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New Zealand Gazette – 2005 – No. 129

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✨ Financial Statements Notes

17 AUGUST 2005
NEW ZEALAND GAZETTE, No. 129
3131

TOP ENERGY LIMITED

NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS

STATEMENT OF ACCOUNTING POLICIES

FOR THE 12 MONTHS ENDED 31 MARCH 2005

8 Financial Instruments

All financial instruments are recognised in the Statement of Financial Position except for off balance sheet instruments such as guarantees.

Financial instruments including cash, bank, accounts receivable, accounts payable, and term debt are generally carried at their estimated fair value.

Top Energy Ltd has entered into various financial instruments with off-balance sheet risk for the primary purpose of reducing its exposure to interest. While these financial instruments are subject to risk that market rates may change subsequent to acquisition, such changes would generally be offset by opposite effects on the items being hedged.

Changes in Accounting Policies

There were no material changes in accounting policy.

VUW Te Waharoa — NZ Gazette 2005, No 129

Gazette.govt.nz — NZ Gazette 2005, No 129

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

🏭 Notes to the Special Purpose Financial Statements for Top Energy Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial statements, Accounting policies, Financial instruments, Fair value, Off-balance sheet risk, Interest exposure, Top Energy Limited

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