Download Financial Statements - Ports of Auckland

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Decisions are yet to be made on the Auckland Council’s structure and operations, including how the company will be vested and
integrated. We consider the disclosures to be appropriate to the company’s circumstances.
Responsibilities of the Board of Directors and the Auditor
The Board of Directors is responsible for preparing financial statements in accordance with generally accepted accounting practice
in New Zealand. Those financial statements must give a true and fair view of the financial position of the company and group as at
30 June 2009. They must also give a true and fair view of the results of operations and cash flows for the year ended on that date.
The Board of Directors responsibilities arise from the Port Companies Act 1988 and the Financial Reporting Act 1993.
We are responsible for expressing an independent opinion on the financial statements and reporting that opinion to you. This
responsibility arises from section 15 of the Public Audit Act 2001 and section 19(1) of the Port Companies Act 1988.
Independence
When carrying out the audit we followed the independence requirements of the Auditor-General, which incorporate the independence
requirements of the New Zealand Institute of Chartered Accountants.
In addition to the audit we have carried out assignments in the areas of accounting advice, which are compatible with those
independence requirements. Other than the audit and these assignments, we have no relationship with or interests in the company or
any of its subsidiaries.
Andrew Burgess
Deloitte
On behalf of the Auditor-General
Auckland, New Zealand
This audit report relates to the financial statements of Ports of Auckland Limited and group for the year ended 30 June 2009 included on Ports of
Auckland Limited’s website. Ports of Auckland Limited’s Board of Directors is responsible for the maintenance and integrity of Ports of Auckland
Limited’s website. We have not been engaged to report on the integrity of Ports of Auckland Limited’s website. We accept no responsibility for any
changes that may have occurred to the financial statements since they were initially presented on the website.
The audit report refers only to the financial statements named above. It does not provide an opinion on any other information which may have been
hyperlinked to or from the financial statements. If readers of this report are concerned with the inherent risks arising from electronic data
communication they should refer to the published hard copy of the audited financial statements and related audit report dated 4 September 2009
to confirm the information included in the audited financial statements presented on this website.
Legislation in New Zealand governing the preparation and dissemination of financial information may differ from legislation in other jurisdictions.