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Electric utility segment (Tables)

12 Months Ended

Dec. 31, 2023

Electric Utility Subsidiary [Abstract]

Schedule of Regulatory Assets

Regulatory assets were as follows:

December 31			2023						2022
(in thousands)
Retirement benefit plans (balance primarily varies with plans’ funded statuses)			$	70,616					$	69,919
Income taxes (2-36 years)			81,620						82,583
Decoupling revenue balancing account and RAM (1-2 years)			19,002						14,290
Right-Of-Use (ROU) assets (21 years remaining)			9,067						7,711
Vacation earned, but not yet taken (1 year)			14,585						14,109
COVID-19 related costs (to be determined by PUC)			8,715						11,403
ECRC/PPAC (1 year)			24,691						20,369
Maui windstorm and wildfire related costs (to be determined by PUC)			14,692						—
Retirement of generating units (10 years)			29,930						—
Other (1-36 years remaining)			21,886						22,129
Total regulatory assets			$	294,804					$	242,513
Included in:
Current assets			$	68,453					$	52,273
Long-term assets			226,351						190,240
Total regulatory assets			$	294,804					$	242,513

Schedule of Regulatory Liabilities

Regulatory liabilities were as follows:

December 31			2023						2022
(in thousands)
Cost of removal in excess of salvage value (1-79 years)			$	591,298					$	577,985
Income taxes (2-36 years)			303,225						316,947
Decoupling revenue balancing account and RAM (1-2 years)			5,995						10,426
Retirement benefit plans (balance primarily varies with plans’ funded statuses)			171,421						81,950
Solar tax credits (1-18 years)			49,507						50,240
ECRC/PPAC (1 year)			15,169						4,034
Enterprise Resource Planning (ERP) Benefits (2 years)			12,409						10,491
Other (1 year remaining)			1,666						3,577
Total regulatory liabilities			$	1,150,690					$	1,055,650
Included in:
Current liabilities			$	36,559					$	31,475
Long-term liabilities			1,114,131						1,024,175
Total regulatory liabilities			$	1,150,690					$	1,055,650

Schedule of Voluntary Liquidation and Redemption Prices of Cumulative Preferred Stock

The following series of cumulative preferred stock are redeemable only at the option of the respective company at the following prices in the event of voluntary liquidation or redemption:

December 31, 2023			Voluntary liquidation price						Redemption price
Series
C, D, E, H, J and K (Hawaiian Electric)			$	20					$	21
I (Hawaiian Electric)			20						20
G (Hawaii Electric Light)			100						100
H (Maui Electric)			100						100

Schedule of Purchase Commitments

As of December 31, 2023, the Utilities’ estimated future minimum payments pursuant to purchase obligations related to material contracts for the following five years and thereafter are as follows:

			Payments Due
(in millions)			2024						2025						2026						2027						2028			Thereafter
Firm capacity PPAs			$	74					$	74					$	74					$	74					$	70		$	295
Renewable dispatchable generation plus energy storage and energy storage PPAs			49						49						49						49						49			740
Fuel transportation			7						7						7						2						—			—
Total			$	130					$	130					$	130					$	125					$	119		$	1,035

Schedule of Purchases From All IPPs

Purchases from all IPPs were as follows: 

Years ended December 31						2023						2022						2021
(in millions)
Kalaeloa						$	298					$	342					$	204
AES Hawaii1						—						82						130
HPOWER						70						73						70
Hamakua Energy						71						66						53
Puna Geothermal Venture						38						48						29
Wind IPPs						125						119						124
Solar IPPs						72						57						50
Other IPPs2						(2)						7						10
Total IPPs						$	672					$	794					$	670

1 The term of the PPA with AES Hawaii expired on September 1, 2022 and the AES Hawaii coal plant ceased operations.

2 Includes hydro power and other PPAs.

Schedule of Changes in Asset Retirement Obligation

Changes to the ARO liability included in “Other liabilities” on Hawaiian Electric’s balance sheet were as follows:

(in thousands)			2023						2022
Balance, January 1			$	11,548					$	11,110
Accretion expense			463						442
Liabilities incurred			—						—
Liabilities settled			(2)						(4)
Balance, December 31			$	12,009					$	11,548

Schedule of Net Annual Incremental Amounts Proposed to be Collected (Refunded)

The filing reflected ARA revenues for 2023 to be collected from January 1 through December 31, 2024, as follows:

(in millions)						Hawaiian Electric						Hawaii Electric Light						Maui Electric						Total
2024 ARA revenues						$	16.6					$	4.1					$	4.0					$	24.7
Management Audit savings commitment						(4.6)						(1.0)						(1.0)						(6.6)
Net 2024 ARA revenues						$	12.0					$	3.1					$	3.0					$	18.1

Note: Columns may not foot due to rounding.

The net incremental amounts between the 2023 spring and fall revenue reports are shown in the following table. The amounts are to be collected (refunded) from January 1 through December 31, 2024 under the RBA rate tariffs, which were included in the 2023 fall revenue report filing.

