3796 NEW ZEALAND GAZETTE No. 153

Resulting in Combinations of Entities or Operations, Financial Reporting Standard No. 37: Consolidating Investments in Subsidiaries and Financial Reporting Standard No. 38: Accounting for Investments in Associates, which have been submitted to it by the Institute of Chartered Accountants of New Zealand.

FRS-36, 37 and 38 are to apply to all reporting entities and groups, the Crown and all departments, Offices of Parliament and Crown entities, and all local authorities (each of which is defined in the Act) other than where expressly exempted by the terms of the Standard.

Notice is also hereby given, pursuant to section 29 of the Act, that as a result of the approval of those new standards, the board has also approved consequential amendments to the respective paragraphs of the Approved Financial Reporting Standards specified below, which have been submitted to it by the Institute of Chartered Accountants of New Zealand:

• FRS-2 entitled: Presentation of Financial Reports—Paragraphs 4.10, 6.3, 6.8, 6.9, 6.11, 6.12, 6.13, 7.3 and 8.5 together with appendices 1 and 2.
• FRS-7 entitled: Extraordinary Items and Fundamental Errors—Paragraphs 5.6 and 5.7.
• FRS-9 entitled: Information to be Disclosed in Financial Statements—Paragraphs 6.9, 8.2, 8.20 and 8.21.
• FRS-10 entitled: Statement of Cash Flow—Paragraph 5.13.
• FRS-24 entitled: Interim Financial Statement—Paragraph 5.11.
• FRS-29 entitled: Prospective Financial Information—Paragraphs 5.4, 5.5, 5.6 and 5.7.

FRS-36, 37 and 38 and the approved amendments to FRS-2, FRS-7, FRS-9, FRS-10, FRS-24 and FRS-29:

• are to apply to accounting periods and interim accounting periods ending on or after 31 December 2002;
• are Regulations for the purposes of the Regulations (Disallowance) Act 1989.

Copies of FRS-36, 37 and 38 and of the approved amendments to FRS-2, FRS-7, FRS-9, FRS-10, FRS-24 and FRS-29 may be inspected free of charge at, or purchased from, the offices of the Institute of Chartered Accountants of New Zealand, 40 Mercer Street (P.O. Box 11-342), Wellington, and 27-33 Ohinerau Street (P.O. Box 3334), Auckland.

Dated this 5th day of November 2001.

JOHN C. HAGEN, Chairman, Accounting Standards Review Board.
gs7918

Nursing Council of New Zealand

Nurses Act 1977

Order of the Council in Disciplinary Session in Respect of a General and Obstetric Nurse

After due inquiry by the Health and Disability Commissioner and in exercise of powers under sections 48F, 41 (3), 42 (1) (b), 42 (2) (d), 42 (3), and 48A of the Nurses Act 1977, the Nursing Council of New Zealand (“the Council”), in a decision dated 29 December 2000, found a registered general and obstetric nurse guilty of professional misconduct on the grounds of malpractice and that the nurse’s conduct brings or was likely to bring discredit on the nursing profession.

The council ordered that the nurse be subject to conditions on her practice, that she pay $13,940.00 (being 35%) towards the actual costs and expenses of and incidental to the investigation and prosecution by the Preliminary Proceedings Committee and inquiry by the council.

It also ordered that a notice stating the effect of these orders be published in the New Zealand Gazette, Kai Tiaki: Nursing New Zealand, The Dominion, The Press and the Nursing Council’s newsletter with the names of all parties and the area in which the conduct occurred suppressed.

MARION CLARK, Registrar.
gs7814

Telecom

Telecommunications (Information Disclosure) Regulations 1999

Telecom is required to disclose certain information under the Telecommunications (Information Disclosure) Regulations 1999.

This information is available in the following ways:

1. On request at Telecom’s head office:
   Telecom @ Jervois Quay
   68 Jervois Quay
   P.O. Box 570
   Wellington

2. Via the Internet at:
   http://www.telecom.co.nz/content/0,2502,200653-1548,00.html
   gs7829

Index

B

• Burial and Cremation Act—
  Removal of monuments and tablets
  Baptist Burial Ground, Rangiora: 3782

C

• Charitable Trusts Act—
  Application for approval of a scheme
  Will of Frank Rodger White: 3779