New Zealand Gazette – 1999 – No. 126

Page 3036

✨ Audit Report

3036 NEW ZEALAND GAZETTE No. 126

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. Electricity Ashburton Limited has taken advantage of this exemption and has not disclosed comparative figures in these circumstances. To this extent, the financial statements of Electricity Ashburton 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 Electricity Ashburton 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 Electricity Ashburton 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 30 August 1999 and our opinion is expressed as at that date.

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 126

NZLII — NZ Gazette 1999, No 126

The Executive Wing of Parliament (depicted) is universally known as The Beehive. It was completed in 1977 and remains the primary office for the elected Government of the day.

✨ LLM interpretation of page content

🏭 Audit Report for Electricity Ashburton Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated30 August 1999
KeywordsAudit, Financial Statements, Electricity Ashburton Limited, Audit New Zealand
👩‍💼 Officials

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

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