New Zealand Gazette – 1999 – No. 194

Page 4650

✨ Financial Audit Report

4650 NEW ZEALAND GAZETTE No. 194

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. Nelson Electricity Limited has taken advantage of this exemption and has not disclosed comparative figures in these circumstances. To this extent, the financial statements of Nelson Electricity 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 Nelson Electricity Limited as far as appears from our examination of those records; and
except for the omission of comparative figures referred to above, the financial statements referred to above;
- comply with generally accepted accounting practice; and
- give a true and fair view of the financial position of Nelson Electricity 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 2 December 1999 and our qualified opinion is expressed as at that date.

K J Boddy
Audit New Zealand
On behalf of the Controller and Auditor-General
Christchurch, New Zealand

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VUW Te Waharoa — NZ Gazette 1999, No 194

NZLII — NZ Gazette 1999, No 194

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

🏭 Nelson Electricity Limited Financial Performance (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated2 December 1999
KeywordsFinancial Performance, Audit Report, Accounting Policies, Electricity (Information Disclosure) Regulations 1999, Nelson Electricity Limited
👩‍💼 Officials

K J Boddy, Audit New Zealand

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