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Guidance for Entities

Date updated 21 Sep 2015

Owners Expectations Manual

The Owners Expectations Manual outlines shareholding Ministers' expectations of the companies fully or partially owned by the Crown.

Guidance on the Monitoring of State-Owned Enterprises (806KB):

Lists the elements of the Treasury's monitoring. These elements are also applied, where applicable, to other entities the Treasury monitors (excluding publicly listed companies). The steps and processes the Treasury undertakes are continuous and inter-related.

Financial Perfomance Measures for SOEs (40KB): 

The Treasury uses this set of financial performance measures to measure shareholder return, profitability and solvency for state-owned enterprises. The aim is to promote transparency and consistency through the use of a standardised set of measures.

Directors Fees & Reimbursement Guidelines:

Directors Fees & Reimbursement Guidelines (77 KB) outlines Shareholding Ministers’ expectations around the payment of directors’ fees and expenses, and is intended as a guide for the use of chairs, directors and managers. 


The release documents listed here are available in Adobe PDF format only. HTML versions can be supplied on request by Information Services at the Treasury.
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