A guide to how Fiscal Indicators are compiled from the Government’s Financial Statements

Gary Blick was asked to assist the New Zealand Treasury to develop a brief guide, Fiscal Indicators and the Financial Statements. The guide describes the key components of the Government financial statements, such as the Statement of Financial Performance, Statement of Financial Position and Statement of Cash Flows. It explains the headline indicators most commonly used to communicate the Government’s fiscal strategy, where these can be found within the Statements, and then reconciles total Crown operating balance before gains and losses (OBEGAL) with core Crown residual cash and net core Crown debt. It also sets out a stylised representation of how the various parts of the Financial Statements fit together.

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