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Statement of Accounting Policies
for the year ended 30 June 2016

Reporting entity

These Non-departmental Schedules present financial information on public funds managed by the Treasury on behalf of the Crown.

The financial information reported in these schedules is consolidated into the Financial Statements of the Government, and therefore readers of these schedules should also refer to the Financial Statements of the Government for the year ended 30 June 2016.

Basis of preparation

The Non-departmental Schedules have been prepared in accordance with the accounting policies of the Financial Statements of the Government, Treasury Instructions and Treasury Circulars.

Measurement and recognition rules applied in the preparation of the Non-departmental Schedules are consistent with Crown accounting policies and Tier 1 NZ PBE accounting standards.

Significant accounting policies

The accounting policies adopted have been applied consistently to all years presented in these schedules. Crown accounting policies are detailed in the Financial Statements of the Government of New Zealand.

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