Statement of Accounting Policies
Reporting Entity
The Financial Statements of the Government of New Zealand have been prepared in accordance with the requirements of the Public Finance Act 1989.
The Government reporting entity as specified in Part III of the Public Finance Act 1989 comprises:
- Ministers of the Crown
- Reserve Bank of New Zealand
- Offices of Parliament
- State owned enterprises
- Crown entities
- Departments
- Government Superannuation Fund
- New Zealand Superannuation Fund
- Air New Zealand Limited
A more detailed listing of the components of the Government reporting entity is set out in the supplementary information on pages 102 and 103.
