Regulation Notices and Financial Reporting Standards




3 DECEMBER 2009 NEW ZEALAND GAZETTE, No. 178 4337

Regulation Summary

Notice Under the Acts and Regulations Publication Act 1989

Pursuant to the Acts and Regulations Publication Act 1989, notice is hereby given of the making of Regulations as under:

Authority for Enactment Title or Subject-matter Serial Number Date of Enactment Retail
Climate Change Response Act 2002 Climate Change (General Exemptions) Order 2009 2009/370 30/11/09 $2.30
Climate Change Response Act 2002 Climate Change (Oceana Gold (New Zealand) Limited) Exemption Order 2009 2009/371 30/11/09 $2.10
Climate Change Response Act 2002 Climate Change (The New Zealand Refining Company Limited) Exemption Order 2009 2009/372 30/11/09 $2.10
Arms Act 1983 Arms Amendment Regulations 2009 2009/373 30/11/09 $2.10
Corrections Act 2004 Corrections Amendment Regulations 2009 2009/374 30/11/09 $2.30
Animal Welfare Act 1999 Animal Welfare (Leg-hold Traps) Amendment Order 2009 2009/375 30/11/09 $2.10
Road User Charges Act 1977 Road User Charges Amendment Regulations (No 2) 2009 2009/376 30/11/09 $2.30
Weights and Measures Act 1987 Weights and Measures Amendment Regulations 2009 2009/377 30/11/09 $3.60
Takeovers Act 1993 Takeovers Code (Just Water International Limited) Exemption Notice (No 2) 2009 2009/378 23/11/09 $2.10
Takeovers Act 1993 Takeovers Code (Fulton Hogan Limited) Exemption Notice 2009 2009/379 26/11/09 $5.35

Postage and Packaging Charge: Mail Orders

If two or more copies are ordered, the remittance should cover the cash price and the maximum charge for the total value of purchases as follows:

Total Value of Purchases Maximum Charge
$12.00 and less $1.75 p&p
$12.01 to $30.00 $3.50 p&p
$30.01 and greater $5.50 p&p

Copies can be bought or ordered by mail from Legislation Direct, PO Box 12357, Wellington. Please quote title and serial numbers. Prices for quantities supplied on application. Copies are also available over the counter at the following locations:

Bennetts Bookshop: Bowen House, Lambton Quay (PO Box 5334), Wellington; Bennetts Campus Bookshop: Auckland University of Technology, C Block Wellesley Street, Gate 4 Lorne Street (Private Bag 92006), Auckland; University of Waikato, Gate 5 Hillcrest Road (PO Box 13066), Hamilton; Located in Whitcoulls: Centreplace, Bryce Street (PO Box 19287), Hamilton; 38–42 Broadway Avenue (PO Box 1820), Palmerston North; 111 Cashel Street (Private Bag), Christchurch; 143 George Street (PO Box 1104), Dunedin.

General Section

Accounting Standards Review Board

Financial Reporting Act 1993

Approval of NZ IFRS 9 Financial Instruments (Notice No. 112)

Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 (“the Act”), that the Accounting Standards Review Board has approved the New Zealand Equivalents to International Financial Reporting Standards 9 Financial Instruments (NZ IFRS 9), which has been submitted to it by the Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants.

NZ IFRS 9 is:

  • to apply to all reporting entities and groups, the Crown and all departments, offices of Parliament and Crown entities, and all local authorities (each of which is defined in the Act) other than where expressly exempted by its terms, the terms of any other approved financial reporting standard or by law;
  • to apply to annual periods beginning on or after 1 January 2013; and


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Online Sources for this page:

Gazette.govt.nz PDF NZ Gazette 2009, No 178





✨ LLM interpretation of page content

🏛️ Notice of New Regulations Under Various Acts

🏛️ Governance & Central Administration
Regulations, Acts and Regulations Publication Act 1989, Climate Change, Arms, Corrections, Animal Welfare, Road User Charges, Weights and Measures, Takeovers

🏛️ Postage and Packaging Charges for Mail Orders

🏛️ Governance & Central Administration
Postage, Packaging, Mail Orders, Legislation Direct

💰 Approval of NZ IFRS 9 Financial Instruments

💰 Finance & Revenue
Financial Reporting, NZ IFRS 9, Accounting Standards Review Board, Financial Reporting Standards Board