau, Kara and the sisters for hosting us and providing Ngāpuhi provides us with a sense of responsibility and food that will send us for our gout pills for the next 10 years. accountability to our people, and we are pleased that our advice, knowledge and expertise is respected, listened to and heeded by all. RECONNECTING WITH OUR To our Kaumātua Kuia o Ngāpuhi, we hope that you TAHITIAN WHANAUNGA have enjoyed your participation with this Rōpu in the last twelve months as we continue to seek out your guidance This trip for Te Rōpu was a special haerenga for those who and support.. travelled. Two years of fundraising allowed us to make this Ki wā tātou Kaumātua me ngā Kuia, ngā kai pupuri i trip happen, and we thank everyone involved for making ngā Tikanga o Ngāpuhi e arahi ana i a tātou katoa, kia kaha, this physical and spiritual connection possible. kia kakama, kia nanakia i roto i wā tātou mahi katoa mō There has been a substantial report put together on Ngāpuhi-nui-tonu. this excursion and we would like you to have a good read of Ki a koutou e ngā whaea, ngā mātua – ka mihi tonu ki a that report. 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 POPULATION

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

NGĀPUHI MAKE UP 18.8% 2013 OF NEW ZEALAND’S 125,601 2001 2006 MĀORI POPULATION 102,984 122,214 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 WHERE Gisborne 0.9% 1,173 Canterbury 4.4% 5,475 Hawkes Bay 2.1% 2,613 Otago 1.6% 1,947 Taranaki 1.4% 1,806 Southland 1% 1,284 Manawatu/ 3.6% 4,551 WE Wanganui 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 MEDIAN FORMAL AGE EDUCATION

NGĀPUHI WHO HOLD A FORMAL QUALIFICATION 22.4 23.9 38

NGĀPUHI MĀORI NEW ZEALAND 70 2013 2001 2006 59% 62% 68.3% 40

ABLE TO HOLD A CONVERSATION IN TE REO MĀORI NGĀPUHI WHO HOLD A BACHELOR DEGREE OR HIGHER 21.7% 18.4% 10 2013 2001 2006 NGĀPUHI MĀORI 5% 6.8% 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

Northland Deep Water NAHC Board (fishing partnership) NAHC

Ngāpuhi Service Ngāpuhi Books & Station Ltd (NSSL) Stationery Ltd (NBSL) (Caltex, Kaikohe) (Paper Plus, Kaikohe) 37 Pūrongo-Ā-Tau | Annual Report 2017

NGĀPUHI ASSET HOLDING COMPANY LTD BOARD OF DIRECTORS Leigh Auton Chair

Jason Witehira 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 Leigh Auton has the capabilities to contribute to a more prosperous Chair – Board of Directors future for Ngāpuhi. NGĀPUHI ASSET HOLDING COMPANY LIMITED 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. 38 KO AU KO TĀTOU KO NGĀPUHI Te Rūnanga-Ā-Iwi O Ngāpuhi

FISHERIES HE MAHI HĪ IKA

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 Getting ready for another busy day at Mobil Kaikohe catch entitlement. It is our collective desire to see Ngāpuhi members FINANCIAL PERFORMANCE participate within commercial fishing. That motivation will help shape the long term arrangements that Ngāpuhi is HE MAHI AHUMONI currently negotiating within its fisheries portfolio. 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. INVESTMENTS The gains are an accumulation from across the HE MAHI HAUMI commercial business units despite what were, at times, Following an investigatory process, and supported by the adverse commercial conditions. In addition to this exceptional Rūnanga, NAHC transitioned its cash investment holdings result, NAHC was able to negotiate a further $200k worth of into MINT Asset’s Diversified Wholesale fund. The MINT community grants that were distributed during the financial portfolio provides higher anticipated returns and an year. Having the right competencies in place and support increased exposure to a more diversified class of assets. within the Group we can leverage our commercial base to NAHC’s balance sheet and commercial credentials were provide increased financial and societal returns for Ngāpuhi, also considerably strengthened by the Rūnanga capitalising and the community. It is that balance that NAHC is now better its inter-entity balances with NAHC, from the start of the placed to contribute towards, and deliver upon. year. This was a positive move again demonstrating a higher level of cooperation and advancement within the decision- DIRECTORSHIPS making process of the Group. The commercial property portfolio continues to be HE RINGA TOHU leased on long-term stable agreements with reputable During the year the NAHC Board has undergone significant tenants, and we are currently negotiating the extension of changes. Both Raniera (Sonny) Tau and I both retired by our leases within the John Butler Centre through to 2025. tenure after having served our maximum nine-year terms, The properties held within Kaikohe continue to be fully and Jason Witehira has transitioned from Deputy Chair into occupied, and are beginning to appreciate in value. 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 $100,000 candidates onto the NAHC Board, as independent appointments. We also welcomed Mana Newton as a Board observer through this selection process. PROVIDED TO ESTABLISH The Board of Directors will therefore proceed from THE NEW KAIKOHE September with five appointed Directors; four of whom are now deemed independent being Jason Witehira (Chair), John YOUTH CENTRE Rae, Mike Simm and Elena Trout; and with Wane Wharerau continuing to serve as the Rūnanga representative. (TE UMA O TE KONA) Strategically NAHC has become even better positioned to serve the current and future needs of Ngāpuhi. 39 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 NAHC has again provided the Rūnanga with a dividend of and Stationery Ltd (NBSL), within Kowhai Court at the $2.23m, and has increased shareholders equity to $57m entrance into Kaikohe, are our most visual investments. (2016: $50m). They continue to increase their contribution each year Additionally, two community grants of $100,000 with both entities reporting record results, this is despite each were provided to the Kaikohekohe Education Trust NSSL undergoing significant disruption resulting from the (Chromebooks in local schools), and for the establishment enforced change from a Caltex to a Mobil branded service of the Kaikohe Youth Centre (Te Uma o Te Kona) that station through the acquisition of Chevron NZ by Z-Energy. opened in August 2017. Further sponsorship of $10,000 was The transition of fuel supplier (brand) for NSSL has made to assist the kaumātua and kuia travel to Tahiti in July. 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 THE FUTURE Mobil Kaikohe, NSSL is now better positioned to continue to HEI TE TAU TĪTOKI trade more profitably into the future. With the current staff, management and governance team NBSL (trading as PaperPlus Kaikohe) and NSSL continue in place, it is my firmly held belief that NAHC is becoming to be strategic investment for Ngāpuhi generating much best positioned to meet the needs and challenges for needed local employment opportunities, and providing Ngāpuhi, and for entering into settlement. After nine investments that Ngāpuhi can be proud of, and with the years I would like to acknowledge all those who I have knowledge that their support of the retail businesses had the pleasure of working and dealing with, in what has directly contributes to the positive work that the Rūnanga been a truly rewarding experience. I want to especially undertakes within the community. 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 Social Workers Attendance Mauriora Parirau Services in Schools Services 41 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 Michael Kake the ocean Chair – Board of Directors Let the red-tipped dawn come NGĀPUHI IWI SOCIAL SERVICES with a sharpened air. A touch of frost, a promise of a glorious day. 42 KO AU KO TĀTOU KO NGĀPUHI Te Rūnanga-Ā-Iwi O Ngāpuhi

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 260 WHĀNAU SUPPORTED In May of this year, NISS staff, with input from the NISS Board, took time to engage in a critical and strategic THROUGH A thinking process to reflect on the current political, social and economic landscape within which they operate and RANGE OF ISSUES 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, HEI HUARAHI hapū and Iwi. There is an increasing number of Ngāpuhi taitamariki who Other significant changes were identified in the for many reasons are disconnected from their tribal region machinery of government, particularly in terms of: and whānau links. Whakapapa, knowing and being part of • the Children, Young Persons and Their Families Act an intimate whānau, hapū and Iwi is the cornerstone of 1989 (CYP&F Act) maintaining the mana, mauri and wellbeing of taitamariki no matter where they are from, where they are living and their • the new government agency - Oranga Tamariki, created whānau situation. in the wake of the Rebstock Review of Child, Youth Thanks to Te Miringa Huriwai, a comprehensive manual and Family (CYF) which resulted in the publication The Hei Huarahi has been completed for NISS kaimahi to Expert Panel Report; and, the forthcoming General facilitate three sequential hui as one complete programme. Election 2017. Hei Huarahi is an interactive, carefully structured, The opportunities identified for NISS were articulated sequential course that requires three consecutive marae hui as ‘working on the business’ through innovation, creativity and has been developed with four main objectives: and strategy and ‘working in the business’. Working in the 1. To discover, explore and consolidate the taitamariki business is a strong organisational space both historically potential links with and to Ngāpuhi. Māori trace and connect and within the current organisation. A commitment to their bloodlines through to tūpuna and whenua, which links Ngāpuhitanga and for NISS to continue providing whānau to whānau, hapū and Iwi. Awareness is essential when we with the services and support we are able to provide, in say, “I am Ngāpuhi”. ways where Ngāpuhi recognise as their own, was also clearly articulated. 2. To introduce Ngāpuhi history and relationships through Working on the business was identified as a major to the present. The present situation occurs as a result or growth opportunity for NISS and perhaps the biggest single reflection of past events. Knowing and understanding these next step NISS could take to improving how we support will help taitamariki to assess their current situations and operate and support whānau. Growing the business expand their future options. systems, infrastructure and tools available to NISS, including 3. To gain skills and knowledge about Ngāpuhi marae marketing, communications plans and media strategies protocols, basic reo and tikanga. A level of comfort around (to promote and share the good news, events and best basic marae procedures, reo and some standard Ngāpuhi practice) were identified as growth strategies. 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 Pūrongo-Ā-Tau | Annual Report 2017

Through a trial and error approach to determine what VOYCE: VOICES OF YOUTH WHO ARE works well, Hei Huarahi was trialled during October, January CARE EXPERIENCED and April school holidays at several Ngāpuhi marae including Moria, Te Rawhiti, and Kohewhata marae. This approach After a year of consultation, negotiation and development, supported the stories connected to the hakatauki: VOYCE – Whakarongo Mai, the independent advocacy and connection service for tamariki and taitamariki in state Care, Ka mimiti te puna i Taumārere was officially launched in Auckland on 1 April this year. Four Ka tōtō te puna i Hokianga of the biggest philanthropic Trusts – Tindall, Vodafone, Todd Foundation and Foundation North jointly funded the service Ka tōtō te puna i Taumārere with government. An office has been set up in Mt Eden Ka mimiti te puna i Hokianga and staff recruited. A hub of Youth Advocates is planned for Tai Tokerau in 2018. Over the next four years, other The successful trial programme involved approximately regional hubs will be established around the country with an 20 taitamariki from local schools and 20 from the Auckland additional 40 Youth Advocates. region who were in the custody of CYF. It is also pleasing that NISS General Manager, Liz Marsden is now a trustee on the new VOYCE- CHANGES TO THE CYP&F ACT Whakarongo Mai Board, having previously been a member of the steering group. 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 LEADERSHIP CHANGES and involvement from Iwi, including and high number of The Tai Tokerau Attendance Service (TTAS) Team Leader submissions from across the country, significant amendments Carina Dickson, resigned from NISS in early June to take were made to the proposed legislation. up a role as Northland’s General Manager for Habitat for In summary, the key outcomes were: Humanity. Keryn Bristow who was Acting TTAS Team Leader while Carina was on parental leave last year, picked • Essentially the same foundation and content as the up the role again while the position was being advertised. 1989 Act, but stronger and with clearer focus on Sue Vaughan was also confirmed as the Team Leader dealing with Māori children, young people and whānau for Social Workers in Schools in January, at the same • Addition of three pou (guiding principles) expressed as time as Ngaire Wycliffe was confirmed in the Practice universal for all children Leader position.

