New Zealand Gazette – 1999 – No. 175

Page 4189

✨ Audit Report

NEW ZEALAND GAZETTE

19 NOVEMBER

4189

Qualified Opinion

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. Wairoa Power Limited (in Liquidation) has taken advantage of this exemption and has not disclosed comparative figures in these circumstances. To this extent, the financial statements of Wairoa Power Limited (in Liquidation) 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 Wairoa Power Limited (in Liquidation) 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 Wairoa Power Limited (in Liquidation) on pages 1 to 8:

comply with generally accepted accounting practice; and
give a true and fair view of:
- the financial position as at 31 March 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 20 October 1999 and our qualified opinion is expressed as at that date.

![Signature]

R S Innes-Jones
BDO Auckland
On behalf of the Controller and Auditor-General
Auckland, New Zealand

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VUW Te Waharoa — NZ Gazette 1999, No 175

NZLII — NZ Gazette 1999, No 175

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✨ LLM interpretation of page content

💰 Audit Report of Wairoa Power Limited (in Liquidation) (continued from previous page)

Domain💰 Finance & Revenue
Dated20 October 1999
KeywordsAudit, Financial Statements, Liquidation, Wairoa Power Limited
👩‍💼 Officials

R S Innes-Jones, BDO Auckland, On behalf of the Controller and Auditor-General

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