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New Zealand Gazette – 1997 – No. 165

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✨ Financial Statements

26 NOVEMBER NEW ZEALAND GAZETTE 3911

TRANSPOWER NEW ZEALAND LIMITED GROUP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 1997

9. INVESTMENTS (cont.)

	1997	1996
	$000	$000

Transpower Group associate pre-acquisition losses memorandum account

Balance at the beginning of the year 502 502
Less share of the associate’s post acquisition surpluses (305) -
Balance at the end of the year 197 502

Transpower recognises its share of the pre-acquisition losses of the associate via a memorandum account. Transpower’s share of the associate’s post acquisition surpluses are offset against the memorandum account until such time as pre-acquisition losses are recovered.

There is no tax expense/benefit recognised in the financial statements of the associate. No dividends have been received from the associate for the year ended 30 June 1997 (1996: nil).

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VUW Te Waharoa — NZ Gazette 1997, No 165

NZLII — NZ Gazette 1997, No 165

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✨ LLM interpretation of page content

🏭 Notes to the Financial Statements (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsInvestments, Financial Statements, Transpower New Zealand Limited, Associate Losses, Surpluses

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