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New Zealand Gazette – 1998 – No. 158

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✨ Financial Statements Notes

3804 NEW ZEALAND GAZETTE No. 158

TOP ENERGY LIMITED

NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS

STATEMENT OF ACCOUNTING POLICIES

FOR THE 12 MONTHS ENDED 31 MARCH 1998

10 Financial Instruments (continued)

Top Energy Ltd has entered into electricity price hedging contracts with electricity generators in order to minimise the risk of price fluctuations on the electricity spot market. Assets, liabilities and any unrealised revenues and expenses associated with these instruments as at balance date are not recognised in the financial statements.

Realised revenues and expenses are recognised in the Statement of Financial Performance on maturity of the hedging contracts and are incorporated as part of the cost of wholesale electricity.

Full disclosure of information about electricity price hedging contracts to which Top Energy Ltd is a party is provided in note 15.

Changes in Accounting Policies

There were no material changes in accounting policy.

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VUW Te Waharoa — NZ Gazette 1998, No 158

NZLII — NZ Gazette 1998, No 158

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✨ LLM interpretation of page content

💰 Notes to the Special Purpose Financial Statements for Top Energy Limited (continued from previous page)

Domain💰 Finance & Revenue
KeywordsFinancial Instruments, Electricity Price Hedging, Accounting Policies, Top Energy Limited

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