(in millions)						Hawaiian Electric						Hawaii Electric Light						Maui Electric						Total
Incremental RAM revenues and ARA revenues						$	16.6					$	4.1					$	4.0					$	24.7
Annual change in accrued RBA balance through September 30, 2023 (and associated revenue taxes)						3.6						(0.3)						0.1						3.4
Incremental Performance Incentive Mechanisms (net)						0.1						—						—						0.1
Incremental MPIR/EPRM Revenue Adjustment						—						—						2.0						2.0
Net incremental amount to be collected under the RBA rate tariffs						$	20.3					$	3.8					$	6.1					$	30.2

Note: Columns may not foot due to rounding.

Schedule of Consolidating Statements of Income

Consolidating statement of income

Year ended December 31, 2023

(in thousands)			Hawaiian Electric						Hawaii Electric Light						Maui Electric												Consolidating adjustments									Hawaiian Electric Consolidated
Revenues			$	2,356,478					464,161						448,882												—									$	3,269,521
Expenses
Fuel oil			913,801						105,009						192,610												—									1,211,420
Purchased power			486,067						142,837						42,865												—									671,769
Other operation and maintenance			343,462						85,261						104,834												—									533,557
Depreciation			164,150						42,541						37,014												—									243,705
Taxes, other than income taxes			221,664						43,095						42,153												—									306,912
Total expenses			2,129,144						418,743						419,476												—									2,967,363
Operating income			227,334						45,418						29,406												—									302,158
Allowance for equity funds used during construction			11,721						1,411						2,032												—									15,164
Equity in earnings of subsidiaries			44,809						—						—												(44,809)			[2]						—
Retirement defined benefits credit (expense)—other than service costs			3,735						667						(99)												—									4,303
Interest expense and other charges, net			(62,362)						(11,650)						(12,933)												805			[1]						(86,140)
Allowance for borrowed funds used during construction			4,081						451						669												—									5,201
Interest Income			5,113						1,071						1,075												(805)			[1]						6,454
Income before income taxes			234,431						37,368						20,150												(44,809)									247,140
Income taxes			39,399						8,327						3,467												—									51,193
Net income			195,032						29,041						16,683												(44,809)									195,947
Preferred stock dividends of subsidiaries			—						534						381												—									915
Net income attributable to Hawaiian Electric			195,032						28,507						16,302												(44,809)									195,032
Preferred stock dividends of Hawaiian Electric			1,080						—						—												—									1,080
Net income for common stock			$	193,952					28,507						16,302												(44,809)									$	193,952

Consolidating statement of income

Year ended December 31, 2022

(in thousands)			Hawaiian Electric						Hawaii Electric Light						Maui Electric												Consolidating adjustments									Hawaiian Electric Consolidated
Revenues			$	2,452,969					485,590						470,355												(327)			[1]						$	3,408,587
Expenses
Fuel oil			917,801						133,238						214,575												—									1,265,614
Purchased power			601,235						143,636						48,713												—									793,584
Other operation and maintenance			326,785						85,110						85,706												—									497,601
Depreciation			158,725						41,404						35,295												—									235,424
Taxes, other than income taxes			228,843						44,685						43,645												—									317,173
Total expenses			2,233,389						448,073						427,934												—									3,109,396
Operating income			219,580						37,517						42,421												(327)									299,191
Allowance for equity funds used during construction			8,464						898						1,212												—									10,574
Equity in earnings of subsidiaries			47,493						—						—												(47,493)			[2]						—
Retirement defined benefits credit (expense)—other than service costs			3,296						666						(127)												—									3,835
Interest expense and other charges, net			(55,260)						(10,659)						(10,824)												327			[1]						(76,416)
Allowance for borrowed funds used during construction			2,769						277						370												—									3,416
Income before income taxes			226,342						28,699						33,052												(47,493)									240,600
Income taxes			36,333						6,349						6,994												—									49,676
Net income			190,009						22,350						26,058												(47,493)									190,924
Preferred stock dividends of subsidiaries			—						534						381												—									915
Net income attributable to Hawaiian Electric			190,009						21,816						25,677												(47,493)									190,009
Preferred stock dividends of Hawaiian Electric			1,080						—						—												—									1,080
Net income for common stock			$	188,929					21,816						25,677												(47,493)									$	188,929

Consolidating statement of income

Year ended December 31, 2021

(in thousands)			Hawaiian Electric						Hawaii Electric Light						Maui Electric												Consolidating adjustments									Hawaiian Electric Consolidated
Revenues			$	1,793,372					381,033						365,256												(25)			[1]						$	2,539,636
Expenses
Fuel oil			442,818						80,086						121,445												—									644,349
Purchased power			508,642						108,997						52,855												—									670,494
Other operation and maintenance			313,009						79,390						83,013												—									475,412
Depreciation			155,607						40,201						33,661												—									229,469
Taxes, other than income taxes			170,604						35,499						34,251												—									240,354
Total expenses			1,590,680						344,173						325,225												—									2,260,078
Operating income			202,692						36,860						40,031												(25)									279,558
Allowance for equity funds used during construction			7,734						586						1,214												—									9,534
Equity in earnings of subsidiaries			45,353						—						—												(45,353)			[2]						—
Retirement defined benefits credit (expense)—other than service costs			3,348						670						(128)												—									3,890
Interest expense and other charges, net			(51,680)						(10,353)						(10,439)												25			[1]						(72,447)
Allowance for borrowed funds used during construction			2,617						197						436												—									3,250
Income before income taxes			210,064						27,960						31,114												(45,353)									223,785
Income taxes			31,342						6,246						6,560												—									44,148
Net income			178,722						21,714						24,554												(45,353)									179,637
Preferred stock dividends of subsidiaries			—						534						381												—									915
Net income attributable to Hawaiian Electric			178,722						21,180						24,173												(45,353)									178,722
Preferred stock dividends of Hawaiian Electric			1,080						—						—												—									1,080
Net income for common stock			$	177,642					21,180						24,173												(45,353)									$	177,642

