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Financial Statements of the Government of New Zealand

Page updated 13 Oct 2016

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 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 2016 published on 13 October 2016.

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

Next Release of Financial Statements

The next release will be the Financial Statements of the Government of New Zealand for the three months ended 30 September 2016 will be Friday, 4 November 2016.

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 2016.

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 Note 1: Basis of Reporting of the most recent year end financial statements, in the section titled Government Reporting Entity as at 30 June 2016.

Further information on financial reporting by the Government of New Zealand, including an overview of reporting requirements on Government sub-entities, and the public benefit entities 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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