Review Board
The Accounting Standards Review Board hereby gives
a direction, pursuant to section 24 (d) of the Financial Reporting Act 1993, that
"FRS-39 Summary Financial Reports"
issued by the Institute of Chartered Accountants of
New Zealand has authoritative support within the accounting profession in New Zealand.
Dated this 9th day of September 2002.
JOHN C. HAGEN, Chairman, Accounting Standards Review Board.