Airport Authorities (Airport Companies Information Disclosure) Regulations 1999

Reprint as at 1 April 2014

Airport Authorities (Airport Companies Information Disclosure) Regulations 1999

(SR 1999/242)

Michael Hardie Boys, Governor-General

Order in Council

At Wellington this 26th day of July 1999

Present:
The Right Hon Jenny Shipley presiding in Council


Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

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.

Contents

1 Title and commencement

Part 1
Preliminary provisions

2 Interpretation

2A Provisions affecting application of amendments to these regulations

3 Meaning of generally accepted accounting practice [Revoked]

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

8 Compliance with NZ IFRS 8

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 [Revoked]

14 Directors' and auditor's certificates

15 Availability of disclosure financial statements

Part 5
Valuation reports

16 Availability of valuation reports of specified airport companies' assets

Part 6
Guidelines and exemptions

17 Secretary for Transport may issue guidelines

18 Compliance with guidelines

19 Exemptions

Part 7
Application, savings, and transitional provisions

20 Application, savings, and transitional provisions relating to amendments made to these regulations after 1 January 2014

Schedule 1
Application, savings, and transitional provisions relating to amendments made to these regulations after 1 January 2014

Schedule 2
Additional information to be included in disclosure financial statements of specified airport companies

Gazette information

Reprint notes