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Model financial statements and commentary

For entities using PBE Accounting Standards

Crown entities (Tier 1 and 2)

District health boards (Tier 1)

Government departments (Tier 1 and 2)

Local authorities (Tier 1 and 2)

Tertiary education institutions (Tier 1 and 2)

For Tier 3 entities

For Tier 4 entities (reserve boards and administering bodies)

For Tier 4 entities (cemeteries)

For entities using for-profit reporting standards

Electricity distribution businesses

Licensing trusts

Page last updated: 28 May 2021