✨ Financial Statements
4344 NEW ZEALAND GAZETTE, No. 150 27 NOVEMBER 2006
Statement of Cash Flows
The following are the definitions of the terms used in the statement of cash flows:
a) Cash is considered to be cash on hand, current accounts in banks not of bank overdrafts and short term deposits with banks.
b) Investing activities are those activities relating to the acquisition, holding and disposal of fixed assets and investments. Investments can include securities not falling within the definition of cash.
c) Financing activities are those activities that result in changes in the size and composition of the capital structure. Dividends paid in relation to the capital structure are included in financing activities.
d) Operating activities include all transactions and other events that are not investing or financing activities.
Financial Instruments
Counties Power Limited Lines Business had no financial instruments with off-balance sheet risk during or at the end of the year (2005 Nil).
Changes in Accounting Policy
During the year there have been no changes in accounting policies.
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2006, No 150
Gazette.govt.nz —
NZ Gazette 2006, No 150
✨ LLM interpretation of page content
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Counties Power Limited - Financial Reporting Policies
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🏭 Trade, Customs & Industry16 November 2006
Financial Statements, Cash Flows, Investing Activities, Financing Activities, Operating Activities, Financial Instruments, Accounting Policy