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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.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/explanatory-guide-a5-eg-a5-optional-template-and-associated-guidance-notes/380133/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/explanatory-guide-a5-eg-a5-optional-template-and-associated-guidance-notes/380133.png","ImageObject",442,249,{"name":88,"@type":89},"Bulrr","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-17","2026-09-24",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of Explanatory Guide A5 (EG A5)?","Question",{"text":108,"@type":109},"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).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When is the guide relevant for reporting periods?",{"text":113,"@type":109},"It is relevant to reporting for periods beginning on or after 1 January 2019, incorporating amendments to 12 July 2018.",{"name":115,"@type":106,"acceptedAnswer":116},"Does the explanatory guide have legal status?",{"text":117,"@type":109},"No. The guide is explanatory and has no legal status.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},380133,1791354358,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},5909892115043,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","EXPLANATORY GUIDE A5 (EG A5)  \nOPTIONAL TEMPLATE AND ASSOCIATED GUIDANCE NOTES FOR APPLYING PUBLIC BENEFIT ENTITY SIMPLE FORMAT REPORTING –  \nACCRUAL (NOT-FOR-PROFIT)  \nIssued by the New Zealand Accounting Standards Board  \nNovember 2013 and incorporates amendments to 12 July 2018  \nRelevant to reporting for periods beginning on or after 1 January 2019  \nThis 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)) .  \nThis Explanatory Guide is an explanatory document and has no legal status.  \nCOPYRIGHT  \n© External Reporting Board (XRB) 2013  \nThis XRB Explanatory Guide contains copyright material.  \nReproduction 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.  \nRequests 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:  \n[enquiries@xrb.govt.nz](enquiries@xrb.govt.nz)  \n[ISBN 978-1-927238-88-2](ISBN 978-1-927238-88-2)  \nCONTENTS  \nPage  \n1. Optional Template for applying Public Benefit Entity Simple Format Reporting – Accrual (Not-For-Profit) 4  \n2. Guidance Notes to the Optional Template for applying Public Benefit Entity Simple Format Reporting – Accrual (Not-For-Profit) 23  \nOPTIONAL TEMPLATE FOR APPLYING  \nPUBLIC BENEFIT ENTITY SIMPLE FORMAT REPORTING – ACCRUAL (NOT  \nFOR-PROFIT)  \nContents  \nContents ..................................................................................................................................................5  \nEntity Information ..................................................................................................................................6  \nStatement of Service Performance..........................................................................................................9  \nStatement of Financial Performance ..................................................................................................... 10  \nStatement of Financial Position ............................................................................................................ 11  \nStatement of Cash Flows ...................................................................................................................... 12  \nStatement of Accounting Policies ......................................................................................................... 13  \nNotes to the Performance Report .......................................................................................................... 14  \n[Name]  \nPerformance Report  \nFor the year ended [Financial Year End]  \nContents  \nPage  \nNon-Financial Information:  \nEntity Information [enter page numbers]  \nStatement of Service Performance  \nFinancial Information:  \nStatement of Financial Performance  \nStatement of Financial Position  \nStatement of Cash Flows  \nStatement of Accounting Policies  \nNotes to the Performance Report  \n[If the entity has an Independent Auditors Report or Independent Review Report-add this to your contents and attach to the Performance Report]  \nRequired sect ions are marked with an asterisk \"*\"  \n\n| Guidance |\n| --- |\n| Section 3 |\n\n[Name]  \nEntity Information  \n\"Who are we?\", \"Why do we exist?\"For the year ended [Financial Year End]  \n\n| Legal Name of Entity:* |  |\n| --- | --- |\n\n\n| Other Name of Entity (if any): |  |\n| --- | --- |\n\n\n| Type of Entity and Legal Basis (if any): * |  |\n| --- | --- |\n\n\n| Registration Number: |  |\n| --- | --- |\n\n\n| Entity's Purpose or Mission: * |\n| --- |\n|  |\n\n| Entity Structure: * |\n| --- |\n|  |\n\n[Name]  \nEntity Information  \n\"Who are we?\", \"Why do we exist?\"For the year ended [Financial Year End]  \n\n| Sec","cbCaisDs41YhOtPl","https://ap.wps.com/l/cbCaisDs41YhOtPl","pdf",925667,64,"English","# Optional Template for applying Public Benefit Entity Simple Format Reporting – Accrual (Not-For-Profit)\n## Entity Information\n## Statement of Service Performance\n## Statement of Financial Performance\n## Statement of Financial Position\n## Statement of Cash Flows\n## Statement of Accounting Policies\n## Notes to the Performance Report\n# Guidance Notes to the Optional Template for applying Public Benefit Entity Simple Format Reporting – Accrual (Not-For-Profit)","[{\"question\":\"What is the purpose of Explanatory Guide A5 (EG A5)?\",\"answer\":\"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).\"},{\"question\":\"When is the guide relevant for reporting periods?\",\"answer\":\"It is relevant to reporting for periods beginning on or after 1 January 2019, incorporating amendments to 12 July 2018.\"},{\"question\":\"Does the explanatory guide have legal status?\",\"answer\":\"No. The guide is explanatory and has no legal status.\"}]","EXPLANATORY GUIDE A5 (EG A5) - OPTIONAL TEMPLATE AND ASSOCIATED GUIDANCE NOTES | PDF",1790238874,22]