New Zealand Gazette – 1997 – No. 113

Page 2648

✨ Financial Accounting Policies

2648 NEW ZEALAND GAZETTE No. 113

Expenses

Expense	Allocation Method
Meter Reading	Shared Equally
Admin Salaries	Staff Numbers (F.T.E)
Advertising	Electricity Revenue
Audit Costs	Staff Numbers (F.T.E)
Bank Fees	Electricity Revenue
Directors’ Fees	Staff Numbers (F.T.E)
Insurances (General)	Staff Numbers (F.T.E)
Marketing Research	Electricity Revenue
Postages	Equal Shares
Printing and Stationery	Electricity Revenue
Subscriptions	Staff Numbers (F.T.E)
Telecommunications	Staff Numbers (F.T.E)
Depreciation	Staff Numbers (F.T.E)

Assets

Asset	Allocation Method
Cash	Gross Margin
Inventory	Work Type/Direct Costs
Customer Deposits	Electricity Revenue

1.4 Specific Accounting Policies

The following particular accounting policies which materially affect the measurement of profit and financial position are consistently applied:

(a) Accounting Period

The financial statements cover the financial performance of the company for the year ended 31 March 1997 and the financial position of the company at the end thereof.

(b) Associate Companies

These are companies in which the group holds substantial shareholdings and in whose commercial and financial policy decisions it participates.

Associate companies have been reflected in the consolidated financial statements on an equity accounting basis which shows the groups share of profits in the consolidated statement of financial performance and its share of post-acquisition increases or decreases in net assets, in the consolidated statement of financial position.

Eastland Energy Limited wholly owns the following companies; Eastland Network Limited, Remote Metering Limited, Eastland Power Limited. As these companies had not traded at 31 March 1997, there has been no consolidation.

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VUW Te Waharoa — NZ Gazette 1997, No 113

NZLII — NZ Gazette 1997, No 113

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

🏭 Financial Statements for Eastland Energy Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated8 August 1997
KeywordsFinancial Statements, Electricity, Information Disclosure, Eastland Energy

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