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New Zealand Gazette – 2006 – No. 170

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✨ Gas Information Disclosure Certification

4914 NEW ZEALAND GAZETTE, No. 170 12 DECEMBER 2006

Deloitte

POWERCO LIMITED – GAS DIVISION

GAS (INFORMATION DISCLOSURE) REGULATIONS 1997

Certification by Auditor in Relation to Financial Statements

We have examined the attached financial statements prepared by Powerco Limited – Gas Division and dated 6th December 2006 for the purposes of regulation 6 of the Gas (Information Disclosure) Regulations 1997.

We certify that, having made all reasonable enquiry, to the best of my knowledge, those financial statements have been prepared in accordance with the requirements of the Gas (Information Disclosure) Regulations 1997 with the exception of one departure from New Zealand Generally Accepted Accounting Practice. New Zealand Equivalent to International Financial Reporting Standards 1 (NZ IFRS 1) "First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards" requires reconciliation of the entity’s equity reported under previous New Zealand Generally Accepted Accounting Practice (NZ GAAP) to its equity under New Zealand equivalents to International Financial Reporting Standards (NZ IFRS) at the date of transition to NZ IFRS. This information has not been disclosed in the financial statements.

We accept no responsibility for any changes that may have occurred to the financial statements since they were initially presented on the website. The certification 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 financial statements and related certification dated 6th December 2006 to confirm the information included in the financial statements presented on this website. Legislation in New Zealand governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Deloitte

Deloitte
Hamilton
6th December 2006

This certification relates to the financial statements of Powerco Limited – Gas Division for the year ended 30 June 2006 included on Powerco Limited’s website. Powerco Limited’s Board of Directors is responsible for the maintenance and integrity of Powerco Limited’s website. We have not been engaged to report on the integrity of Powerco 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 certification 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 financial statements and related certification dated 6th December 2006.

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