New Zealand Gazette – 2001 – No. 89

Page 2275

✨ Financial Statements and Accounting Policies

14 AUGUST NEW ZEALAND GAZETTE 2275

c) Financing activities are those activities that result in changes in the size and composition of the capital structure. Dividends paid in relation to the capital structure are included in financing activities.

d) Operating activities include all transactions and other events that are not investing or financing activities.

Financial Instruments

Counties Power Limited had no financial instruments with off-balance sheet risk during or at the end of the year (2000 Nil).

CHANGES IN ACCOUNTING POLICY

During the year the company changed its accounting policy with respect to valuation of Distribution System assets. These are now valued at Depreciated Replacement Cost. They were previously valued at historical cost.

There have been no other changes in accounting policies.

VUW Te Waharoa — NZ Gazette 2001, No 89

Gazette.govt.nz — NZ Gazette 2001, No 89

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

💰 Statement of Cash Flows Definitions (continued from previous page)

Domain💰 Finance & Revenue
KeywordsCash Flows, Operating Activities, Investing Activities, Financing Activities

💰 Financial Instruments Disclosure

Domain💰 Finance & Revenue
KeywordsFinancial Instruments, Off-Balance Sheet Risk, Counties Power Limited

💰 Changes in Accounting Policy

Domain💰 Finance & Revenue
KeywordsAccounting Policy, Depreciated Replacement Cost, Distribution System Assets

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