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New Zealand Gazette – 1999 – No. 143

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✨ Financial Statements Notes

3416 NEW ZEALAND GAZETTE No. 143

NETWORK TASMAN LIMITED

LINE BUSINESS FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS

For the year ending 31 March 1999

STATEMENT OF ACCOUNTING POLICIES

REPORTING ENTITY

Network Tasman Limited is a company registered under the Companies Act 1993. Network Tasman Limited is a reporting entity for the purposes of the Financial Reporting Act 1993.

The Line Business financial statements have been prepared in accordance with the Electricity (Information Disclosure) Regulations 1999, in particular regulation 6 – "Financial statements disclosure by other line owners (other than Transpower)".

MEASUREMENT BASE

The financial statements have been prepared on the historical cost basis with the exception of certain items for which specific accounting policies are disclosed.

The assets and liabilities of Network Tasman Limited were vested from the Tasman Electric Power Board on 1 May 1995 in accordance with the Establishment Plan approved by the Governor General by Order of Council on 26 April 1993.

ACCOUNTING POLICIES

The following specific accounting policies which materially affect the measurement of financial performance and the financial position have been applied.

(a) Basis of Consolidation

No inter business transactions between the Line and Other Businesses have been eliminated.

(b) Recognition of Revenue

Electricity meters are read on the basis of constant cycles each year. Line revenues include an estimated amount for accrued sales as at 31 March 1999.

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VUW Te Waharoa — NZ Gazette 1999, No 143

NZLII — NZ Gazette 1999, No 143

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

🏭 Network Tasman Limited Line Business Financial Statements for 1999 (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Performance, Revenue, Earnings, Taxation, Dividends, Network Tasman Limited

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