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Owner's Expectations Manual

Publication Details

  • Owner's Expectations Manual
  • Published: 1 Jul 2012
  • Status: Current
  • Author: The Treasury
  • Pages: (2),101
  • ISBN: 978-0-478-39663-8 (Online)
  • ISBN: 978-0-478-39662-1 (Print)
  • Pub. type: Guides and Instructions

Owner's Expectations Manual

Published 1 Jul 2012
Page updated 2 Dec 2015

The Treasury's Crown Ownership Monitoring Unit (COMU) - now absorbed into the Commercial Operations unit - reviewed the Owner's Expectations Manuals for the entities monitored by the Treasury consolidated them into a single, modular, streamlined Owner's Expectations Manual (the manual) in 2012.

The manual has not yet been updated to change many references from COMU to the Treasury. The COMU website was disestablished in 2014 and this manual was moved to this current location in September 2015. We have endeavoured to provide up to date links to material.

The manual outlines shareholding Ministers' expectations of the companies fully or partially owned by the Crown. The expectations are targeted towards the State-owned enterprises (SOEs). Many of these principles and expectations can be applied to the following Crown-owned entities and companies, where appropriate:

  • Crown-owned companies
  • other Crown companies – ie, Crown entity companies and Schedule 4 companies
  • statutory entities
  • regional airports, and
  • Crown financial institutions (CFIs).


Browse section/chapter Download/Page range

What's New?

1 Introduction

2 Ownership Framework

3 Shareholder Roles and Responsibilities

4 The Monitoring Function

5 SOE Reporting and Accountability

6 Social Responsibility

7 Financial Governance

8 Shareholder Consultation and Strategic Initiatives

9 Boards

10 Reporting and Other Expectations for Non-SOEs

11 Glossary


comu-oem12.pdf (634 KB) pp. (2),101
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