New Zealand Gazette – 1999 – No. 169

Page 4013

✨ Audit Report

12 NOVEMBER
NEW ZEALAND GAZETTE
4013

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. Eastland Network Limited has taken advantage of this exemption and has not disclosed comparative figures in these circumstances. To this extent, the financial statements of Eastland Network 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 Eastland Network 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 Eastland Network Limited referred to above -

comply with generally accepted accounting practice; and
give a fair and true 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 30 September 1999 and our qualified opinion is expressed as at that date.

L H Desborough
Audit New Zealand
On behalf of the Controller and Auditor-General
Napier, New Zealand

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VUW Te Waharoa — NZ Gazette 1999, No 169

NZLII — NZ Gazette 1999, No 169

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 Eastland Network Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated30 September 1999
KeywordsAudit, Financial Statements, Electricity, Information Disclosure, Eastland Network Limited
👩‍💼 Officials

L H Desborough, Audit New Zealand, On behalf of the Controller and Auditor-General

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