Financial Statements Notes




1 SEPTEMBER NEW ZEALAND GAZETTE

2791

TRUSTPOWER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 1995

NOTE 19: METHODOLOGIES FOR ALLOCATING COSTS, REVENUES, ASSETS AND LIABILITIES

The Electricity Information Disclosure guidelines have been followed except as set out below:

EDP expenses:
Allocated based on staff numbers.

Board of Directors and Corporate services expenses:
Allocated based on total direct administration costs.

Bank, advances and short term Investments:
Allocation based on net income after taxation.

Taxation, deferred taxation and provision for taxation:
Recalculated on an actual basis with opening balances being apportioned based on the current tax charge.

NOTE 20: ROTORUA ELECTRICITY LIMITED

On 21 December 1994, the Rotorua Electricity Charitable Trust entered into an agreement to sell its 51% holding in Rotorua Electricity Limited to TrustPower Limited. When this 51% holding is combined with the Rotorua Electricity Limited shares acquired by TrustPower Limited by way of the offer to shareholders of Rotorua Electricity Limited dated 26 September 1994 and on the open market, its total holding is 67.7% at 31 March 1995.

As allowed by Regulation 27 of the Electricity (Information Disclosure) Regulations 1994 all transactions and assets and liabilities relating to the investment in Rotorua Electricity Limited have been excluded from these financial statements for the line and energy business of TrustPower Limited.

The additional transactions, assets and liabilities included in TrustPower Limited’s statutory financial statements can be summarised as follows:



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