Gazette.govt.nzPursuant to clause 7(2) of Schedule 5 of the Commerce Act 1986, the Commerce Commission gives notice that it proposes to incorporate material by reference into certain input methodologies and information disclosure determinations, as set out in the following table:
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Determination |
Material proposed to be incorporated by reference |
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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) International Standard on Auditing (New Zealand) 550, Related Parties (ISA (NZ) 550) (issued by the New Zealand Auditing and Assurance Standards Board in July 2011 and amended effective 15 December 2016) |
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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 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) International Standard on Auditing (New Zealand) 550, Related Parties (ISA (NZ) 550) (issued by the New Zealand Auditing and Assurance Standards Board in July 2011 and amended effective 15 December 2016) International Standard on Assurance Engagements (New Zealand) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information (ISAE (NZ) 3000) (issued by the New Zealand Auditing and Assurance Standards Board in July 2014) Standard on Assurance Engagements 3100, Assurance Engagements on Compliance (SAE 3100) (issued by the New Zealand Auditing and Assurance Standards Board in July 2011 and amended effective 1 January 2015) International Standard on Auditing (New Zealand) 700, Forming an Opinion and Reporting on Financial Statements (ISA (NZ) 700 (Revised)) (issued by the New Zealand Auditing and Assurance Standards Board in October 2015 and amended effective 15 December 2016) International Standard on Auditing (New Zealand) 701, Communicating Key Audit Matters in the Independent Auditor’s Report (ISA (NZ) 701) (issued by the New Zealand Auditing and Assurance Standards Board in October 2015) International Standard on Auditing (New Zealand) 705, Modifications to the Opinion in the Independent Auditor’s Report (ISA (NZ) 705 (Revised)) (issued by the New Zealand Auditing and Assurance Standards Board in October 2015) International Standard on Auditing (New Zealand) 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report (ISA (NZ) 706 (Revised)) (issued by the New Zealand Auditing and Assurance Standards Board in October 2015) |
How you can comment on our proposal to incorporate by reference
You can comment on our proposal to incorporate by reference by making a submission on the Input Methodologies Review Draft Decision – Related Party Transactions – Draft Decision and Determinations Guidance (30 August 2017). That paper and further information on how to make a submission are available at www.comcom.govt.nz/regulated-industries/input-methodologies-2/input-methodologies-review/related-party-transactions-provisions. Submissions must be made by 5.00pm, Wednesday 27 September 2017.
Availability of material for inspection
The material proposed to be 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 proposed to be incorporated by reference may also be downloaded from the XRB publication website, www.xrb.govt.nz.
Dated at Wellington this 21st day of September 2017.