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Notice Type
Authorities/Other Agencies of State
Notice Title

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.

Availability of material for inspection

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.