New Zealand Gazette – 1996 – No. 173

Page 4545

✨ Financial Statements Notes

29 NOVEMBER NEW ZEALAND GAZETTE 4545
TRANS POWER NEW ZEALAND LIMITED GROUP

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 1996

STATEMENT OF ACCOUNTING POLICIES

Reporting Entity
These consolidated financial statements are for the Transpower Group (the
"Group"), which includes all the subsidiary and associate companies as disclosed in
Note 23.

The financial statements are presented in accordance with the Electricity (Information
Disclosure) Regulations and have been prepared in accordance with the Financial
Reporting Act 1993.

Special Purpose Financial Statements
These consolidated financial statements have been prepared for the purpose of
complying with the requirements of the Electricity (Information Disclosure)
Regulations 1994 (the "Regulations").

For the purposes of the Regulations, only Group financial statements are relevant,
and therefore no Parent Company information has been disclosed.

Measurement Base
The measurement basis is historical cost except as modified by the revaluation of certain
assets and investments.

Accounting Policies
The following accounting policies have been applied:

(a) Principles of Consolidation

The Group financial statements are prepared from the audited financial
statements of the Parent Company and its subsidiaries as at 30 June 1996.
The purchase method is used to consolidate subsidiary companies. All
significant transactions between group companies are eliminated on
consolidation.

The equity method is used for the associate company. An associate
company is one over which the Group exercises significant influence, but
does not have control.

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VUW Te Waharoa — NZ Gazette 1996, No 173

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✨ LLM interpretation of page content

🏭 Notes to the Financial Statements for Trans Power New Zealand Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated5 November 1996
KeywordsFinancial Statements, Accounting Policies, Consolidation, Trans Power New Zealand Limited

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