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New Zealand Gazette – 1995 – No. 84

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✨ Financial Statements Accounting Policies

2358
NEW ZEALAND GAZETTE
No. 84

CHB POWER
HOLDINGS LIMITED

After Hours Faults ... 06 - 858 8101
Telephone : 06 - 858 8100
PO Box 59, Waipukurau
Facsimile: 06 - 858 7087

-2-

Exceptions to the guidelines are:

(A) Allocation of these amounts marked (A) in the Financial Statements, to the Network division is on the basis of percentage of net profit after tax, calculated as:

210587
384108 = 55%

Particular Accounting Policies

The Financial Statements have been prepared on a GST basis, except for debtors and creditors.

Income Recognition

Electricity sales represent consumer usage as billed during the reporting period. An accrual has been made for unbilled electricity sales. The recognition of the revenue from line charges in advance has been deferred as a current liability.

Inventories

Inventories are stated at the lower of cost (calculated on an average cost basis) or estimated realisable value. Work-in-progress is valued at net realisable value.

Financial Instruments

The Company is party to financial instrument arrangements as part of its everyday operations, including instruments which have been recognised in these financial reports.

Revenues and expenses in relation to all financial instruments are recognised in the Statement of Financial Performance.

All financial instruments are recognised in the Statement of Financial Position. The Company has not entered into any off-balance sheet instruments.

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VUW Te Waharoa — NZ Gazette 1995, No 84

NZLII — NZ Gazette 1995, No 84

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

✨ LLM interpretation of page content

🏭 Statement of Accounting Policies for CHB Power Holdings Limited (continued from previous page)

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

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