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Model Financial Statements: Te Motu District Health Board 2020/21

Here is our 2021 update to the model financial statements for District Health Boards (DHBs), using the public benefit entity (PBE) Accounting Standards.

The model financial statements, including certain disclosure requirements of the Crown Entities Act 2004 and the New Zealand Public Health and Disability Act 2000, are only part of what DHBs are required to include in their annual report.

You are welcome to download a PDF copy from the link on the right-hand side of this page.

Changes to the model financial statements

The model financial statements have been updated to reflect the adoption of:

  • the group-related accounting standards PBE IPSAS 34 to PBE IPSAS 38;
  • PBE IPSAS 39 Employee Benefits; and
  • PBE IFRS 9 Financial Instruments.

We have also included an example disclosure related to the recently announced health sector reforms.

Page 6 of the model financial statements highlights the main updates since they were previously published in 2018.

We welcome any feedback on the application of these model financial statements to DHBs, or any other comments, that may help with future updates of the model financial statements.

Page created: 12 July 2021