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New Zealand Gazette – 1995 – No. 80

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✨ Financial Statements

15 AUGUST NEW ZEALAND GAZETTE 2191

DUNEDIN ELECTRICITY LTD

ELECTRICITY GENERATING 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 are the financial accounts of Waipori Power Generation Ltd prepared by Dunedin Electricity Ltd pursuant to Section 6 (5) a of the Electricity (Information Disclosure) Regulations 1994.

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

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 results from the sale of electricity generated.

(b) Expenditure

Expenditures are those directly attributable to the generation business.

Dividend has been calculated in accordance with the Company’s dividend policy adjusted for the subvention payment.

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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 Balance Sheet (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsBalance Sheet, Financial Performance, Assets, Liabilities, Shareholder Funds, Dunedin Electricity Ltd

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