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New Zealand Gazette – 2006 – No. 158

Page 4627

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✨ Audit Report

Deloitte

29 NOVEMBER 2006 NEW ZEALAND GAZETTE, No. 158 4627

In our opinion —

proper accounting records have been maintained by Eastland Network Limited as far as appears from our examination of those records;
the financial statements of Eastland Network Limited’s Lines Business on pages 2 to 13:
(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 2006 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’s Lines Business on pages 2 to 13 do not comply with the Electricity Information Disclosure Requirements 2004.

Our audit was completed on 22 November 2006 our qualified opinion is expressed as at that date.

Signature

Bruce Taylor
Deloitte
On behalf of the Auditor-General
Hamilton, New Zealand

This audit report relates to the financial statements of Eastland Network Limited’s Lines Business for the year ended 31 March 2006 included on Eastland Network Limited’s website. Eastland Network Limited’s Board of Directors is responsible for the maintenance and integrity of Eastland Network Limited’s website. We have not been engaged to report on the integrity of Eastland Network Limited’s website. We accept no responsibility for any changes that may have occurred to the financial statements since they were initially presented on the website. The audit report refers only to the financial statements named above. It does not provide an opinion on any other information which may have been hyperlinked to/from these financial statements. If readers of this report are concerned with the inherent risks arising from electronic data communication they should refer to the published hard copy of the audited financial statements and related audit report dated 22 November 2006 to confirm the information included in the audited financial statements presented on this website. Legislation in New Zealand governing the preparation and dissemination of financial statements and summary financial statements may differ from legislation in other jurisdictions.

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