Statements of Income and Comprehensive Income Data

Years ended December 31			2023						2022						2021
(in thousands)
Interest and dividend income
Interest and fees on loans			$	276,688					$	207,830					$	198,802
Interest and dividends on investment securities			58,095						58,044						43,464
Total interest and dividend income			334,783						265,874						242,266
Interest expense
Interest on deposit liabilities			48,905						7,327						4,981
Interest on other borrowings			33,892						5,974						59
Total interest expense			82,797						13,301						5,040
Net interest income			251,986						252,573						237,226
Provision for credit losses			10,357						2,037						(25,825)
Net interest income after provision for credit losses			241,629						250,536						263,051
Noninterest income
Fees from other financial services			19,034						19,830						21,225
Fee income on deposit liabilities			19,131						18,762						16,663
Fee income on other financial products			10,616						10,291						8,770
Bank-owned life insurance			7,390						2,533						7,318
Mortgage banking income			910						1,692						9,305
Gain on sale of real estate			495						1,778						—
Gain (loss) on sale of investment securities, net			(14,965)						—						528
Other income, net			2,799						2,086						851
Total noninterest income			45,410						56,972						64,660
Noninterest expense
Compensation and employee benefits			118,297						113,839						113,970
Occupancy			21,703						24,026						20,584
Data processing			20,545						17,681						17,634
Services			13,943						10,679						10,327
Equipment			11,842						10,100						9,510
Office supplies, printing and postage			4,315						4,398						4,239
Marketing			4,001						3,968						3,870
FDIC insurance			6,230						3,591						3,235
Other expense			22,762						16,985						13,783
Total noninterest expense			223,638						205,267						197,152
Income before income taxes			63,401						102,241						130,559
Income taxes			10,039						22,252						29,325
Net income			53,362						79,989						101,234
Other comprehensive income (loss), net of taxes			44,343						(298,833)						(52,728)
Comprehensive income (loss)			$	97,705					$	(218,844)					$	48,506

Reconciliation to amounts per HEI Consolidated Statements of Income*:

Years ended December 31			2023						2022						2021
(in thousands)
Interest and dividend income			$	334,783					$	265,874					$	242,266
Noninterest income			45,410						56,972						64,660
Less: Gain on sale of real estate			495						1,778						—
Less: Loss on sale of investment securities, net			(14,965)						—						528
*Revenues-Bank			394,663						321,068						306,398
Total interest expense			82,797						13,301						5,040
Provision for credit losses			10,357						2,037						(25,825)
Noninterest expense			223,638						205,267						197,152
Less: Retirement defined benefits expense (credit)—other than service costs			(754)						(723)						(1,828)
Add: Gain on sale of real estate			495						1,778						—
*Expenses-Bank			317,051						219,550						178,195
*Operating income-Bank			77,612						101,518						128,203
Add back: Retirement defined benefits expense (credit)—other than service costs			(754)						(723)						(1,828)
Add back: Loss on sale of investment securities, net			(14,965)						—						528
Income before income taxes			$	63,401					$	102,241					$	130,559

Schedule of Consolidating Statements of Comprehensive Income

Consolidating statement of comprehensive income

Year ended December 31, 2023

(in thousands)			Hawaiian Electric						Hawaii Electric Light						Maui Electric												Consolidating adjustments									Hawaiian Electric Consolidated
Net income for common stock			$	193,952					28,507						16,302												(44,809)									$	193,952
Other comprehensive loss, net of taxes:
Retirement benefit plans:
Net gains arising during the period, net of taxes			10,175						961						1,275												(2,236)			[1]						10,175
Adjustment for amortization of prior service credit and net gains recognized during the period in net periodic benefit cost, net of taxes			(1,983)						(221)						(266)												487			[1]						(1,983)
Reclassification adjustment for impact of D&Os of the PUC included in regulatory assets, net of taxes			(8,204)						(752)						(978)												1,730			[1]						(8,204)
Other comprehensive income (loss), net of taxes			(12)						(12)						31												(19)									(12)
Comprehensive income attributable to common shareholder			$	193,940					28,495						16,333												(44,828)									$	193,940

Consolidating statement of comprehensive income

Year ended December 31, 2022

(in thousands)			Hawaiian Electric						Hawaii Electric Light						Maui Electric												Consolidating adjustments									Hawaiian Electric Consolidated
Net income for common stock			$	188,929					21,816						25,677												(47,493)									$	188,929
Other comprehensive income, net of taxes:
Retirement benefit plans:
Net gains arising during the period, net of taxes			187,193						44,411						44,386												(88,797)			[1]						187,193
Adjustment for amortization of prior service credit and net losses recognized during the period in net periodic benefit cost, net of taxes			18,884						2,811						2,584												(5,395)			[1]						18,884
Reclassification adjustment for impact of D&Os of the PUC included in regulatory assets, net of taxes			(199,936)						(46,841)						(46,694)												93,535			[1]						(199,936)
Other comprehensive income, net of taxes			6,141						381						276												(657)									6,141
Comprehensive income attributable to common shareholder			$	195,070					22,197						25,953												(48,150)									$	195,070