• Mana tamaiti ISSUES IDENTIFIED • Whakapapa Over the year we identified • Whanaungatanga • The lack of services for child-witnesses of domestic • New duties of the Chief Executive (CE) to recognise violence, particularly in rural areas and provide a practical commitment to the principles of • The lack of services for men who are victims and Te Tiriti o Waitangi. perpetrators of whanau violence

• Inability of whanau to connect with services because NEW DUTIES OF THE CE OF of transport difficulties ORANGA TAMARIKI • Low incomes and benefit dependency • Develop policies and practices to reduce Māori disparity by setting measurable outcomes for Māori children and • Addictions triggering whānau violence young people • Poor housing and overcrowded conditions.

• Policies and practices should have regard to the three pou • Little or no access to public or other transport in • Develop strategic partnerships with Iwi and Māori rural areas organisations to encourage innovation and improve • Inadequate mental health services. outcomes by providing opportunities to delegate functions to Iwi

• 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

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 134 INTERVENTIONS • Social Workers in Schools – 32 schools; 444 students provided with 1:1 services; 797 particants in group WITH YOUTH AT RISK programmes OF OFFENDING • Marae programmes – 278 taitamariki attended

• Attendance Service – 117 schools signed up for services.

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 45 Pūrongo-Ā-Tau | Annual Report 2017

SOCIAL WORKERS IN SCHOOLS 32 444 797 WHĀNAU SUPPORTED STUDENTS PARTICIPANTS THROUGH A RANGE PROVIDED WITH IN GROUP OF ISSUES 1:1 SERVICES PROGRAMMES

case studies

A whānau was referred to NISS by Police due to A young person living with his parents in a verbal, physical and psychological violence amongst neighbourhood with antisocial peers, found it whānau members, and concerns for the care of challenging to say no to them or send them away. their 87yr old mother. The kuia has 14 children. He had been disengaged from education for over The violence was present during times when a year. The mother was very protective and unable children, grandchildren and great grandchildren to recognise or acknowledge her son’s high were all present. risk behaviour.

A whānau whānui list was compiled which enabled NISS provided support included mentoring, advocating kaimahi to meet all whānau members with the view of in court for change in bail conditions, and supporting strengthening whanaungatanga“ and whakapapa links, the young person to gain“ exemption from mainstream and addressing the violence. Whānau members raised schooling so that he could attend a course instead. issues of their own anger, being undermined, whenua, land ownership, unresolved grief, tuakana and teina issues, the The young person became engaged in a variety of sports, care of their mother and the different types of abuse taking including basketball and rugby league, and the whānau was place in the whānau. All whānau members agreed that the supported to address and change the home environment most important issue of all was the care and welfare of their for young person. He has since been chosen to participate mother and to stop the abuse in the whānau. in sports at a premier level. He also attends his course daily and has a goal to work towards. Importantly he knows what All whānau members engaged, some reluctantly and others positive behaviour looks like and has pride in himself and enthusiastically. Most appreciated the opportunity to share his achievements. and air their views and feelings with each other. All agreed that the violence had to stop. Legal advice is being sought, Negative peers are still in his life, however he is now able but at least the violence has stopped. At the request of the to confidently say no to them and able to make informed whānau, NISS continues to support whānau to resolve other choices due to his new knowledge and skills. His positive complex issues 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 Ko te aweawe o te rangi, ko te aweawe taiāwhio mai ana, e hōrapa ana i a tātou kua o te whenua. hakakāinga mai ki roto o Kaikohekohe me ōna pānga rohe i mahue ake ngā tapuwae o ō Kia tū pea mai kia piri, kia tū pea mai tātou mātua tūpuna o ina. kia tata.

E mihi ana ki te whenua, e tangi ana ki ngā Ka whiti rere a manu ki te paepae tāngata katoa. 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 Ka wheriko, ka nunumi ki tua, haere atu rā, hakaputaina i te wheiao, kia puta ki te e moe mai rā koutou. Ao Mārama. Ki a tātou te hunga ora e takatū nei, e Tihewā, Mauriora Nā reira ka mihi ki te hakamomori nei ki ngā āhuatanga o tēnei ao hunga, rātou ko pania ki ngā tatau o Hine-nui- e pūhia nei tātou e ngā hau āwhā o te wā. te-pō, ki a koutou kua whiti atu i te mate ki Ko ngā mihi nui rawa atu. te ora tonu. Tēnā koutou, tēnā koutou, tēnā rā Haere mai haere. tātou katoa. Ko koutou rā ko ngā kaiwhatiwhati kī, ko ngā kaiwhatiwhati kōrero. 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 ACCESSED WHĀNAU connected with each other, have strong ORA SERVICES ACROSS support networks, and have the capacity to access the information they require. They KAIKOHE, HOKIANGA work towards attaining tino rangatiratanga through being leaders in their journey AND WHAINGAROA. towards wellbeing” Te Hau Ora O Ngāpuhi can celebrate the following Ngāpuhi led achievements during this period:

• No Rheumatic Fever cases in our area

• 100% compliance with the Family Start programme

I am pleased to present my second Board Chair Report for • Completion of Ngāpuhi Health Needs Assessment Te Hau Ora O Ngāpuhi. • Whānau Ora Kaiārahi Navigation Our mission is to ‘provide a healthy and safe community for whānau to thrive in’. Improving the health of Ngāpuhi • Northland Primary Healthcare Collaboration Kaupapa and contributing to improved health outcomes in our with Tai Tokerau PHO, Manaia PHO and Northland DHB communities are priorities for Te Hau Ora O Ngāpuhi, • Partnership with Bald Angels Community Trust with the therefore we must understand the health needs and desires following campaigns: of whānau. This information is critical to ensure that service planning and prioritisation are reflective of the needs of our › Keep our kids Warm communities. › Coats for Kids Te Hau Ora O Ngāpuhi is based in the main centre of Kaikohe and delivers programmes that contribute to › Kai Easy achieving optimal outcomes for whānau. We serve whānau › Te Ara Oranga – Meth Free Ngāpuhi Campaign within Te Whare Tapu o Ngāpuhi Iwi boundaries, covering the middle of the Far North from south Hokianga through • Certified with ISO: 9001:2015 Quality Management to Mangakāhia, across to the Bay of Islands and down System to January 2020 to the south-western Whangārei district. Kaikohe is the • Whānau Ora partner with PHARMAC. main centre visited by whānau. The services are provided targeting all age groups ranging from pēpi to kuia and The organisation’s greatest achievement over the past kaumātua. twelve months has been the completion of the Ngāpuhi The New Zealand Health Strategy (2016) has a strong Health Needs Assessment. The purpose of the Health emphasis on primary intervention and early intervention Needs Assessment was to better understand the health to ensure whānau live well, stay well, and get well. The key needs of whānau within Te Whare Tapu O Ngāpuhi Iwi drivers of this strategy are: boundaries. There was a particular focus on the community of Kaikohe and neighbouring areas as this is where the Persisting inequalities • organisation’s office is located and the majority of whānau • A growing and ageing population accessing services reside. The outcomes of interest were to identify the priority • Need to support whānau to be self-managing. 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 Pūrongo-Ā-Tau | Annual Report 2017 1090 The Health Needs Assessment draws on both quantitative and qualitative information sources. TAMARIKI ENROLLED Quantitative data comes from sources which are already available and provided by leading health organisations IN RHEUMATIC FEVER within the Northland region. Qualitative data comes primarily from a community health survey of whānau living SCHOOL-BASED in Kaikohe and neighbouring areas. Given, we provide PROGRAMMES 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 CERTIFIED WITH 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 ISO providing strategic direction and guidance with a clear vision 9001:2015 with integrity and confidence. In summary, I would like to acknowledge the Directors, the General Manager and kaimahi for their hard work, QUALITY continued efforts and commitment to whānau, the community and Te Hau Ora O Ngāpuhi. MANAGEMENT SYSTEM TO JANUARY 2020

Hōne Sadler Chair – Board of Directors Te Hau Ora O Ngāpuhi Limited 2224 THROAT SWABS COMPLETED

HUI-Ā IWI 52 KO AU KO TĀTOU KO NGĀPUHI Te Rūnanga-Ā-Iwi O 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 Rūnanga AGM 28th of October 2017 meeting for its members providing an opportunity for those members to consider:

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, Rūnanga See Chair’s report and consolidated including changes in shareholder/member value and dividend statements. performance or profit distribution.

3. Annual audited financial report prepared in accordance with Rūnanga See Auditor’s report NZGAAP and accounting separately for settlement cash assets

4. Report on sales and exchanges of settlement quota:

a. Quantity of settlement quota held by the MIO’s asset Rūnanga/NAHC Total Quota Shares 492, 197,497 of holding company 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 Rūnanga/NAHC Nil a registered interest by way of caveat or mortgage being placed over the quota

e. Settlement quota interests that have been registered Rūnanga/NAHC Nil against the quota shares of the MIO

f. The value of income shares sold, exchanged, valued Rūnanga/NAHC No Income shares were sold or acquired. or exchanged during the year. 53 Pūrongo-Ā-Tau | Annual Report 2017

OBLIGATION COMPLIANCE COMMENT

5. Report on the interactions of the MIO in fisheries matters:

a. With other entities within the Iwi. 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. With Te Ohu Kai Moana Trustee Limited. Rūnanga/NAHC Ngāpuhi delegates have continued to participate within the 11 year fisheries structure review, and submitted upon draft MFA legislative changes.

d. Any changes under section 18 of the MFA to the Rūnanga/NAHC Nil. constitutional documents of the MIO, or its asset holding Note: Te Ohu Kaimoana is currently companies or any subsidiaries of the asset holding recommending changes to Scheme 7 companies. of the MFA.

