2082
THE NEW ZEALAND GAZETTE
No. 61

Particular accounting policies used which significantly affect the
measurement of the Bank's profit and its financial position, are
set out below:

(a) Depreciation—Fixed assets are being depreciated on a straight
line basis at rates which will write off the cost over their
estimated useful lives to estimated residual values. The
principal write off periods are:
Buildings .. .. .. .. 40-100 years.
Computer and office calculating equip-
ment .. .. .. .. 10 years.
Furniture and fittings .. .. 10-15 years.
Other fixed assets .. .. .. 3-15 years.

(b) Personal loan interest—Interest on personal loans is appor-
tioned over the term of the loan, using the "Rule of 78"
method.

(c) Taxation—Taxation charged against net profit includes both
current and deferred tax. Deferred taxation arises from
timing differences related to:
(i) Interest accrued on investments.
(ii) Depreciation charges.

(d) Valuation of investments—Investments are recorded at cost.
Both New Zealand Government and local authority
securities are normally held to maturity and their value
on redemption approximates cost.

Valuation of land and buildings—The latest Government
valuation of land and buildings at 31 March 1979,
totalled $14,682,369.

1885

GENERAL PUBLICATIONS

EXTERNAL TRADE REPORT AND ANALYSIS
1974 AND 1975
DEPARTMENT OF STATISTICS
64 p. 1978. $2
This volume contains basically, analysis of the overseas trade
of New Zealand. The tables in this report are presented
so as to reflect the changing patterns and levels of exports
and imports and as such will be of special interest to official
advisors, policy makers, industry, and the public alike.

FACSIMILES OF THE TREATY OF WAITANGI
1976. $12.95
A valuable volume of old New Zealand records comprising:
The Declaration of the Independence of New Zealand.
The original draft of the Treaty by Governor Hobson.
A series of copies of the Treaty itself as finally adopted
and signed by the chiefs and witnesses.
The preface and facsimiles are reproduced from litho-
graphic originals first printed in 1877. (Government Printer.)

FAMILY GROWTH STUDY
DEPARTMENT OF HEALTH SPECIAL REPORT SERIES NO. 48
77 p. 1976. $4
The preliminary report on the Family Growth Study made in
the Hutt Valley presents the initial analysis of the data
collected.
Provides data on contraceptive practice, pregnancy planning,
family size ideals and expectation, and sterilisation. Gives
a bibliography and the eight sections of the questionnaire.
Will be of great value to Government departments and groups
and organisations involved in the health and social welfare
work of New Zealand communities.

FOLK DANCE DIRECTIONS—STANDARD 2—FORM 2
DEPARTMENT OF EDUCATION
122 p. Reprint. 1976. $1.50
From the time of its first printing in 1957, this book has
proved to be a very handy reference for teachers.
The contents are divided into Junior (or simple), Inter-
mediate, Advanced and Social Dance sections.

FISHING METHODS AND DEVICES OF THE MAORI
By Elsdon Best
National Museum Bulletin No. 12
264 p. $15.95
Another in the series of the Best publications, it has been
reprinted without revision so that the basic studies may be
accessible in the original style.
This particular bulletin still remains the only comprehensive
account of most aspects of Maori fishing. The descriptions
of methods employed in fishing given here are still quite
basic for any future studies in this field since no first-hand
observations can now be made. The detailed fishing methods
outlined are accompanied by descriptions of the artifacts used,
together with associated chants, magic formulae, special
observances, and fishing lore.

FOREST LORE OF THE MAORI
By Elsdon Best
DOMINION MUSEUM BULLETIN NO. 14
421 p. 1977. $17.95
Printed without textual alteration, the work provides an
important basis for any study of old-time Maori economics
and perhaps more importantly of his attitude to what was a
major part of his environment. It will be of more general
interest today than when first written, since it stresses so
fully the uses made by the Maori people of their natural
resources, and supplies basic material for further studies in
ethnobotany and ethnozoology. The reverence which the old-
time Maori showed towards natural resources mirrors the
modern concern for ecological principles.

FIVE Bx PLAN FOR PHYSICAL FITNESS
DEPARTMENT OF EDUCATION
32 p. Reprinted. 1977. 60c
Originally produced by the Royal Canadian Air Force, this
exercise programme is designed for men.
The 5Bx plan is a scientifically designed approach to
physical fitness which can develop an adequate level of reserve
energy needed for vigorous positive well being and zestful
living.
The exercises can be done by yourself, at home, in your
spare time, at your own rate of progress, without discomfort,
and in only 11 minutes a day.
(For women see the xBx Plan for Physical Fitness.)

CONTENTS

Price $1.35c BY AUTHORITY: P. D. HASSELBERG, GOVERNMENT PRINTER, WELLINGTON, NEW ZEALAND—1979