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New Zealand Gazette – 1995 – No. 80

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✨ Financial Statements

2186
NEW ZEALAND GAZETTE
No. 80

DUNEDIN ELECTRICITY LTD

CONTRACTING BUSINESS
STATEMENT OF ACCOUNTING POLICIES

For the Year Ended 31 March 1995

GENERAL ACCOUNTING POLICIES

The general policies adopted in the preparation of these financial statements are:

Unless otherwise stated, the measurement base adopted is historical cost.

Reliance is placed on the assumption that the Company is a going concern.

Accrual accounting is used to match revenues with related expenses.

SPECIAL PURPOSE FINANCIAL STATEMENTS

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

These financial statements relate to the Company’s Contracting Business incorporating the maintenance of electrical appliances, fittings and associated equipment and the management of a hydro-electricity generating complex.

As this is the first year that the Regulations have been in effect, comparative information is not available and therefore no comparative information has been prepared.

SPECIFIC ACCOUNTING POLICIES

Specific accounting policies which materially affect the measurement of profit and financial position which have been consistently applied, are:

(a) Revenue

Revenue shown in the Operating Statement relates to the construction and maintenance of electrical appliances, fittings and associated equipment and the management and maintenance of a hydro-electricity generating complex.

(b) Expenditure, Assets and Liabilities

Expenditure shown in the Operating Statement is derived as follows:

Employee remuneration, materials/plant, administration and operating expenses are directly attributable to the Contracting Business.

Indirect costs, with the exception of unallocatable overheads, are charged on an activity basis to the Contracting Business.

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VUW Te Waharoa — NZ Gazette 1995, No 80

NZLII — NZ Gazette 1995, No 80

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✨ LLM interpretation of page content

🏭 Dunedin Electricity Ltd Contracting Business Statement of Accounting Policies (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsAccounting Policies, Financial Statements, Contracting Business, Historical Cost, Accrual Accounting, Electricity Regulations, Hydro-electricity, Revenue, Expenditure, Dunedin Electricity Ltd

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