β¨ Financial and Racing Regulations
NEW ZEALAND GAZETTE, No. 92
2 AUGUST 2012
External Reporting Board
Financial Reporting Act 1993
Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities
(Amendments to NZ IFRS 10, NZ IFRS 11 and NZ IFRS 12) (Notice No. 16)
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 Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities (Amendments to NZ IFRS 10, NZ IFRS 11 and NZ IFRS 12).
Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities (Amendments to NZ IFRS 10, NZ IFRS 11 and NZ IFRS 12):
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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;
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applies to annual periods beginning on or after 1 January 2013, with early adoption allowed; and
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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 XRBβs website
www.xrb.govt.nz
Dated this 18th day of July 2012.
MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.
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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
APPENDIX 1 is amended as follows:
Appendix 1
(a) Account Holders that use the PhoneBet channel "Early Bird Service", available each day between the hours stipulated for that service on www.tab.co.nz, on which there is a Race Meeting, on the condition that:
Change #2
Rule 11.8 TRIFECTA BETTING is amended as follows:
RULE 11.8.1 Interpretation
"Succeeding Trifecta Race" means in relation to a Trifecta Race ("Initial Trifecta Race"):
(a) The next Trifecta Race (if any) conducted at the same Meeting as the Initial Trifecta Race; or if there is none
(b) A Betting Pool on a Race at a Meeting selected by the Board, provided that Meeting is of the same racing code, Thoroughbred, Harness or Greyhound, as the Initial Trifecta Race.
Change #3
Rule 11.12 FIRST4 BETTING is amended as follows:
RULE 11.12.1 Interpretation
"Succeeding First4 Race" means in relation to a First4 Race ("Initial First4 Race"):
(a) The next First4 Race (if any) conducted at the same Meeting as the Initial First4 Race; or if there is none
(b) A Betting Pool on a Race at a Meeting selected by the Board, provided that Meeting is of the same racing code, Thoroughbred, Harness or Greyhound, as the Initial First4 Race.
Change #4
Rule 11.13 QUADDIE BETTING is amended as follows:
RULE 11.13.1 Interpretation
"Succeeding Quaddie" means in relation to a Quaddie ("initial Quaddie") a Betting Pool on a Race at a Meeting selected by the Board, provided that Meeting is of the same racing code, Thoroughbred, Harness or Greyhound, as the Initial Quaddie.
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β¨ LLM interpretation of page content
π Amendments to NZ IFRS Standards
π Trade, Customs & Industry18 July 2012
Financial Reporting, Accounting Standards, NZ IFRS 10, NZ IFRS 11, NZ IFRS 12
- MICHELE EMBLING, Chair, New Zealand Accounting Standards Board
π Amendments to Betting Rules
π Trade, Customs & IndustryRacing Act 2003, Betting Rules, Trifecta, First4, Quaddie
- New Zealand Racing Board
NZ Gazette 2012, No 92