New Zealand Gazette – 1999 – No. 113

Page 2698

✨ Audit Report

NEW ZEALAND GAZETTE

No. 113

Qualified Opinion – Comparative Figures Omitted

Paragraph 2.18 of the Electricity Information Disclosure Handbook issued by the Ministry of Commerce permits energy companies to exclude comparative figures where disclosures are made for the first time for the current disclosure year. Waitaki Power Limited has taken advantage of this exemption and has not disclosed comparative figures in these circumstances. To this extent, the financial statements of Waitaki Power Limited do not comply with Financial Reporting Standard No. 2, Presentation of Financial Reports, or the Electricity (Information Disclosure) Regulations 1999.

We have obtained all the information and explanations we have required.

In our opinion:

proper accounting records have been kept by Waitaki Power Limited as far as appears from our examination of those records; and
except for the omission of comparative figures referred to above, the financial statements referred to above;

– comply with generally accepted accounting practice; and
– give a true and fair view of the financial position of Waitaki Power Limited as at 31 March 1999 and the results of its operations and cash flows for the year then ended; and
– comply with the Electricity (Information Disclosure) Regulations 1999.

Our audit was completed on 19 August 1999 and our opinion is expressed as at that date.

Signature

K J Boddy
Audit New Zealand
On behalf of the Controller and Auditor-General
Christchurch, New Zealand

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VUW Te Waharoa — NZ Gazette 1999, No 113

NZLII — NZ Gazette 1999, No 113

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

💰 Qualified Opinion on Waitaki Power Limited Financial Statements (continued from previous page)

Domain💰 Finance & Revenue
Dated19 August 1999
KeywordsAudit, Financial Statements, Waitaki Power Limited, Electricity Regulations, Comparative Figures
👩‍💼 Officials

K J Boddy, Audit New Zealand

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