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New Zealand Gazette – 1996 – No. 113

Page 2877

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✨ Energy Business Accounting Policies

10 SEPTEMBER NEW ZEALAND GAZETTE

2877

CENTRAL ELECTRIC LIMITED

ENERGY BUSINESS STATEMENT OF ACCOUNTING POLICIES

FOR THE YEAR ENDED 31 MARCH 1996

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.

The methodology for allocating costs, revenues, assets and liabilities between activities used in the preparation of these financial statements is that as set out in the Guidelines to the Regulations.

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.

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 1996, No 113

NZLII — NZ Gazette 1996, No 113

The Executive Wing of Parliament (depicted) is universally known as The Beehive. It was completed in 1977 and remains the primary office for the elected Government of the day.

✨ LLM interpretation of page content

🏢 Central Electric Limited Energy Business Statement of Accounting Policies

Domain🏢 State Enterprises & Insurance
KeywordsElectricity, Accounting Policies, Financial Statements, Energy Business, Central Electric Limited

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