New Zealand Gazette – 1999 – No. 134

Page 3243

✨ Auditor's Report

24 SEPTEMBER NEW ZEALAND GAZETTE 3243

PRICEWATERHOUSECOOPERS ®

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. WEL Energy Group Limited has applied this exemption and has not disclosed comparative figures in these circumstances. To this extent, the financial statements of WEL Energy Group 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 WEL Energy Group 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 attached financial statements of WEL Energy Group Limited:

comply with generally accepted accounting practice; and
give a true and fair view of the financial position of WEL Energy Group 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.

PricewaterhouseCoopers

Chartered Accountants
Auckland

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VUW Te Waharoa — NZ Gazette 1999, No 134

NZLII — NZ Gazette 1999, No 134

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

🏭 Auditor's Report for WEL Energy Group Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated30 August 1999
KeywordsFinancial statements, Audit, WEL Energy Group, Electricity regulations
👩‍💼 Officials

PricewaterhouseCoopers, Chartered Accountants

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