29 JULY
THE NEW ZEALAND GAZETTE
1787

historical basis have been adopted in the preparation of the
financial statements. The particular accounting principles which
materially affect the measurement of profit and financial position
are detailed below.

1. Revenue:
   (a) Interest accrued on investments has been taken into account.
   (b) Personal Loans: The “Rule of 78” has been used in
   determining interest earned.

2. Depreciation: Calculation has been made on basis of Inland
   Revenue Department rates. First year depreciation and special
   depreciation have been claimed where applicable.

3. New Zealand Government stock: In accordance with
   established policy New Zealand Government stock has been
   shown at face value. Prior to 1 April 1975 certain parcels of New
   Zealand Government stock were purchased at a discount.

4. Taxation: The charge for income tax shown as a charge
   against revenue is the estimated tax liability calculated on a basis
   consistent with past practice.

AUDITORS’ CERTIFICATE

We, the undersigned, being the auditors of the Southland
Savings Bank, appointed in terms of section 29 (3) of the Trustees
Savings Banks Act 1948, report:

1. That we have examined the books, accounts, and vouchers of
   the bank, and have received all the information and explanations
   we have required.

2. We have verified the cash, investments, securities, and assets
   of the bank as at 31 March 1976.

3. The general manager has certified that to the best of his
   knowledge and belief, all requirements of the Trustees Savings
   Banks Act 1948, and regulations thereunder, have been complied
   with.

In our opinion, the above balance sheet and profit and loss
account are properly drawn up so as to give respectively a true
and fair view of the state of the Southland Savings Bank’s affairs
as at 31 March 1976, and of the results of its business for the
year ended on that date, in conformity with generally accepted
accounting principles and applied on a basis consistent with that
of the preceding year.

HENDERSON, ADAM & CO., Auditors.
J. G. HENDERSON, B.COM., F.C.A., A.C.I.S.
W. T. ADAM, F.C.A.

Invercargill, 7 May 1976.
1711

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H

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Geological Bulletins

GEOLOGICAL BULLETIN No. 67
The Jurassic Sequence at Kawhia Harbour, New Zealand.
By B. C. A. FLEMING and DAVID KEAR. Price: Paper cover,
$1.40.

GEOLOGICAL BULLETIN No. 68
Origin of Ignimbrites of the North Island, New Zealand:
A New Petrogenetic Concept. By A. STEINER. Price 90c.

GEOLOGICAL BULLETIN No. 71
Geology of Victoria Land Between the Mawson and Mulock
Glaciers, Antarctica. Price $3.

GEOLOGICAL BULLETIN No. 72
Permian Stratigraphy and Faunas of New Zealand. Price:
Paper cover, $2.50; quarter-cloth, $3.

GEOLOGICAL BULLETIN No. 73
Stratigraphy and Chronology of Late Quaternary Volcanic
Ash in Taupo, Rotorua, and Gisborne. Price $3.

GEOLOGICAL BULLETIN No. 75
Geology, Structure, and Exploitation of the Wairakei
Geothermal Field, Taupo, New Zealand. Price $4.50.

GEOLOGICAL BULLETIN No. 76
New Zealand Serpentinites and Associated Metasomatic
Rocks of New Zealand. Price $3.

GEOLOGICAL BULLETIN No. 77
Late Pleistocene Geology of Northern Part of the South
Island of New Zealand. Price $2.

GEOLOGICAL BULLETIN No. 79
Geology of Tuatapere Subdivision, Western Southland.
Price $5.50.

GEOLOGICAL BULLETIN No. 80
Topography and Geology of the Cape Hallett District,
Victoria Land, Antarctica. By H. J. HARRINGTON, B. L.
WOOD, I. C. MCKELLAR, and G. J. LENSEN. 99 pages,
plus maps. Price $3.

GEOLOGICAL BULLETIN No. 81
Geology of Papatowai Subdivision, South-east Otago. By
I. G. SPEDEN, 166 pages, plus map. Illustrated. Price $6.50.