Consolidating statement of comprehensive income

Year ended December 31, 2021

(in thousands)			Hawaiian Electric						Hawaii Electric Light						Maui Electric												Consolidating adjustments									Hawaiian Electric Consolidated
Net income for common stock			$	177,642					21,180						24,173												(45,353)									$	177,642
Other comprehensive income (loss), net of taxes:
Retirement benefit plans:
Net gains arising during the period, net of taxes			151,523						17,902						16,572												(34,474)			[1]						151,523
Adjustment for amortization of prior service credit and net losses recognized during the period in net periodic benefit cost, net of taxes			19,461						2,749						2,553												(5,302)			[1]						19,461
Reclassification adjustment for impact of D&Os of the PUC included in regulatory assets, net of taxes			(171,345)						(20,585)						(18,898)												39,483			[1]						(171,345)
Other comprehensive income (loss), net of tax benefits			(361)						66						227												(293)									(361)
Comprehensive income attributable to common shareholder			$	177,281					21,246						24,400												(45,646)									$	177,281

Schedule of Consolidating Balance Sheets

Consolidating balance sheet

December 31, 2023

(in thousands)			Hawaiian Electric						Hawaii Electric Light						Maui Electric						Other subsidiary						Consolidating adjustments									Hawaiian Electric Consolidated
Assets
Property, plant and equipment
Utility property, plant and equipment
Land			$	42,859					5,645						3,594						—						—									$	52,098
Plant and equipment			5,398,281						1,459,639						1,374,890						—						—									8,232,810
Finance lease right-of-use assets			306,099						36,075						—						—						—									342,174
Less accumulated depreciation			(1,925,660)						(666,581)						(605,273)						—						—									(3,197,514)
Construction in progress			247,836						33,488						38,899						—						—									320,223
Utility property, plant and equipment, net			4,069,415						868,266						812,110						—						—									5,749,791
Nonutility property, plant and equipment, less accumulated depreciation			5,295						115						1,532						—						—									6,942
Total property, plant and equipment, net			4,074,710						868,381						813,642						—						—									5,756,733
Investment in wholly-owned subsidiaries, at equity			722,211						—						—						—						(722,211)			[2]						—
Current assets
Cash and cash equivalents			89,755						10,658						5,587						77						—									106,077
Restricted cash			2,000						—						—						—						—									2,000
Advances to affiliates			70,500						—						—						—						(70,500)			[1]						—
Customer accounts receivable, net			172,747						38,216						33,346						—						—									244,309
Accrued unbilled revenues, net			136,367						25,102						24,175						—						—									185,644
Other accounts receivable, net			143,160						13,318						32,521						—						(77,480)			[1]						111,519
Fuel oil stock, at average cost			108,228						17,968						22,041						—						—									148,237
Materials and supplies, at average cost			64,334						14,397						35,702						—						—									114,433
Prepayments and other			40,767						7,724						11,638						—						(1,638)			[1]						58,491
Regulatory assets			58,920						5,771						3,762						—						—									68,453
Total current assets			886,778						133,154						168,772						77						(149,618)									1,039,163
Other long-term assets
Operating lease right-of-use assets			34,856						27,470						9,551						—						—									71,877
Regulatory assets			189,417						13,575						23,359						—						—									226,351
Other			134,033						36,439						33,129						—						(14,171)			[1]						189,430
Total other long-term assets			358,306						77,484						66,039						—						(14,171)									487,658
Total assets			$	6,042,005					1,079,019						1,048,453						77						(886,000)									$	7,283,554
Capitalization and liabilities
Capitalization
Common stock equity			$	2,409,110					359,790						362,344						77						(722,211)			[2]						$	2,409,110
Cumulative preferred stock–not subject to mandatory redemption			22,293						7,000						5,000						—						—									34,293
Long-term debt, net			1,426,516						249,339						258,422						—						—									1,934,277
Total capitalization			3,857,919						616,129						625,766						77						(722,211)									4,377,680
Current liabilities
Current portion of operating lease liabilities			6,788						7,025						2,804						—						—									16,617
Short-term borrowings-affiliate			—						—						70,500						—						(70,500)			[1]						—
Accounts payable			136,102						29,418						25,520						—						—									191,040
Interest and preferred dividends payable			17,085						3,098						3,074						—						(375)			[1]						22,882
Taxes accrued, including revenue taxes			211,840						43,932						37,808						—						(1,638)			[1]						291,942
Regulatory liabilities			20,013						8,508						8,038						—						—									36,559
Other			165,131						33,240						50,170						—						(77,105)			[1]						171,436
Total current liabilities			556,959						125,221						197,914						—						(149,618)									730,476
Deferred credits and other liabilities
Operating lease liabilities			34,262						20,792						7,044						—						—									62,098
Finance lease liabilities			295,935						35,043						—						—						—									330,978
Deferred income taxes			280,029						51,661						67,311						—						—									399,001
Regulatory liabilities			803,404						199,173						111,554						—						—									1,114,131
Unamortized tax credits			61,130						11,650						11,532						—						—									84,312
Defined benefit pension and other postretirement benefit plans liability			74,842						—						—						—						(14,171)			[1]						60,671
Other			77,525						19,350						27,332												—									124,207
Total deferred credits and other liabilities			1,627,127						337,669						224,773						—						(14,171)									2,175,398
Total capitalization and liabilities			$	6,042,005					1,079,019						1,048,453						77						(886,000)									$	7,283,554

