Publications & Reports
Annual Reports
Annual Report 2006
Ministry Performance
Audit report
Matters Relating to the Electronic Presentation of the Audited Financial Statements
Ministry performance 2005/2006
Financial overview
Departmental output advice - Fisheries policy advice
Departmental output expense - Fisheries Information
Departmental output expense - Fisheries operations
Departmental output expense - Fisheries compliance
Departmental output expense - Aquaculture settlement
Statement of accounting policies
Specific accounting policies
Statement of financial performance
Statement of movements in taxpayers' funds
Statement of financial position as at 30 June 2005
Statement of cash flows for the year ended 30 June
Statement of commitments as at 30 June
Statement of contingent liabilities
Statement of expenditure appropriations
Statement of unappropriated expenditure
Transition to New Zealand Equivalents to International Financial Reporting Standards
Notes to the financial statements for the year ended 30 June
Report on Vote Fisheries non-departmental 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

Statement of accounting policies

Reporting entity: The Ministry of Fisheries is a Government Department as defined by section 2 of the Public Finance Act 1989.

These financial statements have been prepared pursuant to section 45 of the Public Finance Act. In addition, the Ministry has reported activity undertaken on behalf of the Crown and trust monies which it administers.

Measurement basis: The general accounting principles recognised as appropriate for the measurement and reporting of financial performance and financial position on an historical cost basis, modified by the revaluation of certain property, plant and equipment, have been followed.

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Updated : 16 November 2007