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New Zealand Gazette – 1995 – No. 91

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✨ Auditor Certification

NEW ZEALAND GAZETTE

1 SEPTEMBER

2771

Coopers & Lybrand Logo

Coopers & Lybrand
chartered accountants

telephone 0-9-438 4159
fax 0-9-438 9548

PO Box 445
National Mutual Building
Rathbone Street
Whangarei
New Zealand

Whangarei Auckland Manukau City
Hamilton Tauranga New Plymouth
Napier Hastings Palmerston North
Fielding Wellington Johnsonville
Christchurch Dunedin Invercargill

a member firm of
Coopers & Lybrand (International)

CERTIFICATION BY AUDITORS IN RELATION TO THE LINE BUSINESS AND ENERGY BUSINESS FINANCIAL STATEMENTS

We have examined for the purposes of Regulation 6 of the Electricity (Information Disclosure) Regulations 1994, the Top Energy Limited Line and Energy Business financial statements for the year ended 31 March 1995 set out on pages 4 to 19.

As set out in the Statement of Accounting Policies, the Company has adopted a policy of renewal accounting for its distribution network. This policy presumes that the distribution network would be maintained indefinitely to at least its current operating capability. All expenditure made to maintain the network’s operating capacity, including both maintenance and renewal expenditure, is expensed and there is no periodic charge for depreciation. We were unable to obtain sufficient evidence from the Company to demonstrate that the systems and plans in place justify the assertions that the operating capacity of the network would be maintained indefinitely. It is not possible to determine with reasonable accuracy the effect, if any, on the carrying value of distribution system infrastructural assets included in the fixed assets and on expenses, excluding finance costs.

We hereby certify that, having made all reasonable enquiry, to the best of our knowledge, and subject to the matter referred to in the above paragraph, those financial statements give a true and fair view of the matters to which they relate and have been prepared in accordance with the requirements of the Electricity (Information Disclosure) Regulations 1994.

Signature

COOPERS & LYBRAND
CHARTERED ACCOUNTANTS
WHANGAREI, N.Z.

25 AUGUST 1995

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VUW Te Waharoa — NZ Gazette 1995, No 91

NZLII — NZ Gazette 1995, No 91

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

✨ LLM interpretation of page content

🌾 Top Energy Limited Statistics and Reliability Performance Measures (continued from previous page)

Domain🌾 Primary Industries & Resources
Dated25 August 1995
KeywordsElectricity, Performance Measures, Faults, Interruptions, SAIFI, CAIDI, Reliability, Auditor Certification
👩‍💼 Officials

Coopers & Lybrand, Chartered Accountants

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