Notes to the Non-departmental Financial Schedules

For the year ended 30 June 2025.

Note 1. Statement of Accounting Policies
The Statement of Accounting Policies for the year ended 30 June 2025.

Note 2. Revenue
Schedule of Non-departmental Revenue for the year ended 30 June 2025.

Note 3. Receivables
Information on receivables and what they are for the year ended 30 June 2025.
Note 4. Receivables—child support
In-depth information on child support receivables for the year ended 30 June 2025.
Note 5. Small Business Cashflow Scheme
In-depth financial information on the Small Business Cashflow Scheme for the year ended 30 June 2025.
Note 6. Student loans
In-depth financial information on the Student Loan Scheme for the year ended 30 June 2025.

Note 7. Refundables and payables
Information on non-departmental refundables and payables for the year ended 30 June 2025.
Note 8. Unclaimed monies
Information on unclaimed monies for the year ended 30 June 2025.
Note 9. Reserve schemes
Information on the income equalisation and environmental restoration schemes for the year ended 30 June 2025.

Note 10. Contingencies
Information about our contingent liabilities and assets for the year ended 30 June 2025.

Note 11. Collection of earner levy
Information about the earner levy we collected on ACC's behalf for the year ended 30 June 2025.
Note 12. Events after balance date
Information on non-departmental events after the 30 June 2025 balance date.