Financial Statements and General Publications




4744
THE NEW ZEALAND GAZETTE
No. 199

Changes in Accounting Policies
(k) Stationery which was previously included as stock is now
expensed on purchase. The effect of this change in the
current year has been to reduce the net profit after taxation
by $52,979, compared to that which would have been
reported under the previous policy. With this exception
there have been no changes in the above accounting policies
which have been applied on bases consistent with those
used in previous years.

  1. Government Stock:
1984 1983
Face value $26,542,660 $21,059,660
Less unexpired discounts 757,015 688,457
Plus premiums paid but not yet written off 40,346
Book value $25,825,991 $20,371,203
Market value $25,966,000 $18,286,571
  1. Associate company:
    Our Investment (see note 1e) in
    Northern Trustee Computerbank
    Limited comprises:
Debentures 93,000 33,000
Shares (par value) 140,000 80,000
Contributed Share Premium
Reserve 89,244 89,244
Accumulated profits from previous years 222 (41)
Plus current year
Share profit before tax $52,175 29,651
Share provision for tax 22,524 263
$352,117 $202,466
  1. Taxation:
Tax expense in profit and loss account 430,139 355,690
Less deferred tax for year 357,800 28,672
Less provisional tax paid 334,104 245,232
Provision for tax (refund due) (261,765) $81,786
  1. Deferred taxation:
Balance brought forward 351,600 322,928
Plus deferred tax for year 357,800 28,672
$709,400 $351,600
  1. Revaluation reserve:
Annual revaluation 43,656 78,077
Less adjustment for assets sold during year 21,028
$22,628 $78,077
  1. Commitments:
    Mortgages approved but not utilised .. 932,109 70,650

AUDITORS’ REPORT
We have audited the books and accounts of the Wanganui Savings
Bank for the year ended 31 March 1984 in accordance with generally
accepted auditing standards, and have carried out such procedures
as we considered necessary.

In our opinion the balance sheet, profit and loss account,
appropriation account and statement of changes in financial position,
together with the notes thereon, are properly drawn up so as to give
using the historical cost method modified by the revaluation of land
and buildings, a true and fair view of the financial affairs of the
Wanganui Savings Bank as at 31 March 1984 and the results of its
operations and the changes in financial position, for the year ended
on that date, in accordance with section 43 (2) of the Trustee Banks
Act 1983.

TOUCHE ROSS & CO., Chartered Accountants.
Wanganui, New Zealand, 30 April 1984.
8631

GENERAL PUBLICATIONS

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.

FACSIMILES OF THE TREATY OF 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
1980.
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.

TREES AND SHRUBS OF NEW ZEALAND
By A. L. Poole and Nancy M. Adams
275 p. 1979 fourth impression with amendments.
$15.95 plus $1.50 p & p
This book has been designed especially to assist many people who
lack a formal botanical training yet are deeply interested in New
Zealand’s trees and shrubs and want to be able to identify them
and name them correctly. There is a complete coverage of the native
trees and shrubs and over 400 species have been illustrated.

TOWN BIRDS OF NEW ZEALAND
Wall Posters
Size: 840 × 590 mm
$4.95 each plus 55c p & p
Two stunning large wall posters display a total of 35 bird photo-
graphs from the book ‘Field Guide To Town Birds’. The photo-
graphs are shown in full colour against a black background giving
a sparkling eye-catching display of each bird in all its photographic
detail.

NEW ZEALAND FOREST PARKS
Geoffrey Chavasse and John Johns
288 p. 1983. Illustrated.
$42.95 plus $3.60 p & p
New Zealand Forest Parks is one of those books that you will reach
for time after time to simply enjoy or to relive visits made, to plan
visits to come. Each forest park is described in a separate chapter
with photographs, text, maps, and charts to illustrate our nineteen
forest parks, perhaps unrivalled for diversity and interest anywhere
else in the world.



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💰 Notes to the Accounts for Wanganui Savings Bank (continued from previous page)

💰 Finance & Revenue
Banking, Financial Statements, Accounting Policies, Wanganui Savings Bank

💰 Auditors' Report for Wanganui Savings Bank

💰 Finance & Revenue
30 April 1984
Audit, Financial Statements, Wanganui Savings Bank
  • Touche Ross & Co., Chartered Accountants

🎓 General Publications

🎓 Education, Culture & Science
Books, Publications, Education, Flora, Fauna