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Financial Statements of the Government of New Zealand

Page updated 10 Dec 2014

The Treasury publishes monthly and annual (year end) financial statements for the government reporting entity. These provide information on the government's assets and liabilities, revenue and expenses and cash flows.

Latest Financial Statements

The most recent Financial Statements available on the Treasury website are the Financial Statements of the Government of New Zealand for the Four Months Ended 31 October 2014 published on 10 December 2014.

The most recent Year End Financial Statements available on the Treasury website are the Financial Statements of the Government of New Zealand for the Year Ended 30 June 2014 published on 8 October 2014.

To purchase a hard copy of the Year End Financial Statements, please contact Legislation Direct at ldorders@legislationdirect.co.nz to place an order.  The cost for the book is $24.94.

Next Release of Financial Statements

The Financial Statements of the Government of New Zealand for the Five Months ended 30 November 2014 will be released on 23 January 2015 at 10.00 am.

Purpose of the Financial Statements

The Financial Statements of the Government provide a record of the government's financial performance and of its financial position. They provide a comparison with the fiscal forecasts in the Economic and Fiscal Updates and with the financial statements of the previous year. The financial statements also provide a snapshot of the progress the government has made in implementing its fiscal strategy, as set out in the Short-term Fiscal Intentions and Long-term Fiscal Objectives section of the Fiscal Strategy Report 2014.

Financial statements are prepared for the government as a whole as specified in the Public Sector Finance Act 1989. Parliamentary and state sector entities and organisations for which statements are prepared include: Ministers, Departments, Offices of Parliament, State-owned enterprises, Crown Entities, the Reserve Bank of New Zealand and New Zealand Superannuation Fund. A full list of government reporting entities can be found in the Additional Financial Information section of the most recent year end financial statements, in the section titled Government Reporting Entity as at 30 June 2014.

Further information on financial reporting by the Government of New Zealand, including an overview of reporting requirements on Government sub-entities, NZ IFRS and the accounting standards complied with, particular accounting policies and guidance employed in preparing financial reports and research and other papers on financial reporting by the Government as a whole can be found at Financial Reporting.

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