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 Rūnanga No sales or exchanges anticipated. settlement quota.

3. Any changes in that policy from the policy for the previous year. Rūnanga Nil

4. Any proposal to change the constitutional documents of any Rūnanga/NAHC Nil 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. The performance of that asset holding company or any of Rūnanga/NAHC See NAHC Chair’s report and its subsidiaries, consolidated financial statements.

b. The investment of money of that asset holding company Rūnanga/NAHC See NAHC Chair’s report and or any of its subsidiaries. consolidated financial statements.

c. The matters set out in paragraph (b) of Kaupapa 2 Rūnanga/NAHC All proposals duly considered

2. Any proposal to change the constitutional documents of the Rūnanga/NAHC Nil asset holding company or any of its subsidiaries. 54 KO AU KO TĀTOU KO NGĀPUHI Te Rūnanga-Ā-Iwi O 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 Rūnanga/NAHC Encompassed within the budgets and fisheries assets. 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 Rūnanga/NAHC NAHC has the direct responsibility for settlement quota held by asset holding companies or their all A.C.E transactions on an ongoing subsidiaries. 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 Rūnanga/NAHC Governed by legislative and companies or their subsidiaries, as by buying and selling Constitutional constraints. settlement quota in accordance with the MFA. 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

Te Rūnanga-Ā-Iwi O Ngāpuhi Raniera Tau Chair Ngāpuhi Ki Te Hauāuru Takiwā 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 Rūnanga-Ā-Iwi O Ngāpuhi Te Kawai Taumata Representative

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

Audit and Risk Committee – Te Rūnanga-Ā-Iwi O Ngāpuhi Te Hau Ora O Ngāpuhi Ex officio

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

Michael Kake Deputy 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 – Committee Member Te Rūnanga-Ā-Iwi O Ngāpuhi 56 KO AU KO TĀTOU KO NGĀPUHI Te Rūnanga-Ā-Iwi O Ngāpuhi

TE RŪNANGA-Ā-IWI O NGĀPUHI BOARD OF TRUSTEES

NAME TRAION POSITION ENTITY ENTITY POSITION

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

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

Te Rūnanga-Ā-Iwi O Ngāpuhi Helene Leaf QSM Trustee Ngā Ngaru O Hokianga Takiwā 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

Te Rūnanga-Ā-Iwi O Ngāpuhi Department of Corrections Maori Advisory Committee Representative

Ngāpuhi Asset Holding Company Alternate for Wane Wharerau

Te Rūnanga-Ā-Iwi O Ngāpuhi Te Hauora O Hokianga Health Trust Representative

TRAION Hapu Development Allocation Committee Committee Member

Roiho Cemetery Committee Member

Anapapatara Cemetry Secretary

Te Hikutu Kaumatua Committee Co-ordinator /Secretary

Te Rūnanga-Ā-Iwi O Ngāpuhi Ngawai Tuson Trustee Ngāpuhi Hokianga Ki Te Raki Takiwā Representative

Te Hauora o Ngāpuhi Director

Taupiripiri Charitable Trust Trustee

Roopu Raupo and komiti Haahi Mangamuka me Mangataipa Pariha O Te Matua Haahi Ratana secretary

Te Rūnanga-Ā-Iwi O Ngāpuhi Te Roopu Kaumatua Kuia o Te Whare Tapu o Ngāpuhi Representative

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

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

Te Rūnanga-Ā-Iwi O Ngāpuhi Te Rau Allen Trustee Taiāmai Ki Te Marangai Takiwā 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 TRAION POSITION ENTITY ENTITY POSITION

Needs Assessor Service Coordinator Northable Disability Support Services (NASC) 0-65 Mid Far North. (Disability Sector)

Te Waimate Taiamai Kaitiaki Unit Member

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

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

Te Rūnanga-Ā-Iwi O Ngāpuhi Wane Wharerau Trustee Ngāpuhi Ki Waitemata Takiwā 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

Te Rūnanga-Ā-Iwi O Ngāpuhi Proxy Keith Wihongi Proxy Trustee Ngāpuhi Ki Te Hauāuru Takiwā Representative

Te Rūnanga-Ā-Iwi O Ngāpuhi Northland College Board of Trustees Representative

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

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

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

Te Rūnanga-Ā-Iwi O Ngāpuhi Brian Joyce Q.S.M, J.P Trustee Te Takiwā O Ngāpuhi Ki Te Tonga O Tāmaki Makarau Representative

Te Hononga ki Tamaki N.G.O Chairman

Te Kotahitanga Collective N.G.O Member

Aotearoa Credit Union Board member

Te Rūnanga-Ā-Iwi O Ngāpuhi Annette Kaipo Trustee Te Rōpū Takiwā O Mangakahia Representative

Hapū Development Allocation Committee Chair

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

Te Rūnanga-Ā-Iwi O Ngāpuhi Lorraine Young Trustee Te Rūnanga O Taumarere Ki Rakaumangamanga Takiwā 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

Jason Witehira Deputy Chair 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 Director & Shareholder New World Victoria Park

New Zealand Food Innovation Auckland Limited Director

Project MIRO Berryfruit Shareholder/Seed Investor

Coffee Now Limited Shareholder / Director 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

Te Rūnanga-Ā-Iwi O Ngāpuhi Wane Wharerau Director Ngāpuhi Ki Waitemata Takiwā 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 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

Elena Trout Director 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

Independent Member of Capability Ministry of Defence/ Defence Management Board

Unitec Member

IPENZ Immediate Past President

Marsden Maritime Holdings Independent Director

Electricity Efficiency and Conservation Board Member 61 Pūrongo-Ā-Tau | Annual Report 2017

NGĀPUHI ASSET HOLDING COMPANY LIMITED BOARD OF DIRECTORS

NAME NAHC POSITION ENTITY ENTITY POSITION

Te Rūnanga-Ā-Iwi O Ngāpuhi Helene Leaf– QSM Alternate Director Ngā Ngaru O Hokianga Takiwā 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

Te Rūnanga-Ā-Iwi O Ngāpuhi Department of Corrections Maori Advisory Committee Representative

Ngāpuhi Asset Holding Company Alternate for Wane Wharerau

Te Rūnanga-Ā-Iwi O Ngāpuhi Te Hauora O Hokianga Health Trust 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

Te Rūnanga-Ā-Iwi O Ngāpuhi Michael Kake Chair Te Takiwā O Ngāpuhi Ki Whangārei Takiwā 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 – Committee Member Te Rūnanga-Ā-Iwi O Ngāpuhi

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

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

Te Rūnanga-Ā-Iwi O Ngāpuhi Te Rau Allen Director Taiāmai Ki Te Marangai Takiwā 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

Needs Assessor Service Coordinator Northable Disability Support Services (NASC) 0-65 Mid Far North. (Disability Sector)

Te Waimate Taiamai Kaitiaki Unit Member

Scholarship Allocation Committee – Committee Member Te Rūnanga-Ā-Iwi O Ngāpuhi Whakapapa Authentication Committee – Committee Member Te Rūnanga-Ā-Iwi O Ngāpuhi

Tony Dowling Director Te Rūnanga-Ā-Iwi O Ngāpuhi CEO

Appointments and Remuneration Committee – Committee Member Te Rūnanga-Ā-Iwi O Ngāpuhi Ngati Hine Discussions Committee – Committee Member Te Rūnanga-Ā-Iwi O Ngāpuhi

Te Miringa Huriwai 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

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

James Henare Research Centre Board member

Department of Maori Studies, University of Auckland Senior Lecturer

Louis Gill Director 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

Foundation Member / Northland Branch – NZ Dairy Science and Technology 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

Te Waimate Taiamai Kaitiaki Unit Member

Ngawai Tuson Director 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 Secretary Haahi Rātana

Eric Rush Director LLB Auckland University Graduate

New World Kaikohe Owner Operator

Te Rūnanga-Ā-Iwi O Ngāpuhi Te Rau Allen Trustee Taiāmai Ki Te Marangai Takiwā Representative

Ngāpuhi Iwi Social Services Director

Te Whiu Hapu Incorporation Chair

Tauwhara Marae Chair

Rangaunu Urupa trust Chair

Needs Assessor Service Coordinator Northable Disability Support Services (NASC) 0-65 Mid Far North. (Disability Sector)

Te Waimate Taiamai Kaitiaki Unit Member

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

Whakapapa Authentication Committee – Committee Member Te Rūnanga-Ā-Iwi O Ngāpuhi 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 TE RŪNANGA Ā IWI O NGĀPUHI For the Year Ended 30 June 2017 SUMMARY CONSOLIDATED FINANCIAL STATEMENTS

For the Year Ended 30 June 2017

Contents Page

Summary Consolidated Statement of Comprehensive Revenue and Expense 6767

Summary Consolidated Statement of Changes in Net Assets/Equity 6868

Summary Consolidated Statement of Financial Position 6969

Summary Consolidated Statement of Cash Flows 7070

Notes to and forming part of the Summary Consolidated Financial Statements 7171

Independent Auditors Report 7979

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

SummaryTE RŪNANGA Consolidated Ā IWI O NGĀPUHI Statement of Comprehensive Revenue and Expense

ForSUMMARY the Year EndedCONSOLIDATED 30 June 2017 STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE TE RŪNANGA Ā IWI O NGĀPUHI For the Year Ended 30 June 2017

SUMMARY CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE Consolidated Group Note 2017 2016 For the Year Ended 30 June 2017 $ $

