Financial Statements of the Government of New Zealand for the Year Ended 30 June 2012

Published 10 Oct 2012

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 Snapshot of the 2012 Financial Statements of the Government of New Zealand which is a high level presentation of key facts and figures of the financial year, intended to make the financial statements more user friendly and accessible.

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Ministerial Statement Statement of Responsibility Commentary Fiscal Overview Introduction At a Glance Summary Revenue Expenses Canterbury Earthquakes Operating Balance Debt Net Worth Attributable to the Crown Historical Financial Information Report of the Auditor-General	fsgnz-year-jun12-1.pdf (289 KB) pp. (2),ii,1–32
Audited Financial Statements Statement of Financial Performance Analysis of Expenses by Functional Classification Statement of Comprehensive Income 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: Sovereign Revenue and Receipts 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: Canterbury Earthquakes Note 31: Commitments Note 32: Contingent Liabilities and Contingent Assets Note 33: Financial Instruments Note 34: Related Parties Note 35: Subsequent Events	fsgnz-year-jun12-2.pdf (893 KB) pp. 33–163
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 Core Crown Residual Cash Debt as at 30 June 2012 Information on State-owned Enterprises and Crown Entities Government Reporting Entity as at 30 June 2012 Glossary of Terms	fsgnz-year-jun12-3.pdf (289 KB) pp. 164–186
Data and Charts - Commentary Data and charts from Commentary section of the Financial Statements in MS Excel format.	fsgnz-year-jun12-3.pdf (728 KB)

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Financial Statements of the Government of New Zealand for the Year Ended 30 June 2012

Contents

Ministerial Statement

Statement of Responsibility

Commentary

Report of the Auditor-General

Audited Financial Statements

Supplementary Statements

Additional Financial Information

Glossary of Terms

Data and Charts - Commentary