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Unquantifiable contingent assets and contingent liabilities

IR, on behalf of the Crown, has no unquantifiable contingent assets and liabilities (2024: nil).

Quantifiable contingent assets and contingent liabilities

Non-departmental assets and liabilities as at 30 June 2025.
Non-departmental contingent liabilities and assets Note
10
Actual 2024 $000 Actual 2025 $000
Quantifiable contingent assets
Disputes–non-assessed - $49,858 $19,319
Total quantifiable contingent assets - $49,858 $19,319
Quantifiable contingent liabilities
Legal proceedings and disputes–assessed - $70,889 $296,824
Unclaimed monies - $511,347 $567,658
Total quantifiable contingent liabilities - $582,236 $864,482

The accompanying accounting policies and notes form part of these financial schedules.

For a full understanding of the Crown’s financial position and the results of its operations for the year, refer to the consolidated Financial Statements of the Government of New Zealand for the Year Ended 30 June 2025.

Last updated: 19 Nov 2025
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