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New Zealand Gazette – 1996 – No. 133

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✨ Electricity Financial Statements

3242 NEW ZEALAND GAZETTE No. 133

TOP ENERGY LIMITED

NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS

STATEMENT OF ACCOUNTING POLICIES

FOR THE 12 MONTHS ENDED 31 MARCH 1996

Changes in Accounting Policies

After review of the carrying value of the distribution system the Directors concluded that the amount should more closely reflect a true value of the asset. Therefore the infrastructure asset is now at a valuation being 71% of the latest Optimised Deprival Value (ODV) which represents a business valuation prepared by Ernst & Young, independent registered valuers.

There have been no other material changes in accounting policies.

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VUW Te Waharoa — NZ Gazette 1996, No 133

NZLII — NZ Gazette 1996, No 133

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

🏭 Electricity Information Disclosure for Top Energy Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsElectricity, Financial Statements, Accounting Policies, Depreciation, Long Term Debt, Financial Instruments, Top Energy Limited

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