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- 10-K Annual report
- 10.4 Hei Executive Incentive Compensation Plan Amended and Restated As of 2/23/2009
- 10.7 Form of Restricted Stock Unit Agreement
- 10.8 Hei Long-term Incentive Plan Amended and Restated As of 2/23/2009
- 10.9 Amendments to the Hei Supplemental Executive Retirement Plan
- 10.10 Hei Excess Pay Plan Amended and Restated
- 10.10 Hei Excess Pay Plan Addendum
- 10.10 Hei Excess Pay Plan Addendum
- 10.11 Form of Change In Control Agreement
- 10.14 Nonemployee Director's Compensation Schedule
- 10.17 Severance Pay Plan
- 10.17 Addendum a of Severance Pay Plan
- 10.19 American Savings Bank Supplemental
- 10.19 Amendments to the American Savings Bank Supplemental
- 10.20 Amendment NO.1 to Credit Agreement
- 11 Computation of Earnings Per Share of Common Stock
- 12 Computation of Ratio of Earnings to Fixed Charges
- 21 Subsidiaries of Hei
- 23.1 Consent of Independent Registered Public Accounting Firm
- 31.1 Section 302 Certification of Hei Chief Executive Officer
- 31.2 Section 302 Certification of Hei Chief Financial Officer
- 32.1 Section 906 Certification of Hei Chief Executive Officer
- 32.2 Section 906 Certification of Hei Chief Financial Officer
- 99.1 Hawaiian Electric Industries Retirement Savings Plan
- 99.2 Thirteenth Amendment to Trust Agreement
- 99.2 Fourteenth Amendment to Trust Agreement
- 10.17 Amendment NO.1 to Credit Agreement
- 10.17 Amendment NO.2 to Credit Agreement
- 12 Computation of Ratio of Earnings to Fixed Charges
- 21 Subsidiaries of Heco
- 23.2 Consent of Independent Registered Public Accounting Firm
- 31.3 Section 302 Certification of Heco Chief Executive Officer
- 31.4 Section 302 Certification of Heco Chief Financial Officer
- 32.3 Section 906 Certification of Heco Chief Executive Officer
- 32.4 Section 906 Certification of Heco Chief Financial Officer
- 99.3 Reconciliation of Electric Utility Operating Income Per Hei and Heco
HECO Exhibit 23.2
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Hawaiian Electric Company, Inc.:
We consent to incorporation by reference in Registration Statement Nos. 333-111073, 333-111073-01, 333-111073-02, and 333-111073-03 on Form S-3 of Hawaiian Electric Company, Inc., Hawaii Electric Light Company, Inc., Maui Electric Company, Limited, and HECO Capital Trust III, respectively, of our reports dated February 20, 2009, with respect to the consolidated balance sheets and consolidated statements of capitalization of Hawaiian Electric Company, Inc. and subsidiaries as of December 31, 2008 and 2007, and the related consolidated statements of income, retained earnings, changes in common stock equity, and cash flows for each of the years in the three-year period ended December 31, 2008 and the effectiveness of internal control over financial reporting as of December 31, 2008, and our report dated February 20, 2009 on the related financial statement schedules, which reports are incorporated by reference and appear, respectively, in the 2008 annual report on Form 10-K of Hawaiian Electric Industries, Inc.
Our reports refer to the adoption of FASB Interpretation No. 48,Accounting for Uncertainty in Income Taxes, in 2007.
/s/ KPMG LLP
Honolulu, Hawaii
February 27, 2009