New Zealand Gazette – 1997 – No. 170

Page 4079

✨ Financial Statements Notes

5 DECEMBER NEW ZEALAND GAZETTE 4079

Changes In Accounting Policies

During the year Wanganui Gas Limited changed its accounting policy with respect to the valuation of distribution network assets. Distribution network assets are now valued at optimal deprival value, valued as at 30 June 1997. Formerly distribution network assets were valued at depreciated cost. For the purpose of preparing accounts under the Gas (Information Disclosure) Regulations 1997 the revaluation of distribution network assets has been backdated to 30 June 1996.

Distribution network assets will continue to be depreciated at the same rate as applied to the historical cost of the like assets. Depreciation charged during the period was calculated on the optimised deprival value of distribution network assets.

The result of the revaluation of distribution network assets was an increase of $2,160,213 in the value at 30 June 1996 and a further increase in value of $207,317 at 30 June 1997. Revaluations resulted in the establishment of an asset revaluation reserve.

There have been no other changes in accounting policy.

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VUW Te Waharoa — NZ Gazette 1997, No 170

NZLII — NZ Gazette 1997, No 170

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🏭 Notes to the Financial Statements for Wanganui Gas Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated5 December 1997
KeywordsFinancial statements, Accounting policies, Gas (Information Disclosure) Regulations 1997, Wanganui Gas Limited

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