28 JULY THE NEW ZEALAND GAZETTE 2449

(i) Interest accrued on investments.
(ii) Depreciation charges.
(iii) The amortization of profits and losses in respect of
Government and Local authority stock purchases and sales.

(f) Valuation of investments—All investments are shown at cost
with the exception of New Zealand Government stock.

On the basis Government stock will normally be held
to maturity the bank considers it appropriate to record
such stock at nominal value. Differences between cost and
nominal value are immaterial and have been transferred
to interest received or interest paid at the date of purchase.

2. Commitments:

Mortgages approved but not yet unlifted $265,685.

STATEMENT OF SOURCE AND APPLICATION OF FUNDS

                                1983         1982

Funds were provided— $ $
From operations—
Profit after taxation 91,002
Depreciation 110,744
201,746
Less: Grants paid 20,000
181,746
From depositors— 6,379,291
Increase in other liabilities
and taxation provisions 295,896
$6,856,933

These funds were invested in—
Mortgages and personal loans
Advances 6,024,000
Less: Repayments 2,781,699
3,242,301
Government and Local
authority stock 1,844,202
Fixed assets 358,420
Current assets 1,412,010
$6,856,933

REPORT OF THE AUDITORS

We report that we have audited the books and accounts of the
Westland Savings Bank for the year ended 31 March 1983, and
have obtained all the information and explanations we have required.

In our opinion the accompanying profit and loss account, balance
sheet and notes represents fairly the financial position of the bank
at 31 March 1983, and the results of the year ended on that date,
determined in accordance with the historical cost basis of accounting
and in accordance with section 29 (2) of the Trustees Savings Bank
Act 1948.

10 May 1983.
MARSHALL and HEAPHY, Chartered Accountants.

2595

GENERAL PUBLICATIONS

CARPENTRY
N.Z. TECHNICAL CORRESPONDENCE INSTITUTE
302 p. 1980 (reprint). Illustrated. $22.50 plus $3.60 p & p

Metricated with more than 450 illustrations, this edition contains
a set of fold-out house plans. It also highlights safety and safe meth-
ods, elementary first aid, house design and construction. Besides
providing a basic text for apprentices in the building industry, Car-
pentry will also provide a sound guide for tradesmen and home-
builders.

A DICTIONARY OF THE MAORI LANGUAGE
By H. W. Williams
507 p. 1975 $7.50 plus 85c p & p

The seventh revised edition, augmented by the advisory committee
on the teaching of Maori language.

EGMONT NATIONAL PARK
Edited by J. S. Tullett
114 p. 1980. Fourth edition. $4 plus 55c p & p

This inexpensive publication that can easily be carried about, pro-
vides information that will help many people to understand and
appreciate the values of Egmont National Park. This information
covers such varied aspects as the plants and vegetation, animals,
birds and insects, Maori history, the weather, volcanology, tracks,
mountaineering, tramping and ski-ing.

FACSIMILES OF THE TREATY Or WAITANGI
1976. $12.95 plus $1.50 p & p

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 lithographic
originals first printed 1877. (Government Printer.)

FITNESS FOR LIVING
Physical Education in Secondary Schools
DEPARTMENT OF EDUCATION

Fitness for living involves developing the individual's potential for
functional efficiency in all aspects of daily living throughout life.
This series, consisting of nine titles, will help the reader to under-
stand the nature of the human body. This in turn will lead to an
understanding of the need for a balance between work, rest, food,
exercise and keeping oneself in good physical condition.

Book 1: Basics ........................ $2.45 plus 55c p & p
Book 2: through Aquatics.............. $2.75 plus 55c p & p
Book 3: through Athletics............. $2.45 plus 55c p & p
Book 4: through Ball Activities...... $2.45 plus 55c p & p
Book 5: through Gymnastics........... $3.00 plus 55c p & p
Book 6: through Movement and Dance $3.00 plus 55c p & p
Book 7: through Outdoor Education.... $2.75 plus 55c p & p
Book 8: through Recreation ........... $1.75 plus 55c p & p
Book 9: Planning for Fitness of Living. $2.45 plus 55c p & p

Set of nine books: $22.00 plus $3.60 p & p

FLORA OF NEW ZEALAND, VOLUME III
By A. J. Healy and E. Edgar
220 p. 1980. $18.50 plus $1.50 p & p

Volumes I and II of Flora of New Zealand were concerned with
native plants. The authors call volume III a "weed flora". The book
is an identification manual, intended for agriculturists concerned
with weed control, for botanists making vegetation surveys, and for
anyone who needs to identify those weedy plants.

GLASSHOUSE TOMATOES
Agriculture Bulletin 370
DEPARTMENT OF AGRICULTURE

86 p. 1978. $3.25 plus 55c p & p

The present text replaces earlier editions of the bulletin. Important
factors to consider when establishing a tomato-growing glasshouse,
are lighting, soil type, site, water supply, shelter, and proximity to
a market. These as well as general cultural practices are dealt with
in this bulletin.

INFORMATION IN FORMATION
A Guide to Report Writing
STATE SERVICES COMMISSION

31 p. 1978. $1.45 plus 40c p & p

Contains helpful suggestions for preparing, planning, organising,
structuring, writing, and revising reports, ideas on visual aids and
descriptions of a few of the many types of reports.

LIVING LETTERS
STATE SERVICES COMMISSION

36 p. 1980 reprint. $1.75 plus 55c p & p

One of the aims in letter writing is to get ideas across to the reader
clearly and briefly. But do letters always say what is meant? Even
if they are clear to the writer, will the reader understand them eas-
ily? If you are still using the old cliches of "acknowledging receipt