Investment statements

In 2013, the Public Finance Act (1989) was amended to require the Treasury to report to Parliament with an Investment Statement at least every four years.

The Investment Statement must:

1. describe and state the value of the Crown’s significant assets and liabilities; and
2. state how those assets and liabilities have changed in value over time; and
3. forecast how those assets and liabilities are expected to change in value in each of at least the next two financial years after the financial year in which the investment statement is presented; and
4. identify any significant differences between the information specified in paragraphs (a) to (c) and the equivalent information reported in the most recent previous Investment Statement.