Financial Statements of the Government of New Zealand for the Year Ended 30 June 2009

Published 14 Oct 2009
Updated 3 Nov 2009

Prepared and furnished to the House of Representatives in accordance with Part III of the Public Finance Act 1989.

The Treasury has also prepared a summary version of these financial statements: Summary Financial Statements of the Government of New Zealand for the Year Ended 30 June 2009.

Errata: The annual financial statements have been amended for an error on page 171. The Estimated Actual comparative figures were previously omitted.

Read the related media statement by Dr Peter Bushnell, Deputy Secretary, Macroeconomic Group: Government Posts $10.5 Billion Operating Deficit in Wake of Recession (14 October 2009). The presentation slides used by Dr Bushnell at the lockup for media and analysts held at the Treasury are also available.

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Ministerial Statement Statement of Responsibility Commentary Introduction At a Glance Summary Fiscal Strategy Revenue Expenses Operating Balance Debt Net Worth Historical Financial Information Report of the Auditor-General Financial Statements Statement of Financial Performance Analysis of Expenses by Functional Classification Statement of Cash Flows Statement of Recognised Income and Expense Statement of Financial Position Statement of Segments Notes to the Financial Statements Note 1: Summary of Accounting Policies Note 2: Tax and Levies Collected through the Crown's Sovereign Power (Accrual) Note 2: Tax and Levies Collected through the Crown's Sovereign Power (Cash) Note 3: Sales of Goods and Services Note 4: Interest Revenue and Dividends Note 5: Other Revenue Note 6: Transfer Payments and Subsidies Note 7: Personnel Expenses Note 8: Depreciation and Amortisation Note 9: Other Operating Expenses Note 10: Interest Expenses Note 11: Insurance Expenses Note 12: Gains and Losses on Financial Instruments Note 13: Gains and Losses on Non-Financial Instruments Note 14: Receivables Note 15: Marketable securities, deposits and derivatives in gain Note 16: Share Investments Note 17: Advances Note 18: Inventory Note 19: Other Assets Note 20: Property, Plant and Equipment Note 21: Equity Accounted Investments Note 22: Intangible Assets and Goodwill Note 23: Payables Note 24: Borrowings Note 25: Insurance Liabilities Note 26: Retirement Plan Liabilities Note 27: Provisions Note 28: Net Worth Note 29: Capital Objectives and Fiscal Policy Note 30: Deposit Guarantee Schemes Note 31: Commitments Note 32: Contingent Liabilities and Contingent Assets Note 33: Financial Instruments Note 34: Acquisition of Toll (NZ) Limited Supplementary Statements Statement of Unappropriated Expenditure Statement of Expenses or Capital Expenditure Incurred in Emergencies Statement of Trust Money Additional Financial Information Fiscal Indicator Analysis Cash Debt Information on State-owned Enterprises and Crown Entities Government Reporting Entity as at 30 June 2009	fsgnz-year-jun09.pdf (688 KB) pp.176

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Ministerial Statement

Statement of Responsibility

Commentary

Introduction

At a Glance

Summary

Fiscal Strategy

Revenue

Expenses

Operating Balance

Debt

Net Worth

Historical Financial Information

Report of the Auditor-General

Financial Statements

Statement of Financial Performance

Analysis of Expenses by Functional Classification

Statement of Cash Flows

Statement of Recognised Income and Expense

Statement of Financial Position

Statement of Segments

Notes to the Financial Statements

Note 1: Summary of Accounting Policies

Note 2: Tax and Levies Collected through the Crown's Sovereign Power (Accrual)

Note 2: Tax and Levies Collected through the Crown's Sovereign Power (Cash)

Note 3: Sales of Goods and Services

Note 4: Interest Revenue and Dividends

Note 5: Other Revenue

Note 6: Transfer Payments and Subsidies

Note 7: Personnel Expenses

Note 8: Depreciation and Amortisation

Note 9: Other Operating Expenses

Note 10: Interest Expenses

Note 11: Insurance Expenses

Note 12: Gains and Losses on Financial Instruments

Note 13: Gains and Losses on Non-Financial Instruments

Note 14: Receivables

Note 15: Marketable securities, deposits and derivatives in gain

Note 16: Share Investments

Note 17: Advances

Note 18: Inventory

Note 19: Other Assets

Note 20: Property, Plant and Equipment

Note 21: Equity Accounted Investments

Note 22: Intangible Assets and Goodwill

Note 23: Payables

Note 24: Borrowings

Note 25: Insurance Liabilities

Note 26: Retirement Plan Liabilities

Note 27: Provisions

Note 28: Net Worth

Note 29: Capital Objectives and Fiscal Policy

Note 30: Deposit Guarantee Schemes

Note 31: Commitments

Note 32: Contingent Liabilities and Contingent Assets

Note 33: Financial Instruments

Note 34: Acquisition of Toll (NZ) Limited

Supplementary Statements

Statement of Unappropriated Expenditure

Statement of Expenses or Capital Expenditure Incurred in Emergencies

Statement of Trust Money

Additional Financial Information

Fiscal Indicator Analysis

Cash

Debt

Information on State-owned Enterprises and Crown Entities

Government Reporting Entity as at 30 June 2009

fsgnz-year-jun09.pdf (688 KB) pp.176

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