New Zealand Gazette – 2001 – No. 85

Page 2205

✨ Financial Statements Notes

10 AUGUST
NEW ZEALAND GAZETTE
2205

HAWKE’S BAY NETWORK LIMITED – LINES BUSINESS
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2001

h. Financial Instruments
Financial instruments such as bank balances, bank investments, receivables, accounts payable and term debt are included in the accounts at their estimated fair value.

i. Capitalisation
Capital expenditure is defined as all expenditure incurred in the creation of a new asset, replacement of an asset that has reached the end of its economic life, or increased service potential of an existing asset. Constructed assets are included in fixed assets as each becomes operational and available for use.

j. Cash Flows
For the purpose of the Statement of Cash Flows, cash includes cash on hand, deposits held at call with banks, and investments in money market instruments.

k. Employee Entitlements
A liability for annual leave, long service leave and retirement gratuities is accrued and recognised in the Statement of Financial Position. Liabilities for actual accrued annual and long service leave are calculated on an entitlement basis at current rates. Future retirement gratuities are calculated using discounted rates and appropriate probabilities for all qualifying staff aged 50 years or over. Future long service liabilities for all qualifying staff have also been calculated using discounted rates and appropriate probabilities.

n. Fixed Assets Intended for Sale
Fixed Assets Intended for Sale are recognised at the lower of valuation and net realisable value.

Changes in Accounting Policies
There have been no changes to accounting policies during the period ending 31 March 2001.

VUW Te Waharoa — NZ Gazette 2001, No 85

Gazette.govt.nz — NZ Gazette 2001, No 85

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

🏗️ Hawke's Bay Network Limited Financial Statements Disclosure (continued from previous page)

Domain🏗️ Infrastructure & Public Works
KeywordsFinancial Statements, Electricity, Information Disclosure, Hawke's Bay Network Limited

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