20 DECEMBER 2012 NEW ZEALAND GAZETTE, No. 151 4493

Dunedin International Airport Limited ("company") confirms that:

1. The disclosure financial statements in respect of the financial year ended 30 June 2012 have been completed and audited in compliance with the Regulations.

2. These statements are available to be inspected at and/or copies can be obtained from:

• the company offices situated at
  Terminal Building, Dunedin International Airport, Miller Road, Momona, Dunedin; and/or

• the company on request by
  Telephone: (03) 486 2879.
  Facsimile: (03) 486 2813.

Dated this 14th day of December 2012.

PETER FORD, Business Manager.

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External Reporting Board

Financial Reporting Act 1993

Amended External Reporting Board Standard Au1 Application of Auditing and Assurance Standards (Notice No. 26)

Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the External Reporting Board has issued amended External Reporting Board Standard Au1 Application of Auditing and Assurance Standards (XRB Au1).

Amended XRB Au1 Application of Auditing and Assurance Standards is:

• effective for assurance engagements beginning on or after 1 January 2013; and
• a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

XRB Au1 Application of Auditing and Assurance Standards is available on the XRB’s website at www.xrb.govt.nz

Copies may be purchased by emailing enquiries@xrb.govt.nz

Dated this 10th day of December 2012.

KEVIN SIMPKINS, Chairman, External Reporting Board.

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International Standard on Assurance Engagements (New Zealand) (ISAE (NZ)) 3410: Assurance Engagements on Greenhouse Gas Statements (Notice No. 27)

Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Auditing and Assurance Standards Board of the External Reporting Board has issued International Standard on Assurance Engagements (New Zealand) (ISAE (NZ)) 3410: Assurance Engagements on Greenhouse Gas Statements.

ISAE (NZ) 3410:

• applies to assurance engagements to report on an entity’s Greenhouse Gas statement;
• is effective for assurance reports covering periods ending on or after 30 September 2013; and
• is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Copies of the standard may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington.

Copies are also available on the XRB’s website at www.xrb.govt.nz

Dated this 18th day of December 2012.

NEIL CHERRY, Chairman, New Zealand Auditing and Assurance Standards Board.

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Investment Entities (Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 27) (Notice No. 28)

Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Accounting Standards Board of the External Reporting Board has issued Investment Entities (Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 27) and consequential changes to External Reporting Board Standard A1 Accounting Standards Framework (For-profit Entities Update).

Investment Entities (Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 27):

• 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 January 2014, with early adoption allowed; and
• is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Copies of the standard may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington.

Copies are also available on the XRB’s website at www.xrb.govt.nz

Dated this 12th day of December 2012.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

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Investment Entities (Diff Rep) (Amendments to NZ IFRS 10 (Diff Rep), NZ IFRS 12 (Diff Rep) and NZ IAS 27 (Diff Rep)) (Notice No. 29)

Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Accounting Standards Board of the External Reporting Board has issued Investment Entities (Diff Rep) (Amendments to NZ IFRS 10 (Diff Rep), NZ IFRS 12 (Diff Rep) and NZ IAS 27 (Diff Rep)) and consequential changes to External Reporting Board Standard A1 Accounting Standards Framework (For-profit Entities Update).

Investment Entities (Diff Rep) (Amendments to NZ IFRS 10 (Diff Rep), NZ IFRS 12 (Diff Rep) and NZ IAS 27 (Diff Rep)):

• applies to all Tier 3 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 January 2014, with early adoption allowed; and
• is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.