NEW ZEALAND GAZETTE, No. 134

25 AUGUST 2011

Accounting Standards Board of the External Reporting Board has issued Presentation of Items of Other Comprehensive Income – Amendment to NZ IAS 1 Presentation of Financial Statements.

Presentation of Items of Other Comprehensive Income – Amendment to NZ IAS 1 Presentation of Financial Statements:

• applies to all for-profit reporting entities and groups, other than where expressly exempted by its terms, the terms of any other approved accounting standard or by law;

• applies to annual periods beginning on or after 1 July 2012; and

• is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Presentation of Items of Other Comprehensive Income – Amendment to NZ IAS 1 Presentation of Financial Statements is available on the XRB’s website

www.xrb.govt.nz/accounting_standards

Copies may be purchased by emailing

enquiries@xrb.govt.nz

Dated this 23rd day of August 2011.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

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Horizon Energy Distribution Limited

Electricity Distribution (Information Disclosure) Requirements 2008

Notice of Publication of Information Disclosures—Horizon Energy Distribution Limited

Pursuant to the Electricity Distribution (Information Disclosure) Requirements 2008, the board of directors of Horizon Energy Distribution Limited gives notice that its information disclosures for the period 1 April 2010 to 31 March 2011 have been published and can be downloaded from Horizon Energy Distribution Limited’s website

www.horizonenergy.net.nz

Hard copies of the information disclosures may be inspected at or obtained from Horizon Energy Distribution Limited, Level 4, Commerce Plaza, 52 Commerce Street, Whakatane.

Dated this 25th day of August 2011.

ROBERT TAIT, Director, Horizon Energy Distribution Limited.

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New Zealand Racing Board

Racing Act 2003

Amendments to the Betting Rules

Pursuant to section 52 of the Racing Act 2003, the New Zealand Racing Board hereby gives notice of the following amendments to the Betting Rules*.

Change #1

Rule 7 RULES FOR ESTABLISHING AND OPERATING A BETTING ACCOUNT is amended as follows:

7.2 Establishing a Betting Account

(d) The application to open a Betting Account must be accompanied by a deposit of the amount detailed in the Terms and Conditions schedule as amended from time to time.

Change #2

Rule 7 RULES FOR ESTABLISHING AND OPERATING A BETTING ACCOUNT is amended as follows:

7.4 Deposit of funds to a Betting Account

(d) A depositor must produce Identification before depositing cash into a Betting Account of the threshold amount detailed in the Terms and Conditions schedule as amended from time to time. Should the deposit be made on behalf of another party or parties, the Board’s agent at the Totalisator Agency must obtain and record the Identification of the depositor before the deposit can be made.

Change #3

Rule 8 RULES RELATING TO INTERNET INVESTMENTS is amended as follows:

8.2 Establishment of an Account via the Internet

Investors who wish to place bets via the internet:

(a) Must be 18 years of age or older and must have their identity and age verified by the Board. The acceptable methods of verification by the Board of age and identity are specified in APPENDIX 2; and

(b) May establish an account by depositing clear funds at the amounts detailed in the Terms and Conditions schedule as amended from time to time.

The Board may (but will not be obliged to) accept bets as soon as an account has been established via the internet. Similarly, the Board may (but will not be obliged to) accept bets while this account remains in credit. However, the Board will not permit withdrawals to be made from this account until the Account Holder’s age and identity have been verified in accordance with the procedure described in APPENDIX 2.