New Zealand Gazette – 2004 – No. 173

Page 4354

✨ Auditors' Report

PRICEWATERHOUSECOOPERS

188 Quay Street
Private Bag 92162
Auckland, New Zealand
www.pwc.com
Telephone +64 9 355 8000
Facsimile +64 9 355 9001

Auditors’ Report

To the readers of the financial statements of Top Energy Limited - Lines Business

We have audited the accompanying financial statements of Top Energy Limited - Lines Business. The financial statements provide information about the past financial performance of Top Energy Limited – Lines Business and its financial position as at 31 March 2004. This information is stated in accordance with the accounting policies set out in the Statement of Accounting Policies.

Directors’ Responsibilities

The Commerce Commission’s Electricity Information Disclosure Requirements 2004 made under section 57T of the Commerce Act 1986 require the Directors to prepare financial statements which give a true and fair view of the financial position of Top Energy Limited - Lines Business as at 31 March 2004, and the results of operations and cash flows for the year then ended.

Auditors’ Responsibilities

Section 15 of the Public Audit Act 2001 and Regulation 30 of the Electricity (Information Disclosure) Requirements 2004 require the Auditor-General to audit the financial statements. It is the responsibility of the Auditor-General to express an independent opinion on the financial statements presented by the Directors and report that opinion to you.

The Auditor-General has appointed Andy Britton or PricewaterhouseCoopers to undertake the audit.

Basis of Opinion

An audit includes examining, on a test basis, evidence relevant to the amounts and disclosures in the financial statements. It also includes assessing:

the significant estimates and judgements made by the Directors in the preparation of the financial statements
whether the accounting policies are appropriate to Top Energy Limited - Lines Business’ circumstances, consistently applied and adequately disclosed.

We conducted our audit in accordance with the Auditing Standards published by the Auditor-General, which incorporate the Auditing Standards issued by the Institute of Chartered Accountants of New Zealand. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary. We obtained sufficient evidence to give reasonable assurance that the financial statements are free from material misstatements, whether caused by fraud or error. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements.

We have carried out other assignments for Top Energy Limited in the provision of other assurance services. Other than these assignments and in our capacity as auditor acting on behalf of the Auditor-General, we have no relationship with or interests in Top Energy Limited.

VUW Te Waharoa — NZ Gazette 2004, No 173

Gazette.govt.nz — NZ Gazette 2004, No 173

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

🏭 Top Energy Limited Performance Measures and Statistics (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated12 December 2004
KeywordsEnergy, Performance Measures, Reliability, Statistics, Faults, Interruptions, Audit
👩‍💼 Officials

Andy Britton, PricewaterhouseCoopers

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