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New Zealand Gazette – 2001 – No. 92

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✨ Financial Statements Notes

THE LINES COMPANY LIMITED

Lines Business Activity

Notes to the Financial Statements

For the Year Ended 31st March 2001

(i) Basis of Allocations to Business Units

In general the Ministry of Commerce guidelines for allocation of income and expenditure have been applied. Deviations from the guidelines have been used where assumptions made in the guidelines have not held true for The Lines Company Limited. These are as follows:

Various overhead costs that are an integral part of operating each business and have been allocated according to relative fixed assets involved in each business.

Interest costs allocated to the Lines Business reflects those costs associated with the Subordinated Debt and the Swap loan. The Subordinated Debts were set up to ensure the fair cost allocation of low density customers.

(j) Comparative Figures

Comparative figures have not been changed from those reported in prior periods, despite changes to the Financial Statements preparation basis as set by the Ministry of Commerce.

(k) Changes in Accounting Policies

There have been no changes in the accounting policies during the year.

(l) Statement of Cash Flows

The Statement of Cash Flows is prepared exclusive of GST, which is consistent with the method used in the Statement of Financial Performance.

Definitions of the terms used in the Statement of Cash Flows:

“Cash” includes coins and notes, demand deposits and other highly liquid investments readily convertible into cash and includes at call borrowings such as bank overdrafts, used by the company and the group as part of their day-to-day cash management.

VUW Te Waharoa — NZ Gazette 2001, No 92

Gazette.govt.nz — NZ Gazette 2001, No 92

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✨ LLM interpretation of page content

🏭 Notes to the Financial Statements for The Lines Company Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Statements, Basis of Allocations, Business Units, Overhead Costs, Interest Costs, Subordinated Debt, Swap Loan, Comparative Figures, Accounting Policies, Statement of Cash Flows, GST, Cash Management

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