Revenue TE RŪNANGA Ā IWI O NGĀPUHI Consolidated Group Revenue - exchange transactions Note3 14,684,5932017 13,239,8792016 Revenue - non exchange transactions 3 2,113,784$ 3,964,652$ OtherSUMMARY Income CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE3 1,589,378 1,289,133 Revenue Total Income 18,387,755 18,493,664 RevenueFor the - Yearexchange Ended transactions 30 June 2017 3 14,684,593 13,239,879 Revenue - non exchange transactions 3 2,113,784 3,964,652 Expenses Other Income 3 1,589,378 1,289,133 Cost of sales 6,628,495Consolidated 7,358,464Group Employee remuneration Note3 4,921,9262017 4,582,8022016 Total Income 18,387,755 18,493,664 Depreciation and amortisation 5 290,262$ 321,861$ Other expenses 3 4,909,097 4,393,154 Expenses Revenue Cost of sales 6,628,495 7,358,464 Total expenses 16,749,779 16,656,281 EmployeeRevenue - remunerationexchange transactions 3 14,684,5934,921,926 13,239,8794,582,802 DepreciationRevenue - non and exchange amortisation transactions 53 2,113,784290,262 3,964,652321,861 Surplus/(deficit) before net financing costs 1,637,976 1,837,383 Other expensesIncome 3 4,909,0971,589,378 4,393,1541,289,133 Finance income 4 208,416 295,175 Total expensesIncome 16,749,77918,387,755 16,656,28118,493,664 Finance costs - financial liabilities at amortised cost 4 2,898 5,724 Surplus/(deficit)Expenses before net financing costs 1,637,976 1,837,383 Net finance costs 205,518 289,451 Cost of sales 6,628,495 7,358,464 FinanceEmployee income remuneration 43 4,921,926208,416 4,582,802295,175 Share of equity accounted investees surplus/(deficit) for the year 695,066 (299,636) FinanceDepreciation costs and - financial amortisation liabilities at amortised cost 45 290,2622,898 321,8615,724 Other expenses 3 4,909,097 4,393,154 Surplus/(deficit) for the year from continuing operations Net finance costs 205,518 289,451 Totalattributable expenses to beneficiaries 16,749,7792,538,560 16,656,2811,827,198 Share of equity accounted investees surplus/(deficit) for the year 695,066 (299,636) Surplus/(deficit)Other Comprehensive before Revenue net financing and Expense costs 1,637,976 1,837,383 Gain/(Loss) on revaluation of property, plant and equipment 44,158 24,108 Surplus/(deficit) for the year from continuing operations Gain/(Loss) on revaluation of available-for-sale financial assets 17,293 564 attributableFinance income to beneficiaries 4 2,538,560208,416 1,827,198295,175 Finance costs - financial liabilities at amortised cost 4 2,898 5,724 Total comprehensive revenue and expenses for the year Other Comprehensive Revenue and Expense attributable to beneficiaries 2,600,011 1,851,870 Gain/(Loss)Net finance costson revaluation of property, plant and equipment 205,51844,158 289,45124,108 Gain/(Loss) on revaluation of available-for-sale financial assets 17,293 564 Share of equity accounted investees surplus/(deficit) for the year 695,066 (299,636) Total comprehensive revenue and expenses for the year attributableSurplus/(deficit) to beneficiaries for the year from continuing operations 2,600,011 1,851,870 attributable to beneficiaries 2,538,560 1,827,198

Other Comprehensive Revenue and Expense 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

Total comprehensive revenue and expenses for the year attributable to beneficiaries 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. 68 KO AU KO TĀTOU KO NGĀPUHI Te Rūnanga-Ā-Iwi O Ngāpuhi

Te Rūnanga-Ā-Iwi O Ngāpuhi

SummaryTE RŪNANGA Consolidated Ā IWI O NGĀPUHI Statement of Changes in Net Assets/Equity

ForSUMMARY the Year Ended CONSOLIDATED 30 June 2017 STATEMENT OF CHANGES IN NET ASSETS/EQUITY

TEFor RŪNANGA the Year Ended Ā IWI O30 NGĀPUHI June 2017

SUMMARY CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE Accumulated Property, Plant Available Intangible Total Equity For the Year Ended 30 June 2017 Revenue & Equipment for Sale Asset & Expense Revaluation Revaluation Revaluation Reserve Reserve Reserve Consolidated Group TEGroup RŪNANGA Ā IWI O NGĀPUHI $ $ $ $ $ Note 2017 2016 $ $ Opening balance 1 July 2015 51,213,420 204,126 56,176 - 51,473,722 SUMMARY CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE Revenue Surplus/(deficit) for the year 1,827,198 - - - 1,827,198 RevenueForOther the comprehensive - Yearexchange Ended transactions revenue 30 Juneand expense 2017 - revaluation/(devaluation) - 24,108 3 564 14,684,593- 13,239,87924,672 Revenue - non exchange transactions 3 2,113,784 3,964,652 OtherTotal comprehensiveIncome revenue and expense 1,827,198 3 1,589,378 1,289,133 24,108 564 Consolidated- Group1,851,870 Note 2017 2016 TotalClosing Income balance 30 June 2016 53,040,618 228,234 56,740 18,387,755- 18,493,66453,325,592 $ $

ExpensesSurplus/(deficit) for the year 2,538,560 - Revenue - - 2,538,560 CostOther of comprehensive sales revenue and expense - revaluation/(devaluation) - 44,158 17,293 6,628,495- 7,358,46461,451 EmployeeRevenue - remunerationexchange transactions 3 14,684,5934,921,926 13,239,8794,582,802 DepreciationRevenueTotal comprehensive - non and exchange amortisation revenue transactions and expense 2,538,560 44,158 5317,293 2,113,784290,262- 3,964,6522,600,011321,861 Other expensesIncome 3 4,909,0971,589,378 4,393,1541,289,133- Closing balance 30 June 2017 55,579,178 272,392 74,033 - 55,925,603 Total expensesIncome 16,749,77918,387,755 16,656,28118,493,664

Surplus/(deficit)Expenses before net financing costs 1,637,976 1,837,383 Cost of sales 6,628,495 7,358,464 FinanceEmployee income remuneration 43 4,921,926208,416 4,582,802295,175 FinanceDepreciation costs and - financial amortisation liabilities at amortised cost 45 290,2622,898 321,8615,724 Other expenses 3 4,909,097 4,393,154 Net finance costs 205,518 289,451 Total expenses 16,749,779 16,656,281 Share of equity accounted investees surplus/(deficit) for the year 695,066 (299,636) Surplus/(deficit) before net financing costs 1,637,976 1,837,383 Surplus/(deficit) for the year from continuing operations attributableFinance income to beneficiaries 4 2,538,560208,416 1,827,198295,175 Finance costs - financial liabilities at amortised cost 4 2,898 5,724 Other Comprehensive Revenue and Expense Gain/(Loss)Net finance costson revaluation of property, plant and equipment 205,51844,158 289,45124,108 Gain/(Loss) on revaluation of available-for-sale financial assets 17,293 564 Share of equity accounted investees surplus/(deficit) for the year 695,066 (299,636) Total comprehensive revenue and expenses for the year attributableSurplus/(deficit) to beneficiaries for the year from continuing operations 2,600,011 1,851,870 attributable to beneficiaries 2,538,560 1,827,198

Other Comprehensive Revenue and Expense 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

Total comprehensive revenue and expenses for the year attributable to beneficiaries 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

SummaryTE RŪNANGA Consolidated Ā IWI O NGĀPUHI Statement of Financial Position

AsSUMMARY at 30 June CONSOLIDATED 2017 STATEMENT OF FINANCIAL POSITION TE RŪNANGA Ā IWI O NGĀPUHI As At 30 June 2017

SUMMARY CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE Consolidated Group Note 2017 2016 For the Year Ended 30 June 2017 $ $

Current assets Consolidated Group TECash RŪNANGA and cash equivalents Ā IWI O NGĀPUHI Note6 8,008,4472017 12,573,6862016 Receivables (from exchange transactions) 7 793,908$ 1,251,690$ Recoverables (from non-exchange transactions) SUMMARY CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE 137,230 71,903 Prepayments 16,823 43,603 Revenue Inventories 320,922 366,976 RevenueForInvestments the - Yearexchange Ended transactions 30 June 2017 38 14,684,593- 13,239,879349,822 Revenue - non exchange transactions 3 2,113,784 3,964,652 Other Income 3 1,589,378 1,289,133 Total current assets 9,277,331Consolidated14,657,680 Group Note 2017 2016 Total Income 18,387,755 18,493,664 Non current assets $ $ Investments 8 20,433,392 13,546,270 Expenses RevenueInvestment in equity accounted entities 398,729 198,911 CostIntangible of sales assets 9 21,547,9056,628,495 21,555,4777,358,464 Revenue - exchange transactions 3 14,684,593 13,239,879 EmployeeInvestment remuneration property 103 4,921,9261,780,000 4,582,8021,595,000 Revenue - non exchange transactions 3 2,113,784 3,964,652 DepreciationProperty, plant and and amortisation equipment 5 4,209,210290,262 4,044,435321,861 Other expensesIncome 3 4,909,0971,589,378 4,393,1541,289,133 Total non-current assets 48,369,236 40,940,093 Total expensesIncome 16,749,77918,387,755 16,656,28118,493,664 Total assets 57,646,567 55,597,773 Surplus/(deficit)Expenses before net financing costs 1,637,976 1,837,383 CostCurrent of sales liabilities 6,628,495 7,358,464 Employee remuneration 3 4,921,926 4,582,802 FinanceCash and income cash equivalents 46 208,416- 295,17548,371 Depreciation and amortisation 5 290,262 321,861 FinanceTrade and costs other - financial payables liabilities at amortised cost 4 978,6072,898 810,7545,724 Other expenses 3 4,909,097 4,393,154 Non-exchange liabilities 12 87,256 82,207 NetDeferred finance revenue costs 13 205,518167,454 289,451924,089 Total expenses 16,749,779 16,656,281 Borrowings 11 6,502 13,216 ShareEmployee of equity entitlements accounted investees surplus/(deficit) for the year 695,066464,689 (299,636)393,544 Surplus/(deficit) before net financing costs 1,637,976 1,837,383 Surplus/(deficit)Total current liabilities for the year from continuing operations 1,704,508 2,272,181 attributableFinance income to beneficiaries 4 2,538,560208,416 1,827,198295,175 FinanceNon current costs liabilities - financial liabilities at amortised cost 4 2,898 5,724 OtherBorrowings Comprehensive Revenue and Expense 11 16,456 - Gain/(Loss)Net finance costson revaluation of property, plant and equipment 205,51844,158 289,45124,108 Gain/(Loss) on revaluation of available-for-sale financial assets 17,293 564 Total non-current liabilities 16,456 - Share of equity accounted investees surplus/(deficit) for the year 695,066 (299,636) Total comprehensive revenue and expenses for the year Total liabilities 1,720,964 2,272,181 attributableSurplus/(deficit) to beneficiaries for the year from continuing operations 2,600,011 1,851,870 attributable to beneficiaries 2,538,560 1,827,198 Net assets 55,925,603 53,325,592 Other Comprehensive Revenue and Expense Gain/(Loss)Equity on revaluation of property, plant and equipment 44,158 24,108 Gain/(Loss) on revaluation of available-for-sale financial assets 17,293 564 Property, plant & equipment revaluation reserve 272,392 228,234 TotalAvailable comprehensive for sale revaluation revenue reserve and expenses for the year 74,033 56,740 attributableAccumulated to revenue beneficiaries and expense 55,579,1782,600,011 53,040,6181,851,870

