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New Zealand Gazette – 1997 – No. 135

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✨ Financial Statements Notes

3172 NEW ZEALAND GAZETTE No. 136

CENTRALPOWER LIMITED

Line Business and Electricity Retailing

Notes to the Financial Statements (cont.)

For the Year Ended 31 March 1997

With the exception of the allocation of billing and metering costs none of the departures above materially impact the financial statements. This departure in allocating billing and metering costs increases the Electricity Retailing business net profit after tax and retained earnings by $515,000 and decreases the Line business net profit after tax and retained earnings by $515,000.

n) Changes In Accounting Policies

There have been no material changes in accounting policies during the year. All policies have been applied on bases consistent with previous years.

The accounting policies of Electro Power Limited have been aligned with the accounting policies of the new parent Company.

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VUW Te Waharoa — NZ Gazette 1997, No 135

NZLII — NZ Gazette 1997, No 135

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✨ LLM interpretation of page content

🌾 CentralPower Limited Financial Statements (continued from previous page)

Domain🌾 Primary Industries & Resources
KeywordsElectricity, Financial Statements, Line Business, Electricity Retailing, Accounting Policies, Income Recognition, Investments, Fixed Assets, Depreciation, Income Tax, Inventories, Contributions

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