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New Zealand Gazette – 1995 – No. 139

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✨ Financial Statements Notes

27 NOVEMBER NEW ZEALAND GAZETTE 4533

TRANS POWER NEW ZEALAND LIMITED GROUP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 1995

STATEMENT OF ACCOUNTING POLICIES

These financial statements are presented in accordance with the Electricity (Information Disclosure) Regulations and have been prepared in accordance with the Financial Reporting Act 1993. The consolidated financial statements are for the Trans Power Group, which includes all the subsidiary and associate companies as disclosed in Note 21.

General Accounting Policies

The general accounting policies recognised as appropriate for the measurement and reporting of financial performance, financial position, movements in equity, and cash flows under the historical cost method as modified by the revaluation of certain assets, have been followed in the preparation of these financial statements.

Special Purpose Financial Statements

These consolidated financial statements have been prepared for the purpose of complying with the requirements of the Electricity (Information Disclosure) Regulations 1994 (the "Regulations").

For the purposes of the Regulations, only Group financial statements are relevant, and therefore no Parent Company information has been disclosed.

Comparatives

The Group changed its balance date in 1994 from 31 March to 30 June, therefore the comparative figures cover a 15 month period.

Consolidated financial statements for the 12 months ended 30 June 1995 and comparative information for the 15 months ended 30 June 1994 have been taken from the audited statutory financial statements of the Group. Where information for the 12 months ended 30 June 1994 has previously been disclosed in the New Zealand Gazette pursuant to the Regulations this comparative information is also disclosed.

Particular Accounting Policies

The following particular accounting policies which materially affect the measurement of financial performance, financial position, movements in equity, and cash flows have been consistently applied:

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VUW Te Waharoa — NZ Gazette 1995, No 139

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🏗️ Notes to the Financial Statements for Trans Power New Zealand Limited (continued from previous page)

Domain🏗️ Infrastructure & Public Works
KeywordsFinancial Statements, Accounting Policies, Trans Power New Zealand Limited, Electricity Regulations, Financial Reporting Act

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