436 THE NEW ZEALAND GAZETTE No. 19

PROFIT AND LOSS APPROPRIATION ACCOUNT

| 1975 | | | 1976 |
| $(000) | | | $(000) |
| 50 | Transfer to contingencies reserve | .. | 50 |
| 600 | Transfer to general reserve | .. | 450 |
| 473 | Balance carried forward | .. | 538 |
| 1,123 | | | 1,038 |
| 437 | Balance brought forward | .. | 473 |
| 686 | Net profit for period | .. | 565 |
| 1,123 | | | 1,038 |

NOTES FORMING PART OF THESE ACCOUNTS

1. Bases of Accounting

These accounts are prepared on an historical basis. The following significant accounting principles have been applied:—

(a) Premiums and discounts on dated investments are amortised from the date of purchase to maturity on a straight line basis. Realised profits and losses on sales of investments are taken to profit and loss account in equal instalments over five years commencing with the year in which disposal takes place. As redeemable quoted investments are normally held to or near maturity, no provision is considered necessary for any difference between the book amounts and the market values of such individual stocks quoted below book amounts at the balance date, neither have any transfers been made from reserves or out of the current year's profits to write amounts at the balance date, neither have any transfers been made from reserves or out of the current year's profits to write them down, apart from the amortisation of premiums on stock bought above par referred to above.

(b) Provision for taxation includes an appropriate adjustment for deferred taxation.

2. The market value of Government and local authority securities at 30 September 1976 was $91,063,000 (1975 $83,732,000).

3. There is a contingent liability for subsidies on home lay-by accounts.

4. The names of other group companies in New Zealand are listed for reference:
   Australia and New Zealand Banking Group Limited
   A.N.Z. Custodians Limited
   A.N.Z. Group Holdings Limited
   A.N.Z. Holdings Limited
   A.N.Z. Nominees Limited
   A.N.Z. Pensions Limited
   A.N.Z. Pensions (Overseas) Proprietary Limited
   Fifty-seven Willis Street Limited

REPORT OF THE AUDITORS TO THE MEMBERS OF A.N.Z. SAVINGS BANK (NEW ZEALAND) LIMITED

We have obtained all the information and explanations that we have required. In our opinion, proper books of account have been kept by the company so far as appears from our examination of those books. In our opinion, and to the best of our information and the explanations given to us, and as shown by the said books, the 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 company's affairs as at 30 September 1976 and of the results of the business for the year ended on that date.

According to such information and explanations, the accounts, the balance sheet, and the profit and loss account give the information required by the Companies Act 1955 in the manner so required.

Hunt Duthie & Co., Chartered Accountants.
Hutchison Hull & Co., } Joint Auditors.
Chartered Accountants.

Wellington, New Zealand
26 October 1976.

778

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH PUBLICATIONS

BULLETIN No. 161
Bathymetry of the New Zealand Region. By J. W. BRODIE.
Price $1.50.

BULLETIN No. 162
Hydrology of New Zealand Offshore Waters. By D. M.
GARNER and N. M. RIDGWAY. Price $1.50.

Price 35c

BULLETIN No. 163
A Foraminiferal Fauna from the Western Continental Shelf.
North Island, New Zealand. Price $1.25.

BULLETIN No. 165
Alpine Ranunculi of New Zealand. Price $7.

BULLETIN No. 166
Earthquake-Generated Forces and Movements in Tall
Buildings. By R. I. SKINNER. Price $1.

BULLETIN No. 167
Fauna of the Ross Sea. Price $1.

BULLETIN No. 170
Geology and Geomagnetism of the Bounty Region East of
the South Island of New Zealand. Price $1.75.

BULLETIN No. 171
Sedimentation in Hawke's Bay. Price $1.50.

BULLETIN No. 172
Marine Fauna of New Zealand: Spider Crabs Family
Majidae (Crustacea Brachyura). Price $2.

BULLETIN No. 173
Marwick's Illustrations of New Zealand Shells. Price $4.50.

BULLETIN No. 174
Water Masses and Fronts in the Southern Ocean South of
New Zealand. Price $1.

BULLETIN No. 175
Geomagnetic Field in New Zealand. Price $1.75.

CONTENTS

| | Page |
| ADVERTISEMENTS | 423 |
| APPOINTMENTS | 394 |
| BANKRUPTCY NOTICES | 421 |
| LAND TRANSFER ACT: NOTICES | 422 |
| MISCELLANEOUS— | |
| Customs Tariff: Notices | 411 |
| Education Act: Notice | 401 |
| Fire Service Act: Notice | 408 |
| Food and Drug Act: Notice | 401 |
| Forest Act: Notices | 400 |
| Harbours Act: Notices | 406 |
| Heavy Motor Vehicle Regulations: Notices | 409 |
| Industrial Relations Act: Notices | 407 |
| Land Act: Notices | 399 |
| Land Authorities Loans Act: Notice | 408 |
| Maori Affairs Act: Notices | 403 |
| Municipal Corporations Act: Notice | 401 |
| Mutual Insurance Act: Notice | 407 |
| Officiating Ministers: Notices | 395 |
| Pork Industry: Notice | 408 |
| Post Office Act: Notice | 401 |
| Public Works Act: Notices | 395, 402 |
| Regulations Act: Notice | 410 |
| Reserve and Domains Act: Notice | 398, 399, 407 |
| Reserve Bank: Statements | 418 |
| Reserve Bank Summary: Notice | 420 |
| Sale of Liquor Act: Notices | 405 |
| Schedule of Contracts: Notices | 410, 418 |
| Standards Act: Notices | 409 |
| State Services Remuneration and Conditions of Employment Act: Notice | 400 |
| Traffic Regulations: Notices | 408 |
| Transport Act: Notice | 400 |
| Wildlife Act: Notice | 400 |
| PROCLAMATIONS, ORDERS IN COUNCIL, AND WARRANTS | 393 |

BY AUTHORITY: E. C. KEATING, GOVERNMENT PRINTER, WELLINGTON, NEW ZEALAND—1977