New Zealand Gazette – 1996 – No. 125

Page 3131

✨ Financial Statements

23 SEPTEMBER NEW ZEALAND GAZETTE 3131

This is due to:

the removal of some business units which are outside these regulations from the “electricity-related” classification
the reclassification of a number of offsetting sundry income and expenditure accounts, with these now being stated gross instead of net.

Fixed assets

	1996 Line Business	1995 Line Business	1996 Electricity Related Businesses	1995 Electricity Related Businesses
	$000’s	$000’s	$000’s	$000’s
Cost/revalued	330,931	311,572	8,082	7,254
Less accumulated depreciation	20,019	9,877	2,710	1,735
Net book value as at 31 March	310,912	301,695	5,372	5,519

Shareholders’ equity

The mandatory convertible notes have been assigned to the line business, as the line business assets were the primary assets acquired on corporatisation.

The revaluation reserve relates to a revaluation performed on line business assets, and so has been assigned to the line business.

Following these steps, ordinary shares, the share premium reserve and retained earnings have been allocated pro rata amongst the business units.

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VUW Te Waharoa — NZ Gazette 1996, No 125

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

✨ LLM interpretation of page content

🏭 Southpower Limited Financial Statements (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Statements, Fixed Assets, Shareholders’ Equity, Reclassification, Depreciation

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