4 MARCH 2008

NEW ZEALAND GAZETTE, No. 49

MATTERS RELATING TO THE PUBLICATION OF THE AUDITED FINANCIAL STATEMENTS
IN THE NEW ZEALAND GAZETTE

This audit report relates to the financial statements of Centralines Limited for the year ended 31 March 2007 that have been
published in the New Zealand Gazette. The New Zealand Gazette is required to publish hard copies of audited financial
statements and the related audit report of Centralines Limited for the year ended 31 March 2007, and to include an electronic
version of the published New Zealand Gazette on the New Zealand Gazette’s website.

We have not been engaged to report on the integrity of the financial statements of Centralines Limited that have been
published on the New Zealand Gazette’s website. We accept no responsibility for any changes that may have occurred to the
financial statements since they were initially signed and published.

This audit report refers only to the financial statements named above. If readers of this audit report are concerned with the
inherent risks arising from electronic data communication, they should refer to the original signed and published hard copy of
the audited financial statements and related audit report dated 27 February 2008 to confirm the information included in the
audited financial statements published in the New Zealand Gazette or on the New Zealand Gazette’s website.

Legislation in New Zealand governing the preparation and dissemination of financial information may differ from legislation in
other jurisdictions.

1401

4 MARCH 2008

NEW ZEALAND GAZETTE, No. 49

1401

Unqualified Opinion

We have obtained all the information and explanations we have required.

In our opinion –

• proper accounting records have been maintained by Centralines Limited as far as appears
  from our examination of those records; and

• the financial statements of Centralines Limited on pages 1 to 16:

  (a) comply with generally accepted accounting practice in New Zealand; and

  (b) give a true and fair view of Centralines Limited’s financial position as at 31 March
  2007 and the results of its operations and cash flows for the year ended on that
  date; and

  (c) comply with the Electricity Information Disclosure Requirements 2004.

Our audit was completed on 27 February 2008 and our unqualified opinion is expressed as at that
date.

Mark Maloney
Audit New Zealand
On behalf of the Auditor-General
Palmerston North, New Zealand

MATTERS RELATING TO THE PUBLICATION OF THE AUDITED FINANCIAL STATEMENTS
IN THE NEW ZEALAND GAZETTE

This audit report relates to the financial statements of Centralines Limited for the year ended 31 March 2007 that have been
published in the New Zealand Gazette. The New Zealand Gazette is required to publish hard copies of audited financial
statements and the related audit report of Centralines Limited for the year ended 31 March 2007, and to include an electronic
version of the published New Zealand Gazette on the New Zealand Gazette’s website.

We have not been engaged to report on the integrity of the financial statements of Centralines Limited that have been
published on the New Zealand Gazette’s website. We accept no responsibility for any changes that may have occurred to the
financial statements since they were initially signed and published.

This audit report refers only to the financial statements named above. If readers of this audit report are concerned with the
inherent risks arising from electronic data communication, they should refer to the original signed and published hard copy of
the audited financial statements and related audit report dated 27 February 2008 to confirm the information included in the
audited financial statements published in the New Zealand Gazette or on the New Zealand Gazette’s website.

Legislation in New Zealand governing the preparation and dissemination of financial information may differ from legislation in
other jurisdictions.