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New Zealand Gazette – 2001 – No. 104

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✨ Financial Statements Notes

2656 NEW ZEALAND GAZETTE No. 104

2.5 NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS (continued)

Statement of cash flows

The following are the definitions of the terms used in the statement of cash flows:

Operating activities include all transactions and other events that are not investing or financing activities.
Investing activities are those activities relating to the acquisition, holding and disposal of property, plant and equipment and investments that can include securities not falling within the definition of cash.
Financing activities are those that result in changes in the size and composition of the capital structure. This includes both equity and debt not falling within the definition of cash. Dividends paid in relation to the capital structure are included in financing activities.
Cash is considered to be cash on hand and current accounts in banks, net of bank overdrafts.

Leases

Operating lease payments, where the lessors effectively retain substantially all the risks and benefits of ownership of the leased assets, are included in the determination of the surplus in equal instalments over the lease term.

Changes in accounting policies

There were no changes in accounting policies during the period.

| | 2001
($000) | 2000
($000) |
|---------------------|------------|------------|
| 2 OPERATING REVENUE | | |
| Revenue from line/access charges | 360,588 | 370,376 |
| Revenue from “other” business for services carried out by the company | - | - |
| Interest on cash, bank balances, and short-term investments | 362 | 836 |
| AC loss-rental rebates | 15,892 | 7,084 |
| Other operating revenue not listed above | 12,270 | 11,776 |
| Total operating revenue | 389,112 | 390,072 |

VUW Te Waharoa — NZ Gazette 2001, No 104

Gazette.govt.nz — NZ Gazette 2001, No 104

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

🏭 Notes to Financial Statements for UnitedNetworks (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Statements, Accounting Policies, Cash Flows, Leases, Operating Revenue, UnitedNetworks

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Additional Sources

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