New Zealand Gazette – 2003 – No. 93

Page 2391

✨ Financial Statements and Accounting Policies

Statement of Cash Flows

The following are the definitions of the terms used in the statement of cash flows:

a) Cash is considered to be cash on hand, current accounts in banks net of bank overdrafts and short term deposits with banks.

b) Investing activities are those activities relating to the acquisition, holding and disposal of fixed assets and investments. Investments can include securities not falling within the definition of cash.

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 (2002 Nil).

CHANGES IN ACCOUNTING POLICY

During the year there have been no changes in accounting policies.

VUW Te Waharoa — NZ Gazette 2003, No 93

Gazette.govt.nz — NZ Gazette 2003, No 93

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✨ LLM interpretation of page content

💰 Statement of Cash Flows Definitions

Domain💰 Finance & Revenue
KeywordsCash Flows, Definitions, Financial Statements

💰 Financial Instruments Disclosure

Domain💰 Finance & Revenue
KeywordsFinancial Instruments, Off-Balance Sheet Risk, Disclosure

💰 Changes in Accounting Policy

Domain💰 Finance & Revenue
KeywordsAccounting Policy, No Changes

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Additional Sources

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