New Zealand Gazette – 1999 – No. 115

Page 2772

✨ Audit Report

2772 NEW ZEALAND GAZETTE No. 115

Other than in our capacity as auditor acting on behalf of the Controller and Auditor-General,
we have no relationship with or interest in The Power Company Limited.

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. The Power Company Limited has taken
advantage of this exemption and has not disclosed comparative figures in these
circumstances. To this extent, the financial statements of The Power Company 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 The Power Company Limited as
far as appears from our examination of those records.

In our opinion, except for the omission of comparative figures referred to above, the financial
statements of The Power Company Limited on pages 1 to 13:

comply with generally accepted accounting practice; and
give a true and fair view of:
- the financial position as at 30 June 1999; and
- the results of its operations and cash flows for the year ended on that date; and
comply with the Energy (Information Disclosure) Regulations 1999.

Our audit was completed on 20 August 1999 and our qualified opinion is expressed as at that
date.

R Bruce Robertson
Audit New Zealand
On behalf of the Controller and Auditor-General
Dunedin, New Zealand

PUBLISHED BY AUTHORITY OF DEPARTMENT OF INTERNAL AFFAIRS:
LEGISLATION DIRECT, WELLINGTON, NEW ZEALAND—1999

ISSN 0111-5650
Price $3.95 (inc. G.S.T.)
32344—99A

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VUW Te Waharoa — NZ Gazette 1999, No 115

NZLII — NZ Gazette 1999, No 115

Parliament House (depicted) was completed in 1918 and remains the primary seat of Parliament.

✨ LLM interpretation of page content

🏭 Certification of Performance Measures for The Power Company Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated20 August 1999
KeywordsAudit report, Financial statements, Electricity regulations, Performance measures
👩‍💼 Officials

R Bruce Robertson, Audit New Zealand

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