EXPLANATORY GUIDE A5 (EG A5) - OPTIONAL TEMPLATE AND ASSOCIATED GUIDANCE NOTES

Sep 24, 2026

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Explanatory Guide A5 (EG A5) provides an optional template and accompanying guidance notes for Tier 3 not-for-profit entities applying Public Benefit Entity Simple Format Reporting – Accrual (Not-For-Profit) (PBE SFR-A (NFP)). It is issued by the New Zealand Accounting Standards Board and introduced for periods beginning on or after 1 January 2019, with incorporated amendments to 12 July 2018. The guide clarifies that it has no legal status, and includes structured sections and example report headings such as Entity Information, Service Performance, Financial Performance, Financial Position, Cash Flows, Accounting Policies, and Notes to the Performance Report.

LanguageEnglish

CategoryForms

FormatPDF

Pages64

Reading Time22 min

AccessFree to download

Optional Template for applying Public Benefit Entity Simple Format Reporting – Accrual (Not-For-Profit)

Entity Information

Statement of Service Performance

Statement of Financial Performance

Statement of Financial Position

Statement of Cash Flows

Statement of Accounting Policies

Notes to the Performance Report

Guidance Notes to the Optional Template for applying Public Benefit Entity Simple Format Reporting – Accrual (Not-For-Profit)

EXPLANATORY GUIDE A5 (EG A5) OPTIONAL TEMPLATE AND ASSOCIATED GUIDANCE NOTES FOR APPLYING PUBLIC BENEFIT ENTITY SIMPLE FORMAT REPORTING – ACCRUAL (NOT-FOR-PROFIT) Issued by the New Zealand Accounting Standards Board November 2013 and incorporates amendments to 12 July 2018 Relevant to reporting for periods beginning on or after 1 January 2019 This Explanatory Guide provides a template and associated guidance notes for optional application by Tier 3 notfor-profit entities that are preparing a Performance Report in accordance with Public Benefit Entity Simple Format Reporting – Accrual (Not-For-Profit) (PBE SFR-A (NFP)) . This Explanatory Guide is an explanatory document and has no legal status. COPYRIGHT © External Reporting Board (XRB) 2013 This XRB Explanatory Guide contains copyright material. Reproduction in unaltered form (retaining this notice) is permitted f or personal and non-commercial use subject to the inclusion of an acknowledgement of the source. Requests and enquiries concerning reproduction and rights for commercial purposes within New Zealand should be addressed to the Chief Executive, External Reporting Board at the following email address: [enquiries@xrb.govt.nz](enquiries@xrb.govt.nz) [ISBN 978-1-927238-88-2](ISBN 978-1-927238-88-2) CONTENTS Page 1. Optional Template for applying Public Benefit Entity Simple Format Reporting – Accrual (Not-For-Profit) 4 2. Guidance Notes to the Optional Template for applying Public Benefit Entity Simple Format Reporting – Accrual (Not-For-Profit) 23 OPTIONAL TEMPLATE FOR APPLYING PUBLIC BENEFIT ENTITY SIMPLE FORMAT REPORTING – ACCRUAL (NOT FOR-PROFIT) Contents Contents ..................................................................................................................................................5 Entity Information ..................................................................................................................................6 Statement of Service Performance..........................................................................................................9 Statement of Financial Performance ..................................................................................................... 10 Statement of Financial Position ............................................................................................................ 11 Statement of Cash Flows ...................................................................................................................... 12 Statement of Accounting Policies ......................................................................................................... 13 Notes to the Performance Report .......................................................................................................... 14 [Name] Performance Report For the year ended [Financial Year End] Contents Page Non-Financial Information: Entity Information [enter page numbers] Statement of Service Performance Financial Information: Statement of Financial Performance Statement of Financial Position Statement of Cash Flows Statement of Accounting Policies Notes to the Performance Report [If the entity has an Independent Auditors Report or Independent Review Report-add this to your contents and attach to the Performance Report] Required sect ions are marked with an asterisk "*" | Guidance | | --- | | Section 3 | [Name] Entity Information "Who are we?", "Why do we exist?"For the year ended [Financial Year End] | Legal Name of Entity:* | | | --- | --- | | Other Name of Entity (if any): | | | --- | --- | | Type of Entity and Legal Basis (if any): * | | | --- | --- | | Registration Number: | | | --- | --- | | Entity's Purpose or Mission: * | | --- | | | | Entity Structure: * | | --- | | | [Name] Entity Information "Who are we?", "Why do we exist?"For the year ended [Financial Year End] | Sec

FAQs

What is the purpose of Explanatory Guide A5 (EG A5)?

It provides an optional template and associated guidance notes for Tier 3 not-for-profit entities preparing a Performance Report under PBE SFR-A (NFP).

When is the guide relevant for reporting periods?

It is relevant to reporting for periods beginning on or after 1 January 2019, incorporating amendments to 12 July 2018.

Does the explanatory guide have legal status?

No. The guide is explanatory and has no legal status.

Sep 24, 2026

Upload by Bulrr