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New Zealand Gazette – 1995 – No. 101

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✨ Financial Statements

3168

NEW ZEALAND GAZETTE

No. 101

CENTRALPOWER LIMITED

ENERGY AND LINE BUSINESSES

NOTES TO AND FORMING PART

OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 1995

NOTE 1. STATEMENT OF ACCOUNTING POLICIES

The financial statements presented here are for the reporting entities, being the Energy and Line businesses of CentralPower Limited.

The financial statements have been prepared in accordance with the requirements of the Electricity (Information Disclosure) Regulations 1994.

The financial statements have been prepared on the basis of historical cost with the exception of certain items for which specific policies are identified.

a) Income Recognition

Electricity sales represent customer usage during the reported period. An allowance (which is not expected to vary by greater than ten percent from actual billings), has been made for unbilled electricity sales (unread meters and unbilled line charges).

b) Investments

Short Term Deposits

Short term deposits are stated at cost.

Associated Companies

Investments in associated companies are accounted for on an equity basis. Unrealised losses from associated companies have been recognised in the Statement of Financial Performance.

Listed Companies

Investments in shares in listed public companies are recorded at market value based on official New Zealand Stock Exchange quotations at balance date. The difference between market value and cost has been recognised in the Statement of Financial Performance.

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VUW Te Waharoa — NZ Gazette 1995, No 101

NZLII — NZ Gazette 1995, No 101

The Executive Wing of Parliament (depicted) is universally known as The Beehive. It was completed in 1977 and remains the primary office for the elected Government of the day.

✨ LLM interpretation of page content

🏭 Financial Statements for CentralPower Limited

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Statements, Energy and Line Businesses, Accounting Policies, Electricity Sales, Investments, CentralPower Limited

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Additional Sources

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