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New Zealand Gazette – 2000 – No. 93

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✨ Financial Statements Notes

18 AUGUST
NEW ZEALAND GAZETTE
2319

TOP ENERGY LIMITED

NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS

STATEMENT OF ACCOUNTING POLICIES
FOR THE 12 MONTHS ENDED 31 MARCH 2000

9 Financial Instruments

All financial instruments are recognised in the Statement of Financial Position except for off-balance sheet instruments such as guarantees.

Financial instruments including cash, bank, accounts receivable, accounts payable, and term debt are generally carried at their estimated fair value.

Top Energy Ltd has entered into various financial instruments with off-balance sheet risk for the primary purpose of reducing its exposure to interest. While these financial instruments are subject to risk that market rates may change subsequent to acquisition, such changes would generally be offset by opposite effects on the items being hedged.

Changes in Accounting Policies

There were no material changes in accounting policy, with the exception of those mandatory provisions of the Electricity (Information Disclosure) Amendment Regulations 2000.

VUW Te Waharoa — NZ Gazette 2000, No 93

Gazette.govt.nz — NZ Gazette 2000, No 93

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✨ LLM interpretation of page content

🏗️ Notes to the Special Purpose Financial Statements of Top Energy Limited (continued from previous page)

Domain🏗️ Infrastructure & Public Works
KeywordsFinancial Statements, Accounting Policies, Financial Instruments, Off-Balance Sheet Risk, Interest Exposure, Top Energy Limited

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Additional Sources

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