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New Zealand Gazette – 1997 – No. 134

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✨ Financial Statements Notes

3156 NEW ZEALAND GAZETTE No. 134

WAIPA POWER LIMITED - OTHER BUSINESS

NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 1997

1 STATEMENT OF ACCOUNTING POLICIES

General Accounting Policies

The financial statements have been prepared for the purpose of complying with the requirements of the Electricity (Information Disclosure) Regulations 1994 (the Regulations) on an historical cost basis.

Particular Accounting Policies

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

a) Electricity Sales

Sales of electricity includes an estimated amount for accrued sales from meters unread as at 31 March 1997.

b) Investments

Investments are stated at the lower of cost plus accrued interest and net realisable value.

c) Fixed Assets

The Company has five classes of fixed assets as follows:

Freehold Land
Freehold Buildings
Motor Vehicles
Plant and Equipment
Generation

Fixed assets are recorded at cost less accumulated depreciation.

d) Depreciation

Depreciation has been provided on fixed assets using the straight line method at rates which amortise the cost less estimated residual value over their economic lives. Depreciation on assets purchased during the year has been charged on a monthly basis from month of purchase.

The maximum depreciation rates are:

Buildings: 3.0%
Motor Vehicles: 20.0%
Computers Equipment & Software: 20.0%
Plant, Furniture and Equipment: 10.0%
Generation: 6.6%

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VUW Te Waharoa — NZ Gazette 1997, No 134

NZLII — NZ Gazette 1997, No 134

The General Assembly Library (on the right) was completed in 1899 and survived the 1907 fire. Now the oldest remaining original Parliament building, still used as the Parliamentary Library.

✨ LLM interpretation of page content

🏭 Certification of Waipa Power Limited Financial Statements (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated23 August 1995
KeywordsFinancial Statements, Certification, Electricity, Waipa Power Limited, Audit

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