Financial Statements and Accounting Policies




22 AUGUST

NEW ZEALAND GAZETTE

2357

CHB Power Holdings Limited Logo

CHB POWER

HOLDINGS LIMITED

After Hours Faults ... 06 - 858 8101

PO Box 59, Waipukurau
Telephone: 06 - 858 8100 Facsimile: 06 - 858 7087

STATEMENT OF ACCOUNTING POLICIES

FOR THE YEAR ENDED 31 MARCH 1995

Accounting Entity

The Financial Statements are those of the “Network Division” and the Energy, Retail, Contracting and Servicing Divisions shown as a combined amount called “Other” of CHB Power Holdings Limited.

The Financial Statements are prepared in accordance with Regulations 6(2) and 6(3) of the Electricity (Information Disclosure) Regulations 1994. The Financial Statements have not been prepared for the purpose of the Financial Reporting Act 1993, or the Energy Companies Act 1992. The period reported is 1 April 1994 to 31 March 1995.

Principal Activities

The Network Business operates the network business activity, as defined by the regulation 2 of the Electricity (Information Disclosure) Regulations 1994, in the area bounded by the Ruahine Ranges, the east coastline, Te Aute in the north and Herbertville in the south.

Accounting Convention

The historical cost method as modified by the revaluation of network assets to the optimised deprival value, has been followed.

The principles of going concern, accrual and periodic reporting have been used as the underlying basis of the reports, as defined by the Statement of Concepts issued by the New Zealand Society of Accountants.

Methodology of Separation of Business

CHB Power Holdings Limited has generally followed the Electricity Closure Guidelines as issued by the Ministry of Commerce dated 23 June 1994 with the exceptions noted below. These Guidelines were issued by the Energy Policy Group of the Ministry of Commerce as guidance to assist Electricity Companies to comply with the Electricity (Information Disclosure) Regulations 1994.



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✨ LLM interpretation of page content

🏭 Audit Certification for CHB Power Holdings Limited (continued from previous page)

🏭 Trade, Customs & Industry
3 August 1995
Audit, Financial statements, Electricity regulations, CHB Power Holdings Limited

🏭 Statement of Accounting Policies for CHB Power Holdings Limited

🏭 Trade, Customs & Industry
Accounting policies, Financial statements, Electricity regulations, Network Division, Energy Division, Retail Division, Contracting Division, Servicing Division