(1) In these regulations, unless the context otherwise requires,—
accounting period, in relation to an airport company, means—
(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
applicable auditing and assurance standard has the same meaning as in section 5 of the Financial Reporting Act 2013
applicable financial reporting standard has the same meaning as in section 5(1) of the Financial Reporting Act 2013
balance date, in relation to an airport company, means—
financial statements has the same meaning as in section 6 of the Financial Reporting Act 2013
generally accepted accounting practice has the same meaning as in section 8 of the Financial Reporting Act 2013
identified airport activities means all of the following activities
NZ IFRS 8 means New Zealand Equivalent to International Financial Reporting Standard 8: Operating Segments, which is in effect under the Financial Reporting Act 2013
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 section 36 of the Financial Reporting Act 2013 or, where the company is a public entity (as defined in section 4 of the Public Audit Act 2001), the Auditor-General.
(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 auditing and assurance standard: inserted, on 1 April 2014, by regulation 4(4) of the Airport Authorities (Airport Companies Information Disclosure) Amendment Regulations 2014 (LI 2014/27).
Regulation 2(1) applicable financial reporting standard: replaced, on 1 April 2014, by regulation 4(1) of the Airport Authorities (Airport Companies Information Disclosure) Amendment Regulations 2014 (LI 2014/27).
Regulation 2(1) financial statements: inserted, on 1 April 2014, by regulation 4(4) of the Airport Authorities (Airport Companies Information Disclosure) Amendment Regulations 2014 (LI 2014/27).
Regulation 2(1) generally accepted accounting practice: inserted, on 1 April 2014, by regulation 4(4) of the Airport Authorities (Airport Companies Information Disclosure) Amendment Regulations 2014 (LI 2014/27).
Regulation 2(1) NZ IFRS 8: inserted, on 1 April 2014, by regulation 4(4) of the Airport Authorities (Airport Companies Information Disclosure) Amendment Regulations 2014 (LI 2014/27).
Regulation 2(1) qualified auditor: amended, on 1 April 2014, by regulation 4(2) of the Airport Authorities (Airport Companies Information Disclosure) Amendment Regulations 2014 (LI 2014/27).
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: revoked, on 1 April 2014, by regulation 4(3) of the Airport Authorities (Airport Companies Information Disclosure) Amendment Regulations 2014 (LI 2014/27).