Total equity 55,925,603 53,325,592

Authorised and signed on behalf of the Trustees

27 September 2017 Chairperson

27 September 2017 Trustee

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

SummaryTE RŪNANGA Consolidated Ā IWI O NGĀPUHI Statement of Cash Flows

ForSUMMARY the Year EndedCONSOLIDATED 30 June 2017 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 Consolidated Group Note 2017 2016 For the Year Ended 30 June 2017 $ $ Cash flows from operating activities Cash was provided from: TE RŪNANGA Ā IWI O NGĀPUHI Consolidated Group Revenue Note 17,337,5322017 18,573,0132016 Interest income 228,937$ 298,973$ SUMMARYGoods and services CONSOLIDATED tax STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE - 103,887 Dividends received 1,040,570 806,621 Revenue 18,607,039 19,782,494 RevenueFor the - Yearexchange Ended transactions 30 June 2017 3 14,684,593 13,239,879 RevenueCash was - appliednon exchange to: transactions 3 2,113,784 3,964,652 Other Income 3 1,589,378 1,289,133 Payments to suppliers (11,108,186)Consolidated(11,305,507) Group Payments to employees Note (4,850,781)2017 (4,520,787)2016 Total Income 18,387,755 18,493,664 Interest paid $(2,898) $(5,724) Goods and services tax (113,744) - Expenses Revenue (16,075,609) (15,832,018) CostNet cash of sales inflow/(outflow) from 6,628,495 7,358,464 Revenue - exchange transactions 3 14,684,593 13,239,879 Employeeoperating remuneration activities 3 4,921,9262,531,430 4,582,8023,950,476 DepreciationRevenue - non and exchange amortisation transactions 53 2,113,784290,262 3,964,652321,861 OtherCash expensesIncomeflows from investing activities 3 4,909,0971,589,378 4,393,1541,289,133 Cash was provided from: Total Income 18,387,755 18,493,664 TotalSale ofexpenses property, plant and equipment 16,749,779- 16,656,28125,227 - 25,227 Expenses Surplus/(deficit)Cash was applied before to: net financing costs 1,637,976 1,837,383 CostPurchase of sales of investments (6,737,118)6,628,495 7,358,464- FinanceEmployeePurchase income ofremuneration property, plant and equipment 43 4,921,926(298,193)208,416 4,582,802(337,547)295,175 FinanceDepreciation costs and - financial amortisation liabilities at amortised cost 45 (7,035,311)290,2622,898 (337,547)321,8615,724 Other expenses 3 4,909,097 4,393,154 NetNet financecash inflow/(outflow) costs from (7,035,311)205,518 (312,320)289,451 Total expenses 16,749,779 16,656,281 investing activities Share of equity accounted investees surplus/(deficit) for the year 695,066 (299,636) Surplus/(deficit) before net financing costs 1,637,976 1,837,383 Cash flows provided from financing activities Surplus/(deficit) for the year from continuing operations Cash was applied to: attributableFinance income to beneficiaries 4 2,538,560208,416 1,827,198295,175 Hire purchase (12,987) (21,167) Finance costs - financial liabilities at amortised cost 4 2,898 5,724 OtherNet cash Comprehensive inflow/(outflow) Revenue from and Expense Net finance costs 205,518 289,451 Gain/(Loss)investing activities on revaluation of property, plant and equipment (12,987)44,158 (21,167)24,108 Gain/(Loss) on revaluation of available-for-sale financial assets 17,293 564 Share of equity accounted investees surplus/(deficit) for the year 695,066 (299,636) Net increase/(decrease) in cash and cash equivalents held (4,516,868) 3,616,989 Total comprehensive revenue and expenses for the year Opening balance of cash and cash equivalents 12,525,315 8,908,326 attributableSurplus/(deficit) to beneficiaries for the year from continuing operations 2,600,011 1,851,870 attributable to beneficiaries 2,538,560 1,827,198 Closing balance of cash and cash equivalents 6 8,008,447 12,525,315 Other Comprehensive Revenue and Expense 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

Total comprehensive revenue and expenses for the year attributable to beneficiaries 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 NotesTE RŪNANGA to and Ā IWIForming O NGĀPUHI Part of the Summary Consolidated Financial Statements

ForNOTES the Year TO EndedAND FORMING 30 June PART 2017 OF THE SUMMARY CONSOLIDATED FINANCIAL STATEMENTS 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 SUMMARYLimited (NIHDL), CONSOLIDATEDNgapuhi Food & Beverage STATEMENTLimited (NFBL), OF COMPREHENSIVETe Hau Ora O Ngapuhi Limited REVENUE(THOON) AND(together EXPENSEthe "Group") and the Group's interest in the 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. Consolidated Group 2. Summary of Accounting Policies Note 2017 2016 Basis of Preparation $ $ Statement of compliance RevenueThe financial statements have been prepared in accordance with New Zealand Generally Accepted Accounting Practice (“NZ GAAP”). They comply with Public RevenueBenefit Entity - exchange Standards transactions (Reduced Disclosure Regime) (PBE Standards (RDR)), as appropriate for Tier 2 not-for-profit public3 benefit14,684,593 entities. 13,239,879 Revenue - non exchange transactions 3 2,113,784 3,964,652 OtherThe Group Income qualifies as a Tier 2 reporting entity for the current and prior periods as it has had between $2m and $30m of 3operating expenditure.1,589,378 1,289,133

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

ExpensesBasis of measurement CostThe financialof 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 Employee remuneration 3 4,921,926 4,582,802 DepreciationFunctional and and presentation amortisation currency 5 290,262 321,861 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 FinanceThe accounting income policies set out below have been applied consistently to all periods presented in these financial statements4 and have been208,416applied consistently295,175 Financeby the Group. costs - financial liabilities at amortised cost 4 2,898 5,724

Net(a) financeRevenue costs recognition 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 OtherSale of Comprehensive goods Revenue and Expense Gain/(Loss)Revenue from on therevaluation sale of goods of property, in the courseplant and of ordinaryequipment activities is measured at the fair value of the consideration received or receivable,44,158 net of returns,24,108 Gain/(Loss)trade discounts on revaluation and volume of rebates. available-for-sale Revenue financialis recognised assets 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 Totalinvolvement comprehensive with the goods, revenue and and the expensesamount of revenuefor the year can be measured reliably. If it is probable that discounts will be granted and the amount can be attributablemeasured reliably, to beneficiaries then the discount is recognised as a reduction of revenue as the sales are recognised. 2,600,011 1,851,870 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 non- exchange 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 NotesTE RŪNANGA to and Ā IWIForming O NGĀPUHI Part of the Summary Consolidated Financial Statements

ForNOTES the Year TO EndedAND FORMING 30 June PART 2017 OF THE SUMMARY CONSOLIDATED FINANCIAL STATEMENTS 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 TEThe RŪNANGArecognition of non-exchange Ā IWI O NGĀPUHI revenue from Mobil Oil and Z Energy depends on the nature of any stipulations attached to the inflow of resources received, 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 SUMMARYsubsequently recognised CONSOLIDATED as non-exchange STATEMENT revenue as and OF when COMPREHENSIVE the 'conditions' are satisfied. REVENUE Stipulations AND that EXPENSE 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 Forliability, the which Year results Ended in the 30 immediate June 2017recognition of non-exchange revenue.

Government Grants, Donations Consolidated Group The recognition of non-exchange revenue from Government Grants and Donations depends on the nature of any stipulationsNote attached 2017to the inflow of 2016 resources received, and whether this creates a liability (i.e. present obligation) rather than the recognition of revenue. $ $

RevenueStipulations 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 Revenuethe recognition - exchange of a non-exchange transactions liability that is subsequently recognised as non-exchange revenue as and when the ‘conditions’3 are14,684,593 satisfied. 13,239,879 Revenue - non exchange transactions 3 2,113,784 3,964,652 OtherStipulations Income that are ‘restrictions’ do not specifically require the Group to return the inflow of resources received if they are3 not utilised1,589,378 in the way stipulated,1,289,133 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 CostDividend of sales revenue 6,628,495 7,358,464 EmployeeDividend revenueremunerationfrom investments is recognised when the shareholders' rights to receive payment has been established3 and the4,921,926amount can4,582,802be reliably Depreciationmeasured. and amortisation 5 290,262 321,861 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 Financecash flows income in a transaction in which substantially all the risks and rewards of ownership of the financial asset are transferred.4 Any interest208,416 in transferred295,175 Financefinancial costs assets - financialthat is created liabilities or retainedat amortised by the cost Group is recognised as a separate asset or liability. 4 2,898 5,724

NetThe finance Group derecognisescosts a financial liability when its contractual obligations are discharged, cancelled, or expire. The Group also derecognises205,518 financial289,451 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-for- Other 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 Totalaccounting comprehensive policies below. revenue and expenses for the year 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 NotesTE RŪNANGA to and Ā IWIForming O NGĀPUHI Part of the Summary Consolidated Financial Statements

ForNOTES the Year TO EndedAND FORMING 30 June PART 2017 OF THE SUMMARY CONSOLIDATED FINANCIAL STATEMENTS

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: TE• Cost RŪNANGA model: Cost (orĀ IWIfair value O NGĀPUHI for items acquired through non-exchange transactions) less accumulated depreciation and impairment. • 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 SUMMARYand losses on revaluation CONSOLIDATED are recognised STATEMENT in other comprehensive OF COMPREHENSIVE revenue and expense REVENUEand presented AND in the revaluationEXPENSE 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 Forlosses the between Year classes Ended of property,30 June plant 2017 and equipment are not offset. Any revaluation losses in excess of the credit balance of the revaluation reserve for that class of property, plant and equipment are recognised in surplus or deficit as an impairment.

All of the Group’s items of property plant and equipment are subsequently measured in accordance with the cost model, except for landConsolidated and buildings Group which are subsequently measured in accordance with the revaluation model. Note 2017 2016 $ $ Cost includes expenditure that is directly attributable to the acquisition of the asset. The cost of self-constructed assets includes the following: Revenue• The cost of materials and direct labour • 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.

