Financial Statements of the Government of New Zealand for the Year Ended 30 June 2010

Published 14 Oct 2010

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 2010.

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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 Audited Financial Statements Statement of Financial Performance Statement of Comprehensive Income Analysis of Expenses by Functional Classification Statement of Cash Flows Statement of Changes in Net Worth 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: Related Parties Note 35: Subsequent Events 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 Fiscal Indicator Analysis − Core Crown Residual Cash Fiscal Indicator Analysis − Debt Information on State-owned Enterprises and Crown Entities Government Reporting Entity as at 30 June 2010	fsgnz-year-jun10.pdf (699 KB) pp. 1–173

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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

Audited Financial Statements

Statement of Financial Performance

Statement of Comprehensive Income

Analysis of Expenses by Functional Classification

Statement of Cash Flows

Statement of Changes in Net Worth

Statement of Financial Position

Statement of Segments

Notes to the Financial Statements

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

Fiscal Indicator Analysis − Core Crown Residual Cash

Fiscal Indicator Analysis − Debt

Information on State-owned Enterprises and Crown Entities

Government Reporting Entity as at 30 June 2010

fsgnz-year-jun10.pdf (699 KB) pp. 1–173

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Financial Statements of the Government of New Zealand for the Year Ended 30 June 2010

Contents

Ministerial Statement

Statement of Responsibility

Commentary

Report of the Auditor-General

Audited Financial Statements

Statement of Financial Performance

Statement of Comprehensive Income

Analysis of Expenses by Functional Classification

Statement of Cash Flows

Statement of Changes in Net Worth

Statement of Financial Position

Statement of Segments

Notes to the Financial Statements

Supplementary Statements

Additional Financial Information