Notification of Incorporation by Reference of Material into Input Methodologies and Information Disclosure Determinations
Pursuant to clause 2 of Schedule 5 of the Commerce Act 1986, the Commerce Commission gives notice that it has incorporated material by reference into certain input methodologies and information disclosure determinations, as set out in the following table:
|
Determination |
Material proposed to be incorporated by reference |
|
Electricity Distribution Services Input Methodologies Determination [2012] NZCC 26 Gas Distribution Services Input Methodologies Determination [2012] NZCC 27 Gas Transmission Services Input Methodologies Determination [2012] NZCC 28 |
International Accounting Standard 24, Related Party Disclosures (NZ IAS 24) (issued by the New Zealand Auditing and Assurance Standards Board in November 2009, incorporating amendments to 31 December 2015) – the definition of “related party” in clause 9. |
|
Electricity Distribution Information Disclosure Determination [2012] NZCC 22 Gas Distribution Information Disclosure Determination [2012] NZCC 23 Gas Transmission Information Disclosure Determination [2012] NZCC 24 |
International Standard on Assurance Engagements (New Zealand) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information, issued by the New Zealand Auditing and Assurance Standards Board of the External Reporting Board in July 2014. Standard on Assurance Engagements 3100 – Compliance Engagements issued by the External Reporting Board in October 2014 and incorporating amendments up to August 2014. |
The material incorporated by reference set out above is available for inspection free of charge or for purchase during the hours of 8.30am to 5.00pm, Monday to Friday, by appointment, at the Commerce Commission, Level 9, 44 The Terrace, Wellington. The material incorporated by reference may also be downloaded from the XRB publication website, www.xrb.govt.nz.
Dated this 21st day of December 2017.
COMMERCE COMMISSION.