TotalPurchased Income software that is integral to the functionality of the related equipment is capitalised as part of that equipment. 18,387,755 18,493,664

ExpensesWhen parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items (major components) of property, Costplant ofand sales equipment. 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 Totalreserve expenses to accumulated surplus. 16,749,779 16,656,281

Surplus/(deficit)Reclassification to before investment net financing property costs 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 FinanceAny gain incomearising on remeasurement is recognised in surplus or deficit to the extent that it reverses a previous impairment4 loss on the specific208,416property,295,175with any Financeremaining costsgain - recognisedfinancial liabilitiesin other at comprehensiveamortised cost revenue and expense and presented in the revaluation reserve in net4 assets/equity. 2,898Any loss is recognised5,724 immediately in surplus or deficit. Net finance costs 205,518 289,451 Subsequent Costs ShareSubsequent of equityexpenditure accountedis investeescapitalised surplus/(deficit)only when it is forprobable the yearthat the future economic benefits associated with the expenditure will flow695,066to the Group.(299,636)Ongoing repairs and maintenance is expensed as incurred. Surplus/(deficit)Depreciation for the year from continuing operations attributableDepreciation tois beneficiariesbased on the cost of an asset less its residual value, except for buildings which are based on the revalued amount 2,538,560less its residual1,827,198value, and 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 Othercomponents Comprehensive are depreciated Revenue separately. and Expense Gain/(Loss)Depreciation on methods, revaluation useful of property,lives and plantresidual and values equipment are reviewed at each reporting date and adjusted as appropriate. 44,158 24,108 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 NotesTE RŪNANGA to and Ā IWIForming O NGĀPUHI Part of the Summary Consolidated Financial Statements

ForNOTES the Year TO EndedAND FORMING 30 June PART 2017 OF THE SUMMARY CONSOLIDATED FINANCIAL STATEMENTS

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

SUMMARYInvestment property CONSOLIDATEDis property held either STATEMENTto earn rental incomeOF COMPREHENSIVEor for capital appreciation REVENUEor for both, ANDbut not EXPENSEfor sale in the ordinary course of business, use in 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 Otherand equipment, Income the property’s fair value at the date of reclassification becomes its cost for subsequent accounting. 3 1,589,378 1,289,133

Total Income 18,387,755 18,493,664 (f) Goods and services tax 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 Costis not of recoverable sales as input tax then it is recognised as part of the related asset or expense. 6,628,495 7,358,464 Employee remuneration 3 4,921,926 4,582,802 DepreciationThe net GST andpaid amortisationto, or received from the IRD, including the GST relating to investing and financing activities, is classified5 as an operating290,262 cash flow321,861in the Otherstatements expenses of cash flows. 3 4,909,097 4,393,154

TotalCommitments expenses and contingencies are disclosed exclusive of GST. 16,749,779 16,656,281

Surplus/(deficit)(g) Taxation before net financing costs 1,637,976 1,837,383

FinanceTRAION income and it subsidiaries are registered with the Charities Commission and exempt from income tax. 4 208,416 295,175 Finance costs - financial liabilities at amortised cost 4 2,898 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 attributableAn incorrect toestimate beneficiariesof the useful life or residual value will impact on the depreciable amount of an asset, therefore impacting on2,538,560the depreciation1,827,198expense 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 Otheruncertainty Comprehensive by: Revenue and Expense Gain/(Loss) • on revaluationPhysical inspection of property, of assets;plant and equipment 44,158 24,108 Gain/(Loss) • on revaluationAsset replacement of available-for-sale programmes; financial assets 17,293 564 • Review of second hand market prices for similar assets; and Total • comprehensiveAnalysis revenue of prior and asset expenses sales. for the year attributableThe Group has to beneficiariesnot made significant changes to past assumptions concerning useful lives and residual values. 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

3. REVENUE Consolidated Group 2017 2016 $ $ REVENUE: Revenue from exchange transactions TE RŪNANGA Ā IWI O NGĀPUHI Sale of goods 9,417,951 11,007,774 Rental income - investment properties 230,654 183,152 SUMMARYManagement fees CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE 27,595 137,806 Grant received 15,000 ForGovernment the Year contracts Ended 30 June 2017 4,691,848 1,724,389 Non-Government contracts 217,128 - Other exchange revenue Consolidated84,417 Group186,758 Note 14,684,5932017 13,239,8792016 Revenue from non-exchange transactions $ $ Government contracts 560,582 1,876,892 RevenueNon-government contracts 475,547 298,817 RevenueSponsorship - exchange transactions 3 14,684,59310,000 13,239,879229,391 RevenueScholarship - non exchange transactions 3 2,113,7846,500 3,964,652- OtherAquaculture Income claims settlement 3 1,589,37894,000 1,289,133- Grant and compensation payments received 957,593 - TotalDonations Income and goods-in-kind received: 18,387,755 18,493,664 Funds received 9,562 1,446,118 ExpensesProperty plant & equipment received - 113,434 Cost of sales 6,628,4952,113,784 7,358,4643,964,652 Employee remuneration 3 4,921,926 4,582,802 Depreciation and amortisation 5 290,262 321,861 OTHER INCOME: Other expenses 3 4,909,097 4,393,154 Dividend income (available for sale) 1,261,298 977,722 TotalRevaluation expenses of investment property 16,749,779185,000 16,656,281- Reversal of impairment on ETS units - 124,280 Surplus/(deficit)Reversal of devaluation before of property net financing plant & costsequipment 1,637,976143,080 1,837,383187,131 1,589,378 1,289,133 Finance income 4 208,416 295,175 FinanceEMPLOYEE costs REMUNERATION: - financial liabilities at amortised cost 4 2,898 5,724 Wages & salaries 4,853,970 4,548,249 NetKiwisaver finance contributions costs 205,51867,956 289,45134,553 4,921,926 4,582,802 Share of equity accounted investees surplus/(deficit) for the year 695,066 (299,636) OTHER EXPENSES: Surplus/(deficit) for the year from continuing operations attributableBad and doubtful to beneficiaries debts 2,538,5605,540 1,827,1983,572 Contractors 1,123,839 661,858 OtherDirectors Comprehensive fees (refer Note 14)Revenue and Expense 176,926 161,766 Gain/(Loss)Impairment/devaluation on revaluation of property, of property, plant plant & equipment and equipment 44,158- 24,1082,227 Gain/(Loss)Devaluation ofon investment revaluation properties of available-for-sale (refer Note 10) financial assets 17,293- 10,000564 Impairment of receivables (refer Note 7) 31,000 524,323 TotalImpairment comprehensive of stock revenue and expenses for the year 21,231 26,218 attributableHapu development to beneficiaries distribution 2,600,01155,000 1,851,870115,000 Koha and hui 9,144 19,528 Leases 162,608 57,282 Loss on sale of property, plant & equipment 63,738 2,928 Management fee 15,165 - Quota levies 412,467 369,051 Service delivery costs 492,575 935,058 Scholarships 92,500 85,000 Sponsorships (refer Note 17) 241,613 30,038 Trustee fees (refer Note 14) 201,071 192,593 67,500 67,500 Other expenses 1,737,180 1,129,212 4,909,097 4,393,154

7,500 7,500 7,500 7,500 7,500 7,500 Hokianga Ki Te Raki 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 67,500 67,500

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 KO AU KO TĀTOU KO NGĀPUHI Te Rūnanga-Ā-Iwi O Ngāpuhi

Te Rūnanga-Ā-Iwi O Ngāpuhi NotesTE RŪNANGA to and Ā IWIForming O NGĀPUHI Part of the Summary Consolidated Financial Statements

ForNOTES the Year TO EndedAND FORMING 30 June PART 2017 OF THE SUMMARY CONSOLIDATED FINANCIAL STATEMENTS

For the Year Ended 30 June 2017

4. NET FINANCE COSTS Consolidated Group 2017 2016 Finance income $ $ Interest income (loans & receivables) 208,416 233,127 TEInterest RŪNANGA income (available Ā IWI for O sale) NGĀPUHI - 62,048 Total finance income 208,416 295,175 SUMMARY CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE Finance costs Interest expense - financial liabilities at amortised cost 2,898 5,724 ForTotal thefinance Year costs Ended 30 June 2017 2,898 5,724

Net Finance Costs Consolidated205,518 Group289,451 Note 2017 2016 5. DEPRECIATION AND AMORTISATION Consolidated$ Group$ 2017 2016 Revenue Note $ $ RevenueDepreciation - exchange transactions 3- 14,684,593282,690 13,239,879314,964 RevenueAmortisation - non exchange transactions 39 2,113,7847,572 3,964,6526,897 Other Income 3 1,589,378290,262 1,289,133321,861

Total6. CASH Income AND CASH EQUIVALENTS Terms Interest Rate 18,387,755Consolidated18,493,664 Group 2017 2016 2017 2016 ExpensesCurrent assets % % $ $ CostBank of balances sales On Call - - 6,628,4954,688,962 7,358,4644,534,997 EmployeeCall deposits remuneration - BNZ and ASB Bank On Call 0.50 2.85/2.753 4,921,9263,310,969 4,582,8024,823,126 DepreciationBNZ investment and portfolio amortisation On Call - 3.005 290,262- 3,210,477321,861 OtherCash expensesand vouchers 3 4,909,0978,516 4,393,1545,086 8,008,447 12,573,686 TotalCurrent expenses liabilities 16,749,779 16,656,281 Bank overdraft used for cash management purposes - (48,371) Surplus/(deficit)Cash and cash equivalents before net in financing the statement costs of cash flows 1,637,9768,008,447 12,525,3151,837,383

FinanceThe carrying income value of the cash and cash equivalents is their fair value. 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, NetKaikohe, finance which costs has a market value of $1,830,000 at 30 June 2017 (2016: $1,750,000). 205,518 289,451

ShareThe BNZ of equity has provided accounted a revolving investees credit surplus/(deficit) facility to Ngāpuhi for the Booksyear and Stationery Limited to a limit of $50,000. The BNZ facility is secured695,066 by a guarantee(299,636) 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)of Ngāpuhi Books for and the Stationery year from Limited. continuing operations 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 Otherguarantee Comprehensive form from Ngāpuhi Revenue Asset and Holding Expense Company Limited, and a perfected security interest in all present and after acquired property of Ngāpuhi Service Gain/(Loss)Station Limited. on revaluation of property, plant and equipment 44,158 24,108 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 attributable7. RECEIVABLES to beneficiaries - EXCHANGE TRANSACTIONS 2,600,011Consolidated 1,851,870Group 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 500 500 793,908 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

