New Zealand Gazette – 1997 – No. 107

Page 2496

✨ Financial Statements Notes

2496 NEW ZEALAND GAZETTE No. 107

WAITOMO ENERGY SERVICES LIMITED
Electricity and Other Business Activity
Notes to the Financial Statements
For the Year Ending 31st March 1997

Holiday pay has been accrued for all employees to 31 March 1997. This is a change in policy from previous years, where the accrual was made to the individual employee’s anniversary date. The effect of this change in policy has decreased profit in the current year by $80,000. The additional expenditure has been recorded in Other Expenses.

The accounting policy for valuing investments has been changed to record the investment at the lower of cost or net realisable value. Previously investments were valued at cost, less any share of post acquisition increases/decreases in net assets. The effect on the balance sheet in the current year is to reduce the value of investments by approximately $18,000.

Consolidation of Economic Energy Ltd (formerly Task Consultancy Ltd) has been performed for the first time. The effect on the accounts is not significant.

Some 1996 comparative figures have been restated to ensure consistency in reporting. The net effect of these restatements on the financial statements is nil.

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✨ LLM interpretation of page content

🏭 Notes to the Financial Statements for Waitomo Energy Services Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated30 July 1997
KeywordsFinancial Statements, Accounting Policies, Holiday Pay, Investments, Consolidation, Restatements

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