Reprint as at 1 July 2011
(SR 1999/242)
Michael Hardie Boys, Governor-General
At Wellington this 26th day of July 1999
Present:
The Right Hon Jenny Shipley presiding in Council
Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.
A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint.
These regulations are administered by the Ministry of Transport.
Pursuant to section 9A of the Airport Authorities Act 1966, His Excellency the Governor-General, acting by and with the advice and consent of the Executive Council, makes the following regulations.
3 Meaning of generally accepted accounting practice
Part 2
Requirements relating to specified airport companies
4 Specified airport companies must complete disclosure financial statements
5 What disclosure financial statements must comprise
6 When disclosure financial statements must be completed and audited
7 Disclosure financial statements must relate only to identified airport activities
9 Additional information to be included in disclosure financial statements
Part 3
Requirements relating to other airport companies
10 Other airport companies must complete financial statements
11 What disclosure financial statements must comprise
12 When disclosure financial statements must be completed and audited
Part 4
Requirements relating to all airport companies
13 Compliance with generally accepted accounting practice
14 Directors' and auditor's certificates
15 Availability of disclosure financial statements
16 Availability of valuation reports of specified airport companies' assets
Part 6
Guidelines and exemptions
17 Secretary for Transport may issue guidelines
Schedule
Additional information to be included in disclosure financial statements of specified airport companies