New Zealand Gazette – 2004 – No. 168

Page 4205

✨ Financial Provisions

17 DECEMBER 2004
NEW ZEALAND GAZETTE, No. 168
4205

Provisions comprise:
Long service leave 186 138
Site restoration - 400
Revenue adjustments - 525

                      186        1,063

Details of these provisions are:

Long service leave
Opening balance 138 154
Additional provision made 70 23
Amount utilised (22) (39)
Closing balance 186 138

Site restoration
Opening balance 400 400
Additional provision made - -
Unused provision reversed (400) -
Closing balance - 400

Revenue adjustments
Opening balance 525 2,025
Additional provision made - -
Amount utilised (258) -
Unused provision reversed (267) (1,500)
Closing balance - 525

The provision for long service leave relates to an actuarial assessment of entitlements that may become due to employees in the future. The provision is affected by a number of estimates, including the expected length of service of employees and the timing of benefits being taken. Most of the liability is expected to be incurred over the next 5 years.

The provision for site restoration was an assessment of costs to remove and treat contaminated soil and to reinstate with clean soil. The approved management plan for the affected site requires only minor reinstatement works to be performed.

The provision for revenue adjustments was an allowance for possible adjustments to amounts billed to electricity retailers. As billing data is now increasingly reliable there is no longer a need for this provision.

VUW Te Waharoa — NZ Gazette 2004, No 168

Gazette.govt.nz — NZ Gazette 2004, No 168

The General Assembly Library (on the right) was completed in 1899 and survived the 1907 fire. Now the oldest remaining original Parliament building, still used as the Parliamentary Library.

✨ LLM interpretation of page content

🏭 Notes to the financial statements for Orion New Zealand Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial statements, Provisions, Long service leave, Site restoration, Revenue adjustments

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