New Zealand Gazette – 1999 – No. 143

Page 3418

✨ Financial Statements

3418 NEW ZEALAND GAZETTE No. 143

(j) Financial Instruments

Pursuant to FRS 31 the company estimates that in respect of the reported financial instruments, being cash, short-term investments and debtors, fair value is equivalent to the carrying amount as stated in the Statement of Financial Position.

The company holds cash in minimal quantities and places short term investments with only registered banks and limits the amount of credit exposure to any one registered bank. Short term investments mature within the range of on call to 90 days. The interest rates on these investments range from 3.94% to 4.66%.

Network Tasman Limited has one major debtor being an electricity retailer. The credit risk is not considered to be high. The group does not have any other significant concentrations of credit risk.

(k) Changes In Accounting Policies

The following changes to the accounting policies have taken place during the current year:

(i) the basis for providing for sales discounts in the financial year prior to payment has been reversed. Sales discounts are provided for in the year that they are paid. The effect of this change is to reduce the sales discount provision in creditors and accruals by $3.88 million.

All other policies have been applied on bases consistent with those used in the previous year.

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VUW Te Waharoa — NZ Gazette 1999, No 143

NZLII — NZ Gazette 1999, No 143

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

✨ 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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