<DOCUMENT>
<TYPE>EX-99.A8
<SEQUENCE>10
<FILENAME>dex99a8.txt
<DESCRIPTION>NEW ZEALAND
<TEXT>
<PAGE>


                                                                     Exhibit A-8

                                   New Zealand


                                   Duke Energy
                                       |
                                  Duke Capital
                                       |
                                   PanEnergy
                                       |
                                      DESI
                                       |
                                     DEGAD
                                       |
                                      DEI
                                       |
                                      DEG
                                       |
                                   TE Bermuda
                                       |
                                    Duke New
                                    Zealand


Ownership is 100% unless otherwise specified


</TEXT>
</DOCUMENT>