NotesTE RŪNANGA to and Ā FormingIWI O NGĀPUHI Part of the Summary Consolidated Financial Statements

ForNOTES the Year TO EndedAND FORMING 30 June PART 2017 OF THE SUMMARY CONSOLIDATED FINANCIAL STATEMENTS

For the Year Ended 30 June 2017

8. INVESTMENTS Category Consolidated Group of Financial 2017 2016 Current Instrument $ $ BNZ Investment Portfolio Bonds (at fair value) Available for Sale - 349,822 TE RŪNANGA Ā IWI O NGĀPUHI - 349,822 Non-Current BNZ Investment Portfolio Bonds (at fair value) Available for Sale - 1,201,237 SUMMARYMint Asset Management CONSOLIDATED Income Fund STATEMENT OF COMPREHENSIVE REVENUE ANDAvailable EXPENSE for Sale 8,088,359 - Aotearoa Fisheries Limited income shares (at cost) Available for Sale ** 12,319,033 12,319,033 Paper Plus shares (at cost) Available for Sale * 24,000 24,000 ForCSB sharesthe Year (at cost) Ended 30 June 2017 Available for Sale * - 2,000 Red Circle Wholesale Limited shares (at cost) Available for Sale * 2,000 20,433,392Consolidated13,546,270 Group Note 2017 2016 Total Investments Held 20,433,392$ 13,896,092$ 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 Revenueinstruments - exchange at reporting transactions date. 3 14,684,593 13,239,879 Revenue - non exchange transactions 3 2,113,784 3,964,652 Other* The Incomeshares in Paper Plus and Red Circle Wholesale Limited (2016: CSB) are classified as available for sale, but cannot3 be sold as they1,589,378 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 Totalshares Income for impairment at 30 June 2017 and have concluded that there is no indication of impairment. 18,387,755 18,493,664

Expenses** No consideration has ever been given to selling the Aotearoa Fisheries Limited shares. CostAotearoa of sales Fisheries Limited income shares 6,628,495 7,358,464 EmployeeThe Directors remuneration have assessed these shares for impairment at 30 June 2017 and have concluded that there is no indication3 of impairment.4,921,926 4,582,802 Depreciation and amortisation 5 290,262 321,861 Other9. INTANGIBLE expenses ASSETS 3 4,909,097 4,393,154 Fish Quota NZ ETS Computer Total Consolidated Group Total expenses Units 16,749,779Software 16,656,281 $ $ $ $ Surplus/(deficit)Cost/valuation before net financing costs 1,637,976 1,837,383 Balance at 1 July 2016 21,294,857 140,922 135,385 21,571,164 FinanceAdditions income - 4 - 208,416- 295,175- FinanceBalance costsas at 30- financial June 2017 liabilities at amortised cost 21,294,857 140,9224 135,3852,898 21,571,1645,724 Accumulated amortisation and impairment Net finance costs 205,518 289,451 Balance at 1 July 2016 - 1,744 13,943 15,687 Amortisation expense - - 7,572 7,572 Share of equity accounted investees surplus/(deficit) for the year 695,066 (299,636) Balance at 30 June 2017 - 1,744 21,515 23,259

Surplus/(deficit)Net book value for the year from continuing operations attributable30/06/2016 to beneficiaries 21,294,857 139,178 2,538,560121,442 21,555,4771,827,198 30/06/2017 21,294,857 139,178 113,870 21,547,905 Other Comprehensive Revenue and Expense Gain/(Loss)ETS Units on revaluation of property, plant and equipment 44,158 24,108 Gain/(Loss)NAHC is deemed on revaluationa participant of available-for-salein the New Zealand financialEmission assetsTrading Scheme (ETS) as it is an owner of fishing quota. The carbon credits17,293are not consumed564 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 Totalcarbon comprehensivemarkets. The NZU'srevenueare andnot expensesamortised forbut theare yeartested for impairment on an annual basis or when indications of impairment exist. NZU's relate to units attributablethat were allocated to beneficiariesto the Group by the Ministry for the Environment as part of the fisheries allocation for quota owned. In 2017 the2,600,011market value 1,851,870of the ETS 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 Consolidated Group 2017 2016 $ $ Balance at 1 July 1,595,000 1,605,000 Fair value (losses)/gains on valuation 185,000 (10,000) Balance at 30 June 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. 78 KO AU KO TĀTOU KO NGĀPUHI 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 Current $ $ Leases 6,502 13,216 Non-current Leases 16,456 - Total 22,958 13,216 Finance lease liabilities Consolidated Group TheTE future RŪNANGA minimum lease Ā paymentsIWI O NGĀPUHI are as follows: 2017 2016 $ $ LessSUMMARY than one year CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE 6,502 13,216 Between one and five years 16,456 - Total 22,958 13,216 For the Year Ended 30 June 2017 The Group has finance leases on plant and equipment with a carrying value of $20,395 (2016: $9,938). The leases relate to the purchase of telephone equipment from the network provider on interest free terms and to photocopiers. At the end of the lease the telephone equipment will be owned by the Group. There were no contingent rents Consolidated Group relating to the leases and therefore none were recognised as an expense within the period. There were no subleases with respect to the Group's finance leases. Note 2017 2016 12. NON EXCHANGE LIABILITIES Con$solidated Group$ 2017 2016 CuRevenuerrent $ $ DeferredRevenue non-exchange - exchange revenue transactions 3 14,684,59387,256 13,239,87982,207 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 recognisedOther Income at the point-in-time as each stipulated condition is satisfied. 3 1,589,378 1,289,133 13. DEFERRED REVENUE Consolidated Group Total Income 18,387,7552017 18,493,6642016 Current $ $ RevenueExpenses received in advance - services 167,454 924,089 14Cost. REL ofAT salesED PARTY DISCLOSURES 6,628,495 7,358,464 KeEmployeey governa nremunerationce personnel remuneration 3 4,921,926 4,582,802 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 employedTotal expenses as employees of the Group, on normal employment terms. 16,749,779 16,656,281 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 executiveSurplus/(deficit) officers) in eachbefore class net of financingkey management costs personnel is presented below: 1,637,976 1,837,383 2017 Number of 2016 Number of Finance income $ Individuals4 $208,416 Individuals295,175 MembersFinance of costs the governing - financial body liabilities of TRAION at amortised (Trustees) cost 201,071 11 4 192,5932,898 11 5,724 Members of the governing body of subsidiaries (Directors) 176,926 15 162,747 15 SeniorNet financeexecutive costs officers 783,139 8 566,925205,518 6289,451 2017 2016 Share of equity accounted investees surplus/(deficit) for the year 695,066 (299,636) Trustee Remuneration $ $ TeSurplus/(deficit) Rau Allen for the year from continuing operations 8,900 8,480 Carolattributable Dodd to beneficiaries 2,538,56027,196 1,827,19839,540 Brian Joyce 8,900 8,480 AnnetteOther Kaipo Comprehensive Revenue and Expense 11,772 10,313 MikeGain/(Loss) Kake on revaluation of property, plant and equipment 9,67744,158 8,78024,108 HeleneGain/(Loss) Leaf on revaluation of available-for-sale financial assets 8,90017,293 8,780564 Raniera Tau 88,658 74,300 NgawaiTotal Tuson comprehensive revenue and expenses for the year 8,900 8,480 Waneattributable Wharerau to beneficiaries 2,600,01110,567 1,851,8708,480 Keith Wihongi 8,900 8,480 Lorraine Anne Young 8,700 8,480 201,071 192,593 Reimbursements 10,699 18,402 Total remuneration and reimbursements to Trustees 211,770 210,995 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 Pūrongo-Ā-Tau | Annual Report 2017

Tel: +64 9 407 7250 BDO Northland Independent Auditor’s Report to the Fax: +64 9 407 7129 Kerikeri Office [email protected]: +64 9 407 7250 PBDO O Box Northland 304, Kerikeri 0245 www.bdo.co.nzFax: +64 9 407 7129 BayKerikeri of Islands, Office New Zealand Tel: +64 9 407 7250 Beneficiaries of [email protected] P O Box 304, Kerikeri 0245 BDO Northland Fax: +64 9 407 7129 www.bdo.co.nz WhangareiBay of Islands, Office New Zealand Kerikeri Office [email protected] Te Rūnanga-Ā-Iwi O Ngāpuhi and Subsidiaries P O Box 304, Kerikeri 0245 Tel: 64 9 430 0471 www.bdo.co.nz Whangarei Office Bay of Islands, New Zealand

