For Tilt Renewables Ltd, the financial report for the year ended 31 March 2021.

The accounting practices applied to property plant and equipment, and in particular,

1. The financial report is prepared in accordance with New Zealand accounting standards. Are

   these consistent with those that would be applied if the financial report was prepared under

   Australian accounting standards? Why?

2. With reference to the relevant paragraphs in the accounting standards, describe the

   accounting practices applied to property plant and equipment. What was the impact on the

   information provided in the financial report?