Consolidating balance sheet

December 31, 2022

(in thousands)			Hawaiian Electric						Hawaii Electric Light						Maui Electric						Other subsidiary						Consolidating adjustments									Hawaiian Electric Consolidated
Assets
Property, plant and equipment
Utility property, plant and equipment
Land			$	42,860					5,606						3,594						—						—									$	52,060
Plant and equipment			5,260,685						1,425,442						1,293,383						—						—									7,979,510
Finance lease right-of-use assets			48,371						—						—						—						—									48,371
Less accumulated depreciation			(1,855,150)						(644,457)						(586,892)						—						—									(3,086,499)
Construction in progress			215,560						23,989						35,804						—						—									275,353
Utility property, plant and equipment, net			3,712,326						810,580						745,889						—						—									5,268,795
Nonutility property, plant and equipment, less accumulated depreciation			5,298						115						1,532						—						—									6,945
Total property, plant and equipment, net			3,717,624						810,695						747,421						—						—									5,275,740
Investment in wholly-owned subsidiaries, at equity			701,833						—						—						—						(701,833)			[2]						—
Current assets
Cash and cash equivalents			27,579						5,092						6,494						77						—									39,242
Advances to affiliates			—						4,500						21,700						—						(26,200)			[1]						—
Customer accounts receivable, net			216,802						39,339						32,197						—						—									288,338
Accrued unbilled revenues, net			136,508						23,839						22,933						—						—									183,280
Other accounts receivable, net			23,746						5,519						6,686						—						(22,384)			[1]						13,567
Fuel oil stock, at average cost			153,342						16,964						21,224						—						—									191,530
Materials and supplies, at average cost			48,130						9,783						21,655						—						—									79,568
Prepayments and other			24,040						6,346						4,137						—						(1,041)			[1]						33,482
Regulatory assets			46,504						2,435						3,334						—						—									52,273
Total current assets			676,651						113,817						140,360						77						(49,625)									881,280
Other long-term assets
Operating lease right-of-use assets			42,752						34,283						12,283						—						—									89,318
Regulatory assets			154,040						21,816						14,384						—						—									190,240
Other			115,028						32,654						29,495						—						(16,288)			[1]						160,889
Total other long-term assets			311,820						88,753						56,162						—						(16,288)									440,447
Total assets			$	5,407,928					1,013,265						943,943						77						(767,746)									$	6,597,467
Capitalization and liabilities
Capitalization
Common stock equity			$	2,344,170					344,720						357,036						77						(701,833)			[2]						$	2,344,170
Cumulative preferred stock–not subject to mandatory redemption			22,293						7,000						5,000						—						—									34,293
Long-term debt, net			1,126,915						224,439						233,500						—						—									1,584,854
Total capitalization			3,493,378						576,159						595,536						77						(701,833)									3,963,317
Current liabilities
Current portion of operating lease liabilities			9,775						6,690						2,630						—						—									19,095
Current portion of long-term debt, net			49,981						19,992						29,989						—						—									99,962
Short-term borrowings-non-affiliate			87,967						—						—						—						—									87,967
Short-term borrowings-affiliate			26,200						—						—						—						(26,200)			[1]						—
Accounts payable			143,253						32,113						27,126						—						—									202,492
Interest and preferred dividends payable			12,398						2,576						2,282						—						(80)			[1]						17,176
Taxes accrued, including revenue taxes			207,798						42,436						40,709						—						(1,041)			[1]						289,902
Regulatory liabilities			13,145						8,553						9,777						—						—									31,475
Other			64,659						20,856						22,385						—						(22,304)			[1]						85,596
Total current liabilities			615,176						133,216						134,898						—						(49,625)									833,665
Deferred credits and other liabilities
Operating lease liabilities			41,049						27,817						9,849						—						—									78,715
Finance lease liabilities			46,048						—						—						—						—									46,048
Deferred income taxes			271,234						50,615						62,581						—						—									384,430
Regulatory liabilities			729,683						194,222						100,270						—						—									1,024,175
Unamortized tax credits			69,614						13,150						12,536						—						—									95,300
Defined benefit pension and other postretirement benefit plans liability			65,907						129						—						—						(16,288)			[1]						49,748
Other			75,839						17,957						28,273												—									122,069
Total deferred credits and other liabilities			1,299,374						303,890						213,509						—						(16,288)									1,800,485
Total capitalization and liabilities			$	5,407,928					1,013,265						943,943						77						(767,746)									$	6,597,467

