NEW ZEALAND GAZETTE, No. 29

8 MARCH 2012

• 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

www.xrb.govt.nz

Dated this 29th day of February 2012.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

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Issued Accounting Standard: Disclosures—Offsetting Financial Assets and Financial Liabilities (Amendments to NZ IFRS 7 Financial Instruments: Disclosures) (Notice No. 11)

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 Disclosures—Offsetting Financial Assets and Financial Liabilities (Amendments to NZ IFRS 7 Financial Instruments: Disclosures).

Disclosures—Offsetting Financial Assets and Financial Liabilities (Amendments to NZ IFRS 7 Financial Instruments: Disclosures):

• 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 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

www.xrb.govt.nz

Dated this 29th day of February 2012.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

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Issued Accounting Standard: Mandatory Effective Date and Transition Disclosures (Amendments to NZ IFRS 9 Financial Instruments (2009) and (2010) and NZ IFRS 7 Financial Instruments: Disclosures) (Notice No. 12)

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 Mandatory Effective Date and Transition Disclosures (Amendments to NZ IFRS 9 Financial Instruments (2009) and (2010) and NZ IFRS 7 Financial Instruments: Disclosures).

Mandatory Effective Date and Transition Disclosures (Amendments to NZ IFRS 9 Financial Instruments (2009) and (2010) and NZ IFRS 7 Financial Instruments: Disclosures):

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

• defers the application of NZ IFRS 9 Financial Instruments (2009) and (2010) to annual periods beginning on or after 1 January 2015; 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

www.xrb.govt.nz

Dated this 29th day of February 2012.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

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Network Waitaki Limited

Electricity Distribution (Information Disclosure) Requirements 2008

Notice of Publication of Asset Management Plan—Network Waitaki Limited

Pursuant to the Electricity Distribution (Information Disclosure) Requirements 2008, Network Waitaki Limited gives notice that its Asset Management Plan for the period 1 April 2012 to 31 March 2022 has been published and can be downloaded from Network Waitaki Limited’s website

www.networkwaitaki.co.nz

Hard copies of the Asset Management Plan may be inspected at or obtained from Network Waitaki Limited, 10 Chelmer Street, Oamaru. Postal Address: PO Box 147, Oamaru 9444.
Telephone: (03) 433 0065. Facsimile: (03) 434 8845.

Dated this 27th day of February 2012.

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Whakaroa

Burial and Cremation Act 1964

Denominational Burial Ground—Whakaroa

Pursuant to section 31 of the Burial and Cremation Act 1964, Whakaroa declares that, following approval from the Minister of Health, a denominational burial ground is to be dedicated and opened on part of its land identified by covenant over Lot 1 DP 388828 (Computer Freehold Register 369462), located at Whakaroa, 711 Mapara Road, Taupo.

Dated this 27th day of February 2012.

DR MARIE K. FENNEMORE, Manager.

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