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  3. Annual Report 2014/15
  4. Part 4: Financial statements 2014/15
  5. Notes
Notes to the financial statements https://oag.parliament.nz/2015/annual-report/part4/notes https://oag.parliament.nz/@@site-logo/logo.png

Notes to the financial statements

for the year ended 30 June 2015

Annual Report 2014/15.

  1. Statement of accounting policies
  2. Crown funding
  3. Audit fee revenue
  4. Personnel costs
  5. Other operating costs
  6. Capital charge
  7. Overdraft facility
  8. Debtors and other receivables
  9. Plant and equipment
  10. Intangible assets
  11. Payables
  12. Surplus repayment due to the Crown
  13. Employee entitlements
  14. Equity
  15. Reconciliation of surplus to net cash flow from operating activities
  16. Related party transactions
  17. Financial instrument risks
  18. Categories of financial instruments
  19. Capital management
  20. Memorandum account
  21. Explanation of significant variances against the Main Estimates
  22. Office accommodation statistics
Contents
  • Annual Report 2014/15
    • Part 1: Our role and outcomes
    • Part 2: Statement of service performance
    • Part 3: Organisational health and capability
    • Part 4: Financial statements 2014/15
      • Audit report
      • Statement of comprehensive revenue and expense
      • Statement of commitments
      • Statement of responsibility
      • Statement of financial position
      • Statement of changes in equity
      • Statement of cash flows
      • Statement of contingent liabilities and contingent assets
      • Statement of output expenses, other expenses, and capital expenditure against appropriations
      • Statement of unappropriated expenditure
      • Notes
        • Note 1: Statement of accounting policies
        • Note 2: Crown funding
        • Note 3: Audit fee revenue
        • Note 4: Personnel costs
        • Note 5: Other operating costs
        • Note 9: Plant and equipment
        • Note 6: Capital charge
        • Note 10: Intangible assets
        • Note 8: Receivables
        • Note 7: Overdraft facility
        • Note 12: Surplus repayment due to the Crown
        • Note 11: Payables
        • Note 13: Employee entitlements
        • Note 15: Reconciliation of net surplus to net cash flow from operating activities
        • Note 14: Equity
        • Note 16: Related party transactions
        • Note 17: Financial instrument risks
        • Note 18: Categories of financial instruments
        • Note 19: Capital management
        • Note 20: Memorandum account
        • Note 21: Explanation of significant variances against the Main Estimates
        • Note 22: Office accommodation statistics
    • Appendix 1: Major reports published in 2014/15
    • Appendix 2: Entities audited under section 19 of the Public Audit Act 2001
    • Appendix 3: Report from the independent reviewer
Publishing details

CoverAnnual Report 2014/15

ISSN 1179-8963

PDF (1.58MB, 83 pages)
Filed under:
  • 2015/16
  • Corporate document

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