Balance Sheets Data

December 31						2023						2022
(in thousands)
Assets
Cash and due from banks						$	184,383					$	153,042
Interest-bearing deposits						251,072						3,107
Cash and cash equivalents						435,455						156,149
Investment securities
Available-for-sale, at fair value						1,136,439						1,429,667
Held-to-maturity, at amortized cost (fair value of $1,103,668 and $1,150,971 at December 31, 2023 and 2022, respectively)						1,201,314						1,251,747
Stock in Federal Home Loan Bank, at cost						14,728						26,560
Loans held for investment						6,180,810						5,978,906
Allowance for credit losses						(74,372)						(72,216)
Net loans						6,106,438						5,906,690
Loans held for sale, at lower of cost or fair value						15,168						824
Other						681,460						692,143
Goodwill						82,190						82,190
Total assets						$	9,673,192					$	9,545,970
Liabilities and shareholder’s equity
Deposit liabilities–noninterest-bearing						$	2,599,762					$	2,811,077
Deposit liabilities–interest-bearing						5,546,016						5,358,619
Other borrowings						750,000						695,120
Other						247,563						212,269
Total liabilities						9,143,341						9,077,085
Commitments and contingencies
Common stock						1						1
Additional paid in capital						358,067						355,806
Retained earnings						464,055						449,693
Accumulated other comprehensive loss, net of tax benefits
Net unrealized losses on securities			$	(282,963)					$	(328,904)
Retirement benefit plans			(9,309)			(292,272)			(7,711)			(336,615)
Total shareholder’s equity						529,851						468,885
Total liabilities and shareholder’s equity						$	9,673,192					$	9,545,970

December 31						2023						2022
(in thousands)
Other assets
Bank-owned life insurance						$	187,857					$	182,986
Premises and equipment, net						187,042						195,324
Accrued interest receivable						28,472						25,077
Mortgage servicing rights						8,169						9,047
Low-income housing investments						112,234						106,978
Deferred tax asset						104,292						116,441
Other						53,394						56,290
						$	681,460					$	692,143
Other liabilities
Accrued expenses						$	115,231					$	97,295
Federal income taxes payable						—						863
Cashier’s checks						40,479						36,401
Advance payments by borrowers						10,107						9,637
Other						81,746						68,073
						$	247,563					$	212,269

Schedule of Consolidating Statements of Changes in Common Stock Equity

Consolidating statements of changes in common stock equity

(in thousands)			Hawaiian Electric						Hawaii Electric Light						Maui Electric						Other subsidiary						Consolidating adjustments						Hawaiian Electric Consolidated
Balance, December 31, 2020			$	2,141,918					317,451						309,363						77						(626,891)						$	2,141,918
Net income for common stock			177,642						21,180						24,173						—						(45,353)						177,642
Other comprehensive income (loss), net of taxes			(361)						66						227						—						(293)						(361)
Issuance of common stock, net of expenses			54,400						8,803						24,597						—						(33,400)						54,400
Common stock dividends			(111,700)						(14,600)						(15,100)						—						29,700						(111,700)
Balance, December 31, 2021			2,261,899						332,900						343,260						77						(676,237)						2,261,899
Net income for common stock			188,929						21,816						25,677						—						(47,493)						188,929
Other comprehensive income, net of taxes			6,141						381						276						—						(657)						6,141
Issuance of common stock, net of expenses			13,101						6,023						3,023						—						(9,046)						13,101
Common stock dividends			(125,900)						(16,400)						(15,200)						—						31,600						(125,900)
Balance, December 31, 2022			2,344,170						344,720						357,036						77						(701,833)						2,344,170
Net income for common stock			193,952						28,507						16,302						—						(44,809)						193,952
Other comprehensive income (loss), net of taxes			(12)						(12)						31						—						(19)						(12)
Common stock dividends			(129,000)						(13,425)						(11,025)						—						24,450						(129,000)
Balance, December 31, 2023			2,409,110						359,790						362,344						77						(722,211)						2,409,110

