New Zealand Gazette – 2005 – No. 116

Page 2787

✨ Audit Report Continuation

3 AUGUST 2005 NEW ZEALAND GAZETTE, No. 116 2787

(xiii) Employee Entitlements
Provision is made in respect of the Line Company’s liability for annual leave, long service leave and retirement gratuities. Annual leave has been calculated on an actual entitlement basis at current rates of pay, while the other provisions have been calculated on an actuarial basis at current rates of pay.

(ix) Statement of Cash Flows
Cash means cash balances on hand, held in bank accounts, demand deposits and other highly liquid investments in which Northpower invests as part of its day-to-day cash management.

Operating activities include all activities other than investing and financing activities. The cash inflows include all receipts from the sale of goods and services and other sources of revenue that support Northpower’s operating activities. Cash outflows include payments made to employees, suppliers and for taxes.

Investing activities are those activities relating to the acquisition and disposal of current and non-current securities and any other non-current assets.

Financing activities are those activities relating to changes in equity and debt capital structure of Northpower and those activities relating to the cost of servicing Northpower’s equity capital.

Changes in Accounting Policies:
There have been no changes in accounting policies. The policies have been applied on a basis consistent with previous years.

VUW Te Waharoa — NZ Gazette 2005, No 116

Gazette.govt.nz — NZ Gazette 2005, No 116

The Executive Wing of Parliament (depicted) is universally known as The Beehive. It was completed in 1977 and remains the primary office for the elected Government of the day.

✨ LLM interpretation of page content

🏭 Audit Report on Financial Statements of Northpower Ltd (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsAudit, Financial Statements, Northpower Ltd, Electricity Information Disclosure, Employee Entitlements, Statement of Cash Flows

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