(1) In these regulations, unless the context otherwise requires,—
accounting period, in relation to an airport company, means—
(a) a year ending on the balance date of the airport company; or
(b) if, as a result of the date of incorporation of the airport company or a change of the balance date of the airport company, the period is longer or shorter than a year, that longer or shorter period
Act means the Airport Authorities Act 1966
applicable financial reporting standard in relation to an airport company and to an accounting period of an airport company, means a financial reporting standard (within the meaning of the Financial Reporting Act 1993) that applies to the airport company and the accounting period in accordance with the financial reporting standard, a determination of the External Reporting Board for the time being in force, or any election made under section 28(4) of that Act
balance date, in relation to an airport company, means—
(a) the close of 30 June; or
(b) if the directors of the airport company have adopted another date as the airport company's balance date, that other date
charge—
(a) means a charge imposed in respect of an identified airport activity; but
(b) does not include rent or any other amount payable under a lease
identified airport activities means all of the following activities
(a) airfield activities:
(b) aircraft and freight activities:
(c) specified passenger terminal activities
passenger charge means a charge payable by aircraft passengers in relation to their departure from or arrival at an airport
qualified auditor, in relation to an airport company, means a person who is qualified to be appointed as the auditor of the company under the Companies Act 1993 or, where the company is a public entity (as defined in section 4 of the Public Audit Act 2001), the Auditor-General
SSAP 23 means the Statement of Standard Accounting Practice No 23 Financial Reporting for Segments issued by the Council of the New Zealand Institute of Chartered Accountants in July 1989.
(2) Any term or expression that is not defined in these regulations, but that is defined in the Act, has the meaning given to it by the Act.
Regulation 2(1) applicable financial reporting standard: substituted, on 1 July 2011, by section 12 of the Financial Reporting Amendment Act 2011 (2011 No 22).
Regulation 2(1) qualified auditor: amended, on 1 July 2001, by section 53 of the Public Audit Act 2001 (2001 No 10).
Regulation 2(1) SSAP 23: amended, on 7 July 2010, by section 11 of the New Zealand Institute of Chartered Accountants Amendment Act 2010 (2010 No 74).