Schedule of Consolidating Statements of Cash Flows

Consolidating statement of cash flows

Year ended December 31, 2023

(in thousands)			Hawaiian Electric						Hawaii Electric Light						Maui Electric						Other subsidiary						Consolidating adjustments									Hawaiian Electric  Consolidated
Cash flows from operating activities
Net income			$	195,032					29,041						16,683						—						(44,809)			[2]						$	195,947
Adjustments to reconcile net income to net cash provided by operating activities
Equity in earnings of subsidiaries			(44,809)						—						—						—						44,809			[2]						—
Common stock dividends received from subsidiaries			24,450						—						—						—						(24,450)			[2]						—
Depreciation of property, plant and equipment			164,150						42,541						37,014						—						—									243,705
Other amortization			17,692						5,003						3,795						—						—									26,490
Deferred income tax expense (benefit)			(851)						(296)						2,586						—						—									1,439
State refundable credit			(7,577)						(1,782)						(1,966)						—						—									(11,325)
Bad debt expense			5,565						1,353						1,243						—						—									8,161
Allowance for equity funds used during construction			(11,721)						(1,411)						(2,032)						—						—									(15,164)
Other			380						(46)						126						—						—									460
Changes in assets and liabilities:
Increase in accounts receivable			(83,401)						(7,398)						(29,301)						—						55,096			[1]						(65,004)
Decrease (increase) in accrued unbilled revenues			8						(1,308)						(1,748)						—						—									(3,048)
Decrease (increase) in fuel oil stock			45,114						(1,004)						(817)						—						—									43,293
Increase in materials and supplies			(16,204)						(4,614)						(14,047)						—						—									(34,865)
Decrease (increase) in regulatory assets			(6,616)						5,501						(9,498)						—						—									(10,613)
Increase (decrease) in regulatory liabilities			48,833						(1,176)						6,813						—						—									54,470
Increase in accounts payable			13,988						5,998						468						—						—									20,454
Change in prepaid and accrued income taxes, tax credits and revenue taxes			4,314						2,407						(4,843)						—						—									1,878
Decrease in defined benefit pension and other postretirement benefit plans liability			(5,653)						(1,348)						(1,185)						—						—									(8,186)
Change in other assets and liabilities			62,010						2,056						17,305						—						(55,096)			[1]						26,275
Net cash provided by operating activities			404,704						73,517						20,596						—						(24,450)									474,367
Cash flows from investing activities
Capital expenditures			(276,600)						(63,889)						(98,286)						—						—									(438,775)
Advances from (to) affiliates			(70,500)						4,500						21,700						—						44,300			[1]						—
Other			4,118						932						1,126						—						—									6,176
Net cash used in investing activities			(342,982)						(58,457)						(75,460)						—						44,300									(432,599)
Cash flows from financing activities
Common stock dividends			(129,000)						(13,425)						(11,025)						—						24,450			[2]						(129,000)
Preferred stock dividends of Hawaiian Electric and subsidiaries			(1,080)						(534)						(381)						—						—									(1,995)
Proceeds from issuance of long-term debt			300,000						25,000						25,000						—						—									350,000
Repayment of long-term debt			(50,000)						(20,000)						(30,000)						—						—									(100,000)
Net increase (decrease) in short-term borrowings from non-affiliates and affiliate with original maturities of three months or less			(114,167)						—						70,500						—						(44,300)			[1]						(87,967)
Payments of obligations under finance leases			(2,728)						(400)						—						—						—									(3,128)
Other			(571)						(135)						(137)						—						—									(843)
Net cash provided by (used in) financing activities			2,454						(9,494)						53,957						—						(19,850)									27,067
Net increase (decrease) in cash, cash equivalents and restricted cash			64,176						5,566						(907)						—						—									68,835
Cash, cash equivalents and restricted cash, January 1			27,579						5,092						6,494						77						—									39,242
Cash, cash equivalents and restricted cash, December 31			91,755						10,658						5,587						77						—									108,077
Less: Restricted cash			(2,000)						—						—						—						—									(2,000)
Cash and cash equivalents, December 31			$	89,755					10,658						5,587						77						—									$	106,077

Consolidating statement of cash flows

Year ended December 31, 2022

(in thousands)			Hawaiian Electric						Hawaii Electric Light						Maui Electric						Other subsidiary						Consolidating adjustments									Hawaiian Electric Consolidated
Cash flows from operating activities
Net income			$	190,009					22,350						26,058						—						(47,493)			[2]						$	190,924
Adjustments to reconcile net income to net cash provided by operating activities
Equity in earnings of subsidiaries			(47,493)						—						—						—						47,493			[2]						—
Common stock dividends received from subsidiaries			31,600						—						—						—						(31,600)			[2]						—
Depreciation of property, plant and equipment			158,725						41,404						35,295						—						—									235,424
Other amortization			16,708						4,996						3,616						—						—									25,320
Deferred income taxes			(33,648)						(4,040)						(3,727)						—						—									(41,415)
State refundable credit			(7,375)						(1,734)						(1,890)						—						—									(10,999)
Bad debt expense			4,175						1,073						779						—						—									6,027
Allowance for equity funds used during construction			(8,464)						(898)						(1,212)						—						—									(10,574)
Other			(65)						(50)						(24)						—						—									(139)
Changes in assets and liabilities:
Increase in accounts receivable			(74,067)						(11,644)						(10,680)						—						4,649			[1]						(91,742)
Increase in accrued unbilled revenues			(43,972)						(4,289)						(5,762)						—						—									(54,023)
Increase in fuel oil stock			(82,158)						(4,150)						(1,144)						—						—									(87,452)
Increase in materials and supplies			(6,124)						(56)						(1,511)						—						—									(7,691)
Decrease in regulatory assets			28,076						1,546						4,978						—						—									34,600
Increase in regulatory liabilities			28,621						7,977						8,290												—									44,888
Decrease in accounts payable			18,657						3,294						404						—						—									22,355
Change in prepaid and accrued income taxes, tax credits and revenue taxes			77,903						11,117						14,178						—						—									103,198
Decrease in defined benefit pension and other postretirement benefit plans liability			(3,545)						(626)						(657)						—						—									(4,828)
Change in other assets and liabilities			(17,884)						213						(3,623)						—						(4,649)			[1]						(25,943)
Net cash provided by operating activities			229,679						66,483						63,368						—						(31,600)									327,930
Cash flows from investing activities
Capital expenditures			(223,223)						(49,004)						(57,230)						—						—									(329,457)
Advances from (to) affiliates			1,000						(4,500)						(21,700)						—						25,200			[1]						—
Other			(5,687)						760						1,253						—						9,046			[1],[2]						5,372
Net cash used in investing activities			(227,910)						(52,744)						(77,677)						—						34,246									(324,085)
Cash flows from financing activities
Common stock dividends			(125,900)						(16,400)						(15,200)						—						31,600			[2]						(125,900)
Preferred stock dividends of Hawaiian Electric and subsidiaries			(1,080)						(534)						(381)						—						—									(1,995)
Proceeds from the issuance of common stock			13,101						6,023						3,023						—						(9,046)			[2]						13,101
Proceeds from the issuance of long-term debt			40,000						10,000						10,000						—						—									60,000
Repayment of long-term debt			(40,000)						(12,000)						—						—						—									(52,000)
Net increase (decrease) in short-term borrowings from non-affiliates and affiliate with original maturities of three months or less			114,167						(1,000)						—						—						(25,200)			[1]						87,967
Payments of obligations under finance leases			(670)						—						—						—						—									(670)
Other			(241)						(62)						(61)						—						—									(364)
Net cash used in financing activities			(623)						(13,973)						(2,619)						—						(2,646)									(19,861)
Net increase (decrease) in cash, cash equivalents and restricted cash			1,146						(234)						(16,928)						—						—									(16,016)
Cash, cash equivalents and restricted cash, January 1			26,433						5,326						23,422						77						—									55,258
Cash, cash equivalents and restricted cash, December 31			27,579						5,092						6,494						77						—									39,242
Less: Restricted cash			—						—						—						—						—									—
Cash and cash equivalents, December 31			$	27,579					5,092						6,494						77						—									$	39,242

