New Zealand Gazette – 2000 – No. 95

Page 2381

✨ Powerco Limited Financial Statements

18 AUGUST NEW ZEALAND GAZETTE 2381

POWERCO LIMITED
Notes to the Financial Statements
for the year ended 31 March 2000

Statement of Accounting Policies

Reporting Entity

Powerco Limited is a company registered under the Companies Act 1993. The group consists of Powerco Limited, its subsidiaries and its associate.

The following activities were the principal activities undertaken by Powerco Limited during the financial year:

Distribution of electricity and value added services.
Distribution of gas and value added services.

These financial statements have been prepared to comply with the provisions of The Gas (Information Disclosure) Regulations 1997, Section 44 of the Energy Companies Act 1992, the Companies Act 1993, and the Financial Reporting Act 1993.

Measurement Basis

The accounting principles recognised as appropriate for the measurement and reporting of earnings and financial position on an historical cost basis are followed by the Group, with the exception that certain fixed assets have been revalued.

Specific Accounting Policies

The following specific accounting policies which materially affect the measurement of financial performance and the financial position have been applied:

a) Basis of Consolidation

The consolidated financial statements include those of Powerco Limited and its wholly owned subsidiary, Taranaki Energy Limited. All significant inter-company transactions and balances are eliminated on consolidation. In the parent company financial statements investments in subsidiaries are stated at cost.

VUW Te Waharoa — NZ Gazette 2000, No 95

Gazette.govt.nz — NZ Gazette 2000, No 95

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

🏭 Powerco Limited Gas Information Disclosure (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated2 August 2000
KeywordsGas, Information Disclosure, Regulations, Powerco Limited, Financial Statements, Certification, Auditor

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