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New Zealand Gazette – 1995 – No. 86

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✨ Financial Statements

2472 NEW ZEALAND GAZETTE No. 86

CENTRAL ELECTRIC LIMITED

ENERGY 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 has been placed on the assumption that the Line Business is a going concern.
Revenues earned are matched with expenses incurred using accrual accounting.

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 Energy Business of Central Electric Limited and incorporate the retailing of electricity, the retailing of electrical appliances and the maintenance and installation of electrical appliances, fittings and associated equipment.

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

SPECIFIC ACCOUNTING POLICIES

Revenue

The revenue shown in the Profit and Loss Account includes the electricity unit consumption component of power sales, electrical appliance sales (including the maintenance and installation thereon), capital contributions, interest and miscellaneous and sundry income.

All revenue is directly attributable to the Energy Business except capital contributions and interest which are allocated on the basis of the relative net asset values.

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VUW Te Waharoa — NZ Gazette 1995, No 86

NZLII — NZ Gazette 1995, No 86

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

✨ LLM interpretation of page content

🏭 Central Electric Limited Accounting Policies (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsAccounting Policies, Financial Statements, Energy Business, Electricity, Historical Cost, Going Concern, Accrual Accounting, Electricity (Information Disclosure) Regulations 1994

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