Consolidating statement of cash flows

Year ended December 31, 2021

(in thousands)			Hawaiian Electric						Hawaii Electric Light						Maui Electric						Other subsidiary						Consolidating adjustments									Hawaiian Electric Consolidated
Cash flows from operating activities
Net income			$	178,722					21,714						24,554						—						(45,353)			[2]						$	179,637
Adjustments to reconcile net income to net cash provided by operating activities
Equity in earnings of subsidiaries			(45,353)						—						—						—						45,353			[2]						—
Common stock dividends received from subsidiaries			29,700						—						—						—						(29,700)			[2]						—
Depreciation of property, plant and equipment			155,607						40,201						33,661						—						—									229,469
Other amortization			16,688						3,532						1,517						—						—									21,737
Deferred income tax expense (benefit)			(3,191)						(1,955)						1,317						—						—									(3,829)
State refundable credit			(7,120)						(1,672)						(1,790)						—						—									(10,582)
Bad debt expense			1,159						509						515						—						—									2,183
Allowance for equity funds used during construction			(7,734)						(586)						(1,214)						—						—									(9,534)
Bill credits			1,400						300						300						—						—									2,000
Other			366						(41)						1,025						—						—									1,350
Changes in assets and liabilities:
Increase in accounts receivable			(41,727)						(6,832)						(3,071)						—						1,540			[1]						(50,090)
Increase in accrued unbilled revenues			(18,345)						(5,816)						(3,303)						—						—									(27,464)
Increase in fuel oil stock			(32,407)						(4,343)						(9,090)						—						—									(45,840)
Decrease (increase) in materials and supplies			(3,220)						169						(1,482)						—						—									(4,533)
Decrease (increase) in regulatory assets			(15,422)						24						1,524						—						—									(13,874)
Increase (decrease) in regulatory liabilities			16,269						(1,031)						120						—						—									15,358
Decrease in accounts payable			9,828						4,723						3,120						—						—									17,671
Change in prepaid and accrued income taxes, tax credits and revenue taxes			21,217						3,861						1,938						—						(86)			[1]						26,930
Decrease in defined benefit pension and other postretirement benefit plans liability			(3,480)						(950)						(724)						—						—									(5,154)
Change in other assets and liabilities			(36,733)						(5,833)						(8,196)						—						(1,540)			[1]						(52,302)
Net cash provided by operating activities			216,224						45,974						40,721						—						(29,786)									273,133
Cash flows from investing activities
Capital expenditures			(194,984)						(50,516)						(46,500)						—						—									(292,000)
Advances to affiliates			25,700						—						—						—						(25,700)			[1]						—
Other			(29,596)						1,072						1,073						—						33,486			[1][2]						6,035
Net cash used in investing activities			(198,880)						(49,444)						(45,427)						—						7,786									(285,965)
Cash flows from financing activities
Common stock dividends			(111,700)						(14,600)						(15,100)						—						29,700			[2]						(111,700)
Preferred stock dividends of Hawaiian Electric and subsidiaries			(1,080)						(534)						(381)						—						—									(1,995)
Proceeds from the issuance of common stock			54,400						8,803						24,597						—						(33,400)			[2]						54,400
Proceeds from the issuance of long-term debt			60,000						30,000						25,000						—						—									115,000
Net increase (decrease) in short-term borrowings from non-affiliates and affiliate with original maturities of three months or less			—						(17,800)						(7,900)						—						25,700			[1]						—
Repayment of short-term debt			(50,000)						—						—						—						—									(50,000)
Other			(702)						(119)						(120)						—						—									(941)
Net cash provided by (used in) financing activities			(49,082)						5,750						26,096						—						22,000									4,764
Net increase (decrease) in cash, cash equivalents and restricted cash			(31,738)						2,280						21,390						—						—									(8,068)
Cash, cash equivalents and restricted cash, January 1			58,171						3,046						2,032						77						—									63,326
Cash, cash equivalents and restricted cash, December 31			26,433						5,326						23,422						77						—									55,258
Less: Restricted cash			(3,089)						—						—						—						—									(3,089)
Cash and cash equivalents, December 31			$	23,344					5,326						23,422						77						—									$	52,169

Explanation of consolidating adjustments on consolidating schedules:

[1] Eliminations of intercompany receivables and payables and other intercompany transactions

[2] Elimination of investment in subsidiaries, carried at equity

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