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New Zealand Gazette – 1995 – No. 101

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✨ Financial Statements

3208

NEW ZEALAND GAZETTE

No. 101

ENERGYDIRECT ELECTRICITY BUSINESS

NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS FOR THE ENDED YEAR 31 MARCH 1995

NOTE 1: STATEMENT OF ACCOUNTING POLICIES

Reporting Entity

The financial statements have been extracted from the accounts of EnergyDirect Corporation Limited and its associate Pacific Energy Limited using the methodology required by the Electricity (Information Disclosure) Regulations 1994.

EnergyDirect Corporation is a public company registered under the Companies Act 1955.

Electricity (Information Disclosure) Regulations 1994

The methodology used to allocate costs, revenues, assets and liabilities has been publicly disclosed in accordance with section 19 of the Electricity (Information Disclosure) Regulations 1994.

Where practicable, all costs, revenues, assets and liabilities have been directly allocated to the appropriate Lines or Energy businesses. Other costs, revenues, assets and liabilities are allocated using the allocation bases as publicly disclosed.

All cash, land, investment balances, dividend provisions, tax prepayments and land and building assets, other than substation and generation land and buildings, are retained within the parent company and are not allocated to either electricity or gas businesses.

Both Lines and Energy business activities lease space from the parent company at commercial rents set by independent valuation, in accordance with the relative floor areas occupied by each business activity.

Property rates and other property outgoings are passed on by the parent company on a normal commercial basis.

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VUW Te Waharoa — NZ Gazette 1995, No 101

NZLII — NZ Gazette 1995, No 101

Parliament House (depicted) was completed in 1918 and remains the primary seat of Parliament.

✨ LLM interpretation of page content

🏭 EnergyDirect Electricity Business Financial Statements Notes (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsEnergyDirect, Electricity Business, Financial Statements, Accounting Policies, Reporting Entity, Electricity (Information Disclosure) Regulations 1994

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