New Zealand Gazette – 2005 – No. 166

Page 4178

✨ Financial Statements Notes

4178 NEW ZEALAND GAZETTE, No. 166 30 SEPTEMBER 2005

u) Statement of Cash Flows

The statement of cash flows is prepared exclusive of GST, which is consistent with the method used in the statement of financial performance. For the purposes of the Statement of Cash Flows, cash and cash equivalents includes cash on hand in banks and investments in money market instruments, net of outstanding bank overdrafts. For the purposes of the Parent company, intercompany loans between subsidiaries are deemed to be a cash equivalent.

v) Changes in Accounting Policies

There have been no changes to accounting policies. All policies have been applied on a basis consistent with prior years.

VUW Te Waharoa — NZ Gazette 2005, No 166

Gazette.govt.nz — NZ Gazette 2005, No 166

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

🏭 Powerco Limited Financial Statements Notes (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Statements, Accounting Policies, Powerco Limited, Statement of Cash Flows, GST, Money Market Instruments, Intercompany Loans

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