New Zealand Gazette – 2004 – No. 164

Page 4047

✨ Financial Statements

15 DECEMBER 2004
NEW ZEALAND GAZETTE, No. 164
4047

WAIPA NETWORKS LIMITED - LINES BUSINESS

h) Financial Instruments

The Line Business includes all financial instrument arrangements in the statement of financial position using the concepts of accrual accounting. These instruments arise as a result of everyday operations and include: cash, receivables, creditors and investments. Revenues and expenses in relation to all financial instruments are recognised in the statement of financial performance. Financial instruments are shown at their fair values.

i) Employee entitlements

Provision is made in respect of the Line Businesses liability for annual leave, long service leave and retirement gratuities. Where the qualifying criteria has been met these have been calculated on an actual entitlement basis at current rates of pay. Further provision has been made for long service and retirement gratuities where the qualifying criteria has not yet been met, bringing to account what is likely to be payable in the future in respect of service that employees have accumulated up until the 31 March 2004

CHANGES IN ACCOUNTING POLICIES

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

2 NET SURPLUS BEFORE TAXATION

After Charging:
Direct Expenditure 1,911,216 1,927,280
Audit fees for these financial statements 5,960 4,875
Audit fees for other Company financial statements 29,900 25,008
Directors' fees 113,424 106,665
Electricity Reform Costs 30,869 21,826
Other Indirect expenditure 971,381 949,483
Depreciation 1,321,665 1,293,294
Buildings 12,155 11,834
Reticulation Assets 1,233,583 1,189,865
Motor Vehicles 26,090 22,182
Plant, Furniture and Fittings 49,837 69,413
Net Gain on Disposal of Assets (12,689) (30,363)
Interest Paid 798,181 796,000

After Crediting:
Interest Received 43,120 23,131

VUW Te Waharoa — NZ Gazette 2004, No 164

Gazette.govt.nz — NZ Gazette 2004, No 164

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✨ LLM interpretation of page content

🏭 Financial Statements of Waipa Networks Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated2 December 2004
KeywordsFinancial statements, Waipa Networks Limited, Accounting Policies, Network Charges, Fixed Assets

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