Financial information request relating to the Emissions Trading Scheme

Details of the request

Could you please supply:
• Reference to the “New Zealand equivalents to International Financial Reporting Standards (IFRS)” relied upon to record the “provision (“the emissions Trading Scheme (ETS) liability”) for units issued” referred to on page 1 of Lisa’s letter
• The working papers used to confirm this treatment in your most recent audited accounts, blanking out any references to specific commercial organisations, if any
• Any comment in your auditor’s audit management letter relating to these working papers and/or more broadly use of the accounting treatment in the first bullet point above.