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// HIGHBANKISSUE 02 · ON THE BOOK

Aoraki Trade Exports Ltd

PREMIUM FOOD AND NUTRITIONAL EXPORTS · ASIA-PACIFIC

Twelve years old, founder-led, first generation. Distributors in Singapore and Taipei and two fast-growing Greater China relationships on open account. Invoiced almost entirely in USD; costs almost entirely in NZD. Eight years with the bank.

COMPOSITE TEACHING CASE

Aoraki Trade Exports Ltd is a fictional construction. The figures, relationships and decisions on this page are illustrative — built for teaching, not drawn from any real borrower or transaction.

// WHAT WAS ASKED

THE REQUEST
Existing
NZ$4.0m revolver, NZD
Requested
NZ$6.0m equivalent, multi-currency
Third currency
Not named
ON THE FILE
Revenue
NZ$36m, up 28% in two years
USD share of sales
75%, from 55%
Export debtor days
74, up 21
Hedge cover
4 months, from 9
Operating cash flow
NZ$1.1m, down 45%

// WHAT THE BANK DID

Approved in a different shape: an NZD core with a USD sub-limit against eligible receivables and a minimum hedge-cover covenant. The third currency was left open, on a condition — a currency-mapped cash flow and named counterparties.

The reasoning is in the file itself — the four options that were on the table, how readers answered, and the senior banker's read of the same numbers.

Open issue 02

// READ FROM OTHER CHAIRS

The same file, and the same week, from the chairs of the people on the other side of it.

Nothing further is recorded here about Aoraki Trade Exports. This record holds published files only — when the business next appears in an issue, its entry grows.

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