New Zealand Gazette – 2003 – No. 135

Page 3653

✨ Audit Report

Qualified Opinion

As more fully explained in Note 1 in the Notes to the Financial Statements, these financial statements have been prepared in accordance with the Regulations and as such represent a 100% consolidation of Marlborough Lines – Lines Business financial statements for the year with OtagoNet’s financial statements for the nine months from 1 July 2002 to 31 March 2003. While required by the Regulations this treatment does not comply with generally accepted accounting practice.

The statutory financial statements published with the company’s annual report reflected a proportional (51%) consolidation of OtagoNet as required by SSAP-25 – “Accounting for Joint Ventures”.

The adjustments required in order to comply with generally accepted accounting practice in New Zealand are disclosed in note 1.1.

As stated in Note 1.1, the activities of the Parent have not been separately disclosed in these financial statements as that would be inconsistent with the requirements of the Regulations. Again this represents a departure from generally accepted accounting practice.

We have obtained all the information and explanations we have required.

In our opinion:

proper accounting records have been kept by Marlborough Lines as far as appears from our examination of those records;
because of the effect of the above, the attached financial statements of Marlborough Lines:

(a) do not comply with generally accepted accounting practice in New Zealand;

(b) do not give a true and fair view of Marlborough Lines’ financial position as at 31 March 2003 and the results of its operations and cash flows for the year ended on that date; and
The financial statements comply with the Electricity (Information Disclosure) Regulations 1999.

Our audit was completed on 18 September 2003 and our qualified opinion is expressed as at that date.

Signature

G R Mitchell
Deloitte Touche Tohmatsu
On behalf of the Auditor-General
Wellington, New Zealand

VUW Te Waharoa — NZ Gazette 2003, No 135

Gazette.govt.nz — NZ Gazette 2003, No 135

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✨ LLM interpretation of page content

💰 Report of the Auditor-General on Marlborough Lines Limited Financial Statements (continued from previous page)

Domain💰 Finance & Revenue
Dated18 September 2003
KeywordsAudit, Financial Statements, Electricity, Information Disclosure, Accounting Policies, Auditor-General
👩‍💼 Officials

G R Mitchell, Deloitte Touche Tohmatsu, On behalf of the Auditor-General

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