✨ Audit Report
17 JANUARY 2005 NEW ZEALAND GAZETTE, No. 7 165
Deloitte
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the financial statements of Eastland Network Limited’s Lines Business on pages 2 to 15:
(a) do not comply with generally accepted accounting practice in New Zealand; and
(b) do not give a true and fair view of Eastland Network Limited’s Lines Business’s financial position as at 31 March 2004 and the results of its operations and cash flows for the year ended on that date, because of the non-compliance with Financial Reporting Standard No.37: Consolidating Investments in Subsidiaries. -
the financial statements of Eastland Network Limited on pages 2 to 15 do comply with the Electricity Information Disclosure Requirements 2004.
Our audit was completed on 20 December 2004 our qualified opinion is expressed as at that date.

Bruce Taylor
Deloitte
On behalf of the Auditor-General
Hamilton, New Zealand
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2005, No 7
Gazette.govt.nz —
NZ Gazette 2005, No 7
✨ LLM interpretation of page content
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Auditor-General's Report on Eastland Network Limited's Financial Statements
(continued from previous page)
💰 Finance & Revenue20 December 2004
Audit, Financial Statements, Eastland Network Limited, Auditor-General, Non-Compliance, Financial Reporting Standard
- Bruce Taylor, Deloitte, On behalf of the Auditor-General