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Annual Report 2005
Financial Statements
Statement of Financial Performance
Statement of Movements in Taxpayers' Funds
Statement of Financial Position
Statement of Cash Flows
Statement of Commitments
Statement of Contigent Liabilities
Statement of Expenditure Appropriations
Statement of Unappropriated Expenditure
Notes to the Financial Statements
Fisheries Non-Deparmental Funds Managed By The Ministry of Fisheries
Statement of Non-Departmental Accounting Policies
Schedule of Revenue and Expenditure
Schedule of Assets and Liabilities
Notes to the Non-Departmental Schedules
Statement of Trust Monies
Statement of Resources
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STATEMENT OF NON-DEPARTMENTAL ACCOUNTING POLICIES

Measurement Base

Measurement and recognition rules applied in the preparation of these non-departmental financial schedules are consistent with generally accepted accounting practice and Crown accounting policies.

The Ministry's non-departmental revenue, expenditure, assets and liabilities are consolidated into the Crown Financial Statements. For a full understanding of the Government's consolidated financial position, and the results of its operations for the period, reference should be made to the consolidated audited financial statements of the Government for the year ended 30 June 2005.

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Updated : 16 November 2007