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  3. Annual Report 2015/16
  4. Part 5: Financial statements 2015/16
  5. Notes
Notes to the financial statements https://oag.parliament.nz/2016/annual-report/part5/notes https://oag.parliament.nz/@@site-logo/logo.png

Notes to the financial statements

for the year ended 30 June 2016

Annual Report 2015/16.

  1. Statement of accounting policies
  2. Crown funding
  3. Audit fee revenue
  4. Personnel costs
  5. Other operating costs
  6. Capital charge
  7. Cash and cash equivalents
  8. Receivables
  9. Work in progress
  10. Property, plant, and equipment
  11. Intangible assets
  12. Payables and deferred revenue
  13. Surplus repayment due to the Crown
  14. Employee entitlements
  15. Equity
  16. Reconciliation of net surplus to net cash flow from operating activities
  17. Related party transactions
  18. Financial instrument risks
  19. Categories of financial instruments
  20. Capital management
  21. Memorandum account
  22. Explanation of significant variances against the Main Estimates
  23. Office accommodation statistics
Contents
  • Annual Report 2015/16
    • Part 1: Our role and outcomes
    • Part 2: Introducing integrated reporting
    • Part 3: Progress against our outcomes and strategic intentions
    • Part 4: Reporting against appropriations
    • Part 5: Financial statements 2015/16
      • Statement of comprehensive revenue and expense
      • Statement of responsibility
      • Statement of financial position
      • Statement of commitments
      • Statement of changes in equity
      • Statement of cash flows
      • Statement of contingent liabilities and contingent assets
      • 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 11: Intangible assets
        • Note 6: Capital charge
        • Note 7: Cash and cash equivalents
        • Note 13: Surplus repayment due to the Crown
        • Note 8: Receivables
        • Note 14: Employee entitlements
        • Note 10: Property, plant, and equipment
        • Note 9: Work in progress
        • Note 12: Payables and deferred revenue
        • Note 16: Reconciliation of net surplus to net cash flow from operating activities
        • Note 17: Related party transactions
        • Note 15: Equity
        • Note 20: Capital management
        • Note 18: Financial instrument risks
        • Note 19: Categories of financial instruments
        • Note 21: Memorandum account
        • Note 22: Explanation of significant variances against the Main Estimates
        • Note 23: Office accommodation statistics
    • Independent Auditor's Report
    • Appendix 1: Entities audited under section 19 of the Public Audit Act 2001
    • Appendix 2: Report from the independent reviewer
    • Appendix 3: Reports and other work published in 2015/16
    • Appendix 4: Progress against our proposed work programme as described in the Appendix to our Annual Plan 2015/16
    • Appendix 5: Progress with work carried forward from 2014/15
Publishing details

CoverAnnual Report 2015/16

ISSN 1179-8963

PDF (3.49MB, 94 pages)
Filed under:
  • 2016/17
  • Corporate document

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