New Zealand Gazette – 2000 – No. 69

Page 1573

✨ Financial Statements

26 JUNE NEW ZEALAND GAZETTE 1573

10. Receivables and prepayments

	2000	1999
	$000	$000
Trade debtors	1,744	2,410
GST refund due	527	426
Prepayments	6	6
	2,277	2,842

Less provision for doubtful debts | 30 | 30 |
|-------|-------|
| $2,247| $2,812|

11. Financial instruments

Credit risk

Financial assets which potentially subject the Company to credit risk principally consist of bank balances and accounts receivable.

The Company manages it’s principle credit risk by having Use of System Agreements with its major customers to maintain a minimum credit rating of BBB or better. Bank balances and investments in short term deposits are made with registered banks with satisfactory credit ratings. Exposure with any one financial institution is restricted in accordance with company policy. No collateral is held on the above amounts.

Maximum exposures to credit risk as at balance date are:

	2000	1999
	$000	$000
Bank balances	4,899	5,728
Receivables	2,247	2,812

The above maximum exposures are net of any recognised provision for losses on these financial assets.

Concentrations of credit risk

The Company has exposures to concentrations of credit risk by having only eight line customers. This is managed as mentioned above through the Use of System Agreements.

Currency risk

The Company has no material exposure to foreign exchange risk.

VUW Te Waharoa — NZ Gazette 2000, No 69

Gazette.govt.nz — NZ Gazette 2000, No 69

The General Assembly Library (on the right) was completed in 1899 and survived the 1907 fire. Now the oldest remaining original Parliament building, still used as the Parliamentary Library.

✨ LLM interpretation of page content

💰 Receivables and Prepayments (continued from previous page)

Domain💰 Finance & Revenue
KeywordsFinancial statements, Receivables, Prepayments, Trade debtors, GST refund, Provisions, Doubtful debts

💰 Financial Instruments Credit Risk

Domain💰 Finance & Revenue
KeywordsFinancial instruments, Credit risk, Bank balances, Accounts receivable, Credit ratings, Use of System Agreements

💰 Concentrations of Credit Risk

Domain💰 Finance & Revenue
KeywordsCredit risk concentrations, Line customers, Use of System Agreements

💰 Currency Risk

Domain💰 Finance & Revenue
KeywordsCurrency risk, Foreign exchange risk

As the Gazette has been published for more than 185 years, copyright status depends on the publication date of each issue:

1840–1925 (Public Domain): Issues of the New Zealand Gazette and Provincial Gazettes from this period are in the public domain, as the term of Crown copyright (100 years) has expired. Mechanical reproductions (e.g., scanned PDFs) of these public domain documents do not attract new copyright.
1926–1999 (Crown Copyright): Issues from this period remain subject to Crown copyright. Usage of these issues in this project is "Fair Dealing" for research purposes and consistent with the spirit of the open-access principles championed by NZGOAL, ie, "The default licensing position under ... NZGOAL is the Creative Commons Attribution 4.0 International licence ... [t]o the greatest extent possible, agencies should apply this licence to copyright material on their websites"
2000–Present (CC-BY 3.0 NZ): Gazette issues published on gazette.govt.nz are Crown copyright but are explicitly licensed by the Department of Internal Affairs under the Creative Commons Attribution 3.0 New Zealand licence (CC-BY 3.0 NZ). This project redistributes this content in accordance with those terms.

Nothing in this project is intended to infringe copyright, trademark law or personal privacy. Please contact me immediately if you have any concerns.

Third-Party Content

Where third-party content (e.g., notices submitted by external organisations) is identified within the Gazette, users should satisfy themselves regarding the copyright status of that specific content, as it may be subject to different ownership terms than the Gazette itself.

Sources and Attribution

NZ Gazette Sources

The primary sources for the issues of the NZ Gazette indexed by this project are:

New Zealand Gazette Archive, provided by Victoria University Library, copyright 2008 LexisNexis NZ Limited, Crown Copyright of New Zealand Gazette Office
- Issues from 1841-2008, including the New Munster, New Ulster, and Provincial Gazettes
New Zealand Gazettes by New Zealand Legal Information Institute (note: "NZLII is not the copyright owner in the source documents published on NZLII")
- Issues from 1913-1999
Gazette.govt.nz, Crown copyright / licensed by the Department of Internal Affairs under CC-BY 3.0 NZ
- Issues from 2000-2017

Additional Sources

Wellington City Recollect have made available a comprehensive and excellent-quality scan of the Wellington Provincial Gazette which was used to fill in a number of issues missing from Victoria University's Gazette Archive; in particular, all 1856 issues, issues 22-34 for 1864 and issues 9-19 for 1870.
27 issues of The New Zealand Advertiser and Bay of Islands Gazette (1840) were sourced from Papers Past (public domain).
Gazette Extraordinary No. 1 (1840), held at the Alexander Turnbull Library, Wellington, New Zealand. Imaged by Luke Howison at the National Library reading rooms; PDF released into the public domain.

PDF Icon

The PDF PDF Icon was made by Good Ware, CC BY-SA 4.0.

Masthead

The logo in the header is an edited version of “Winning Coat of Arms Competition Entry, 1908” by Archives New Zealand, CC BY 2.0 (found via Wikipedia).

Who made this?

I'm Luke Howison, a freelance web developer with an interest in genealogy. I have created several websites for genealogical research, such as NZ Ancestor Search Helper.

New Zealand Gazette Index