INDEPENDENT AUDITOR’S REPORT Tel: 64 9 430 0471 Whangarei Office TO THE BENEFICIARIES OF Tel: 64 9 430 0471 INDEPENDENTTE RUNANGA A AUDITOR’S IWI O NGAPUHI REPORT AND SUBSIDIARIES TO THE BENEFICIARIES OF OpinionTE RUNANGA A IWI O NGAPUHI AND SUBSIDIARIES INDEPENDENT AUDITOR’S REPORT The summary consolidated financial statements on pages 67 to 78, which comprise the summary consolidated statementTO ofTHE BENEFICIARIES OF financialOpinion position as at 30 June 2017, the summary consolidated statement of comprehensive revenue & expense, summaryTE RUNANGA A IWI O NGAPUHI AND SUBSIDIARIES consolidatedThe summary statement consolidated of changesfinancial in statements net assets/equity on pages and 67 summaryto 78, which consolidated comprise cashthe summary flow statement consolidated for the statement year then of ended,financial and position related as notes, at 30 Juneare derived 2017, the from summary the audited consolidated consolidated statement financial of comprehensive statements of Terevenue Runanga & expense, A Iwi O Ngapuhi summaryOpinion & Subsidiariesconsolidated for statement the year of ended changes 30 June in net 2017. assets/equity and summary consolidated cash flow statement for the year thenThe summary consolidated financial statements on pages 67 to 78, which comprise the summary consolidated statement of Inended, our opinion, and related the accompanyingnotes, are derived summary from consolidatedthe audited consolidatedfinancial statements financial are statements consistent, of Tein allRunanga material A Iwirespects, O Ngapuhi financialwith & position as at 30 June 2017, the summary consolidated statement of comprehensive revenue & expense, summary (Subsidiariesor a fair summary for the ofyear) the ended audited 30 Juneconsolidated 2017. financial statements, in accordance with PBE FRS-43: Summary Financialconsolidated statement of changes in net assets/equity and summary consolidated cash flow statement for the year then StatementsIn our opinion, issued the byaccompanying the New Zealand summary Accounting consolidated Standards financial Board statements. are consistent, in all material respects, ended,with and related notes, are derived from the audited consolidated financial statements of Te Runanga A Iwi O Ngapuhi & (or a fair summary of) the audited consolidated financial statements, in accordance with PBE FRS-43: Summary FinancialSubsidiaries for the year ended 30 June 2017. Statements issued by the New Zealand Accounting Standards Board. In our opinion, the accompanying summary consolidated financial statements are consistent, in all material respects, with Summary Consolidated Financial Statements (or a fair summary of) the audited consolidated financial statements, in accordance with PBE FRS-43: Summary Financial The summary consolidated financial statements do not contain all the disclosures required by New Zealand equivalentsStatements to issued by the New Zealand Accounting Standards Board. InternationalSummary Consolidated Financial Reporting Financial Standards Statements (NZ IFRS). Reading the summary consolidated financial statements and the auditor’The summarys report consolidated thereon, therefore, financial statementsis not a substitute do not forcontain reading all thethe disclosuresaudited consolidated required by financial New Zealand statements equivalents and the to auditor’sInternational report Financial thereon. Reporting The summary Standards consolidated (NZ IFRS). financial Reading statements the summary and consolidated the audited financialconsolidated statements financial and statements theSummary Consolidated Financial Statements doauditor’ not reflects report the thereon, effects therefore,of events that is not occurred a substitute subsequent for reading to the the date audited of our consolidated report on the financial audited statements consolidated and financial theThe summary consolidated financial statements do not contain all the disclosures required by New Zealand equivalents to statements.auditor’s report thereon. The summary consolidated financial statements and the audited consolidated financial statementsInternational Financial Reporting Standards (NZ IFRS). Reading the summary consolidated financial statements and the do not reflect the effects of events that occurred subsequent to the date of our report on the audited consolidated financialauditor’s report thereon, therefore, is not a substitute for reading the audited consolidated financial statements and the statements. auditor’s report thereon. The summary consolidated financial statements and the audited consolidated financial statements The Audited Consolidated Financial Statements and Our Report Thereon do not reflect the effects of events that occurred subsequent to the date of our report on the audited consolidated financial statements. WeThe expressed Audited Consolidated an unmodified Financial audit opinion Statements on the andaudited Our consolidatedReport Thereon financial statements in our report dated 27 September 2017. We expressed an unmodified audit opinion on the audited consolidated financial statements in our report dated The Audited Consolidated Financial Statements and Our Report Thereon Trustees’27 September Responsibility 2017. for the Summary Consolidated Financial Statements We expressed an unmodified audit opinion on the audited consolidated financial statements in our report dated TrusteesTrustees’ are Responsibility responsible onfor behalf the Summary of the Group Consolidated for the preparation Financial Statementsof the summary consolidated financial statements27 in September 2017. 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 Consolidated Financial Statements accordance with PBE FRS-43: Summary Financial Statements. Auditor’s Responsibility Trustees are responsible on behalf of the Group for the preparation of the summary consolidated financial statements in accordance with PBE FRS-43: Summary Financial Statements. 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 whichOur responsibility were conducted is to expressin accordance an opinion with onInternational whether the Standard summary on consolidated Auditing (New financial Zealand) statements (ISA (NZ)) are 810 consistent, (Revised), in all Engagementsmaterial respects, to Report with (onor Summaryare a fair Financial summary Statements of) the audited. consolidated financial statements based on our procedures, which were conducted in accordance with International Standard on Auditing (New Zealand) (ISA (NZ)) 810 (Revised), Our responsibility is to express an opinion on whether the summary consolidated financial statements are consistent, in all InEngagements addition to toassurance Report onservices Summary our Financialfirm provides Statements other services. in the area of business advisory. We have no relationshipmaterial respects, with (or are a fair summary of) the audited consolidated financial statements based on our procedures, with, or interests in, Te Runanga A Iwi O Ngapuhi & Subsidiaries, other than BDO Northland have employees that are de-which were conducted in accordance with International Standard on Auditing (New Zealand) (ISA (NZ)) 810 (Revised), scendantsIn addition of to Ngapuhi. assurance services our firm provides other services in the area of business advisory. We have no relationshipEngagements to Report on Summary Financial Statements. with, or interests in, Te Runanga A Iwi O Ngapuhi & Subsidiaries, other than BDO Northland have employees that are de- Otherscendants Information of Ngapuhi. In addition to assurance services our firm provides other services in the area of business advisory. We have no relationship The Trustees are responsible for the other information. The other information obtained at the date of this auditor’s reportwith, isor interests in, Te Runanga A Iwi O Ngapuhi & Subsidiaries, other than BDO Northland have employees that are de- informationOther Information contained in the annual report, but does not include the summary consolidated financial statements and ourscendants of Ngapuhi. auditor’sThe Trustees report are thereon. responsible Our foropinion the other on the information. consolidated The summary other information financial statements obtained at does the not date cover of this the auditor’s other information report is informationand we do not contained express inany the form annual of audit report, opinion but doesor assurance not include conclusion the summary thereon. consolidated financial statements and ourOther Information Inauditor’s connection report with thereon. our audit Our of opinion the summary on the consolidated summaryfinancial statements,financial statements our responsibility does not coveris to read the otherthe other information The Trustees are responsible for the other information. The other information obtained at the date of this auditor’s report is informationand we do not and, express in doing any so, form consider of audit whether opinion the or otherassurance information conclusion is materially thereon. inconsistent with the consolidated information contained in the annual report, but does not include the summary consolidated financial statements and our financialIn connection statements with our or auditour knowledge of the summary obtained consolidated in the audit financial or otherwise statements, appears our to responsibility be materially is misstated. to read the other auditor’s report thereon. Our opinion on the consolidated summary financial statements does not cover the other information If,information based on and,the work in doing we haveso, consider performed whether on the the other other information information obtained is materially prior toinconsistent the date of with this theauditor’s consolidated report, andwe we do not express any form of audit opinion or assurance conclusion thereon. concludefinancial statementsthat there isor a our material knowledge misstatement obtained ofin thisthe otheraudit orinformation, otherwise appearswe are required to be materially to report misstated. that fact. We haveIn connection with our audit of the summary consolidated financial statements, our responsibility is to read the other nothingIf, based to on report the work in this we regard. have performed on the other information obtained prior to the date of this auditor’s report, informationwe and, in doing so, consider whether the other information is materially inconsistent with the consolidated conclude that there is a material misstatement of this other information, we are required to report that fact. We havefinancial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. Thisnothing audit to reportreport relatesin this regard.to the summary consolidated financial statements of Te Runanga A Iwi O Ngapuhi & subsidiariesIf, basedfor on the work we have performed on the other information obtained prior to the date of this auditor’s report, we the year ended 30 June 2017 included on the website of Te Runanga A Iwi O Ngapuhi. The governing body of Te Runangaconclude A that there is a material misstatement of this other information, we are required to report that fact. We have IwiThis O audit Ngapuhi report is responsible relates to the for summarythe maintenance consolidated and integrity financial of statements Te Runanga of ATe Iwi Runanga O Ngapuhi A Iwi website. O Ngapuhi We & have subsidiaries not beennothing for to report in this regard. engagedthe year toended report 30 onJune the 2017 integrity included of this on thewebsite. website We of accept Te Runanga no responsibility A Iwi O Ngapuhi. for any The changes governing that maybody have of Te occurred Runanga to A theIwi Osummary Ngapuhi consolidated is responsible financial for the maintenancestatements since and theyintegrity were of initially Te Runanga presented A Iwi onO Ngapuhithe website. website. The Weaudit have report not refersbeenThis audit report relates to the summary consolidated financial statements of Te Runanga A Iwi O Ngapuhi & subsidiaries for onlyengaged to the to summaryreport on consolidatedthe integrity financialof this website. statements We namedaccept above.no responsibility It does not for provide any changes an opinion that mayon any have other occurred the to year ended 30 June 2017 included on the website of Te Runanga A Iwi O Ngapuhi. The governing body of Te Runanga A informationthe summary which consolidated may have financial been hyperlinked statements to/from since they these were summary initially consolidated presented on financial the website. statements. The audit If readers report refersofIwi this O Ngapuhi is responsible for the maintenance and integrity of Te Runanga A Iwi O Ngapuhi website. We have not been reportonly to arethe concerned summary consolidated with the inherent financial risks statements arising from named electronic above. data It doescommunication not provide they an opinion should onrefer any to other the published engaged to report on the integrity of this website. We accept no responsibility for any changes that may have occurred to hardinformation copy of which the audited may have summary been hyperlinkedconsolidated to/from financial these statements summary and consolidated related audit financial report. statements. Legislation If in readers New Zealand ofthe this summary consolidated financial statements since they were initially presented on the website. The audit report refers governingreport are theconcerned preparation with andthe inherentdissemination risks arisingof financial from statementselectronic dataand summarycommunication financial they statements should refer may to differ the published fromonly to the summary consolidated financial statements named above. It does not provide an opinion on any other legislationhard copy ofin theother audited jurisdictions. summary consolidated financial statements and related audit report. Legislation in New Zealandinformation which may have been hyperlinked to/from these summary consolidated financial statements. If readers of this governing the preparation and dissemination of financial statements and summary financial statements may differ fromreport are concerned with the inherent risks arising from electronic data communication they should refer to the published legislation in other jurisdictions. hard copy of the audited summary consolidated financial statements and related audit report. Legislation in New Zealand BDO Northland governing the preparation and dissemination of financial statements and summary financial statements may differ from Kerikeri legislation in other jurisdictions. NewBDO NorthlandZealand 27Kerikeri September 2017 BDO Northland New Zealand 27PARTNERS September: 2017Adelle Allbon Angela Edwards Scott Kennedy Robyn Terlesk Kerikeri New Zealand BDOPARTNERS New Zealand: Ltd,Adelle a New Allbon Zealand limited Angelaliability Edwards company, is a memberScott ofKennedy BDO International Robyn Limited, Terlesk a UK company limited by guarantee, and forms part27 of Septemberthe 2017 international BDO network of independent member firms. BDO New Zealand is a national association of independent member firms which operate

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 ofPARTNERS the : Adelle Allbon Angela Edwards Scott Kennedy Robyn Terlesk international BDO network of independent member firms. BDO New Zealand is a national association of independent member firms which operate 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 the international BDO network of independent member firms. BDO New Zealand is a national association of independent member firms which operate 80 KO AU KO TĀTOU KO NGĀPUHI Te Rūnanga-Ā-Iwi O 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