New Zealand Gazette – 2005 – No. 4

Page 93

✨ Accounting Policies

14 JANUARY 2005
NEW ZEALAND GAZETTE, No. 4
93

m) Operating Leases

Leases where the lessor effectively retains substantially all the risks and benefits of ownership of the leased items are classified as operating leases. Payments under these leases are recognised as expenses in the periods in which they are incurred.

n) Employee Entitlements

Provision is made in respect of the Company’s liability for annual and long service leave. Leave has been calculated on an actual entitlement basis at current rates of pay.

CHANGES IN ACCOUNTING POLICIES

There have been no changes in accounting policies during the year ended 31 March 2004.

VUW Te Waharoa — NZ Gazette 2005, No 4

Gazette.govt.nz — NZ Gazette 2005, No 4

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✨ LLM interpretation of page content

🏭 Electricity Invercargill Limited Line Business Accounting Policies (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsAccounting Policies, Operating Leases, Employee Entitlements, Annual Leave, Long Service Leave, Financial Reporting

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