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Note 1: Basis of Reporting (continued)

These financial statements are for the Government Reporting entity as specified in Part 3 of the Public Finance Act 1989. This comprises Ministers of the Crown and the following entities (classified in the three institutional components used for segmental reporting):

Core Crown


Crown Law Office

Department of Conservation

Department of Corrections

Department of Internal Affairs

Department of the Prime Minister and Cabinet

Education Review Office

Government Communications Security Bureau

Inland Revenue Department

Land Information New Zealand

Ministry for Culture and Heritage

Ministry for Pacific Peoples

Ministry for Primary Industries

Ministry for the Environment

Ministry for Women

Ministry of Business, Innovation and Employment

Ministry of Defence

Ministry of Education

Ministry of Foreign Affairs and Trade

Ministry of Health

Ministry of Justice

Ministry of Māori Development

Ministry of Social Development

Ministry of Transport

New Zealand Customs Service

New Zealand Defence Force

New Zealand Police

New Zealand Security Intelligence Service

Office of the Clerk of the House of Representatives

Parliamentary Counsel Office

Parliamentary Service

Serious Fraud Office

State Services Commission

Statistics New Zealand

The Treasury

Offices of Parliament

Controller and Auditor-General

Office of the Ombudsmen

Parliamentary Commissioner for the Environment


New Zealand Superannuation Fund

Reserve Bank of New Zealand

State-owned Enterprises

Airways Corporation of New Zealand Limited

Animal Control Products Limited

AsureQuality Limited

Electricity Corporation of New Zealand Limited

Kiwirail Holdings Limited

Kordia Group Limited

Landcorp Farming Limited

Meteorological Service of New Zealand Limited

New Zealand Post Limited

New Zealand Railways Corporation

Quotable Value Limited

Solid Energy New Zealand Limited

Transpower New Zealand Limited

Mixed ownership model companies (Public Finance Act schedule 5 companies) 

Genesis Energy Limited

Meridian Energy Limited

Mighty River Power Limited


Air New Zealand Limited

Crown entities

Accident Compensation Corporation

Accreditation Council

Arts Council of New Zealand Toi Aotearoa

Broadcasting Commission

Broadcasting Standards Authority

Callaghan Innovation

Careers New Zealand

Children's Commissioner

Civil Aviation Authority of New Zealand

Commerce Commission

Crown Irrigation Investments Limited

Crown Research Institutes (7)

District Health Boards (20)

Drug Free Sport New Zealand

Earthquake Commission

Education New Zealand

Electoral Commission

Electricity Authority

Energy Efficiency and Conservation Authority

Environmental Protection Authority

External Reporting Board

Families Commission

Financial Markets Authority

Government Superannuation Fund Authority

Guardians of New Zealand Superannuation

Health and Disability Commissioner

Health Promotion Agency

Health Quality and Safety Commission

Health Research Council of New Zealand

Heritage New Zealand Pouhere Taonga

Housing New Zealand Corporation

Human Rights Commission

Independent Police Conduct Authority

Law Commission

Maritime New Zealand

Museum of New Zealand Te Papa Tongarewa Board

New Zealand Antarctic Institute

New Zealand Artificial Limb Service

New Zealand Blood Service

New Zealand Film Commission

New Zealand Fire Service Commission

New Zealand Lotteries Commission

New Zealand Productivity Commission

New Zealand Qualifications Authority

New Zealand Symphony Orchestra

New Zealand Tourism Board

New Zealand Trade and Enterprise

New Zealand Transport Agency

New Zealand Venture Investment Fund Limited

New Zealand Walking Access Commission

Office of Film and Literature Classification

Pharmaceutical Management Agency

Privacy Commissioner

Public Trust

Radio New Zealand Limited

Real Estate Agents Authority

Retirement Commissioner

School Boards of Trustees (2,418)

Social Workers Registration Board

Sport and Recreation New Zealand

Takeovers Panel

Te Reo Whakapuaki Irirangi (Māori Broadcasting Funding Agency)

Te Taura Whiri i te Reo Māori (Māori Language Commission)

Television New Zealand Limited

Tertiary Education Commission

Tertiary Education institutions (28)

Transport Accident Investigation Commission

WorkSafe New Zealand

Crown entities

Organisations listed in schedule 4 of the Public Finance Act 1989

Agricultural and Marketing Research and Development Trust

Asia New Zealand Foundation

Fish and Game Councils (12)

Game Animal Council

Leadership Development Centre Trust

Māori Trustee

National Pacific Radio Trust

New Zealand Fish and Game Council

New Zealand Game Bird Habitat Trust Board

New Zealand Government Property Corporation

New Zealand Lottery Grants Board

Ngāi Tahu Ancillary Claims Trust

Pacific Co-operation Foundation

Pacific Island Business Development Trust

Reserves Boards (20)

Sentencing Council

Te Ariki Trust

Non-listed companies in which the Crown is majority or sole shareholder (Public Finance Act schedule 4A companies)

Crown Asset Management Limited

Crown Fibre Holdings Limited

Education Payroll Limited

Fairway Resolution Limited

Health Benefits Limited (ceased operating)

Ōtākaro Limited

Research and Education Advanced Network New Zealand Limited

Southern Response Earthquake Services Limited

Tāmaki Redevelopment Company Limited

The Network for Learning Limited

Legal entities created by Treaty of Waitangi settlement Acts (Public Finance Act schedule 6)

Te Urewera


Education Council of Aotearoa New Zealand

Regenerate Christchurch

Subsidiaries of SOEs, Crown entities and other government entities are consolidated by their parents and not listed separately in this table.

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