New Zealand Gazette – 2005 – No. 134

Page 3268

✨ Financial Accounting Policies



3268 NEW ZEALAND GAZETTE, No. 134 22 AUGUST 2005

f) Statement of cash flows

The following are the definitions of the terms used in the Statement of Cash Flows:

  1. Cash is considered to be cash on hand, short term deposits and current accounts at the banks, net of bank overdrafts.

  2. Investing activities are those activities relating to the acquisition, holding and disposal of fixed assets and of investments. Investments can include securities not falling within the definition of cash.

  3. Financing activities are those activities, which result in changes in the size and composition of the capital structure of the Company. This includes both equity and debt not falling within the definition of cash. Dividends paid are included in financing activities.

  4. Operating activities include all transactions and other events that are not investing or financing activities.

g) Changes in accounting policies

There were no changes in accounting policies during the year.



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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2005, No 134


Gazette.govt.nz — PDF NZ Gazette 2005, No 134




✨ LLM interpretation of page content

💰 Statement of cash flows accounting policies (continued from previous page)

💰 Finance & Revenue
Cash flows, Investing activities, Financing activities, Operating activities

💰 Changes in accounting policies

💰 Finance & Revenue
Accounting policies, No changes