New Zealand Gazette – 1996 – No. 114

Page 2893

✨ Financial Statements

10 SEPTEMBER
NEW ZEALAND GAZETTE
2893

WESTPOWER LIMITED

STATEMENT OF ACCOUNTING POLICIES

FOR THE YEAR ENDED 31 MARCH 1996

Westpower Limited is a line owner in accordance with the Electricity (Information Disclosure) Regulations 1994. Regulation 6 requires the line owner to prepare financial statements for the following businesses:

Lines
Generation
Other

These financial statements have been prepared in accordance with the requirements of the Electricity (Information Disclosure) Regulations 1994.

The measurement base adopted is that of historical cost except for the revaluation of some fixed assets.

(a) Fixed Assets and Depreciation

The Distribution System has been revalued to Optimised Deprival Value by Ernst and Young, Registered Valuer as at 31 March 1996.

The Generation System has been revalued to net current value by Ernst and Young, Registered Valuer at 31 March 1996.

Leasehold land is valued at the lessee's interest in the Government Valuation as at 1 September 1994.

All other fixed assets are valued at cost less accumulated depreciation where applicable.

(i) Distribution Assets are being accounted for using renewal accounting.

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💰 Financial Statements for Westpower Limited (continued from previous page)

Domain💰 Finance & Revenue
KeywordsFinancial Statements, Westpower Limited, Electricity Regulations, Accounting Policies

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