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New Zealand Gazette – 1996 – No. 126

Page 3149

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✨ Financial Statements Notes

23 SEPTEMBER NEW ZEALAND GAZETTE 3149

NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS

1. STATEMENT OF ACCOUNTING POLICIES

1.1 Reporting Entity

Eastland Energy Limited is a public company registered under the Companies Act 1955.

The Financial Statements are those of the Line Business and Energy Business of Eastland Energy Limited. The Retail and Contracting business is included in Energy Business as required by Regulation 6(5) of the Electricity (Information Disclosure) Regulations 1994.

These Financial Statements are prepared in accordance with Regulations 6(2) and 6(3) of the Electricity (Information Disclosure) Regulations 1994. The Financial Statements have not been prepared for the purpose of the Financial Reporting Act 1993, or the Energy Companies Act 1992.

1.2 Measurement Base

The Line Business operates a line business activity, as defined by regulation 2 of the Electricity (Information Disclosure) Regulations 1994, in the Gisborne district.

Included in Energy Business are all the other electricity activities (including the electricity trading and consultancy activities) of Eastland Energy Limited.

The Financial Statements are based on the general principles of historical cost accounting, including the going concern concept and the accrual basis of accounting. These policies have been followed on a consistent basis.

1.4 Methodology of Separation of Businesses

Eastland Energy Limited has generally followed the Electricity Disclosure Guidelines as issued by the Ministry of Commerce dated 23 June 1994 with the exceptions noted below:

Description	Allocator
Income
Disconnection Fees	Electricity Revenue
Meter Check Readings	Electricity Revenue

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VUW Te Waharoa — NZ Gazette 1996, No 126

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✨ LLM interpretation of page content

🏭 Consolidated Statement of Financial Position for Eastland Energy Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Position, Assets, Liabilities, Shareholders Equity, Eastland Energy Limited

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