Reporting templates

Not-for-profit Public Sector

The Tier 3 and Tier 4 standards set out the minimum categories that you must use when preparing your performance reports.

To help you apply the standard correctly , Tier 3 and Tier 4 not-for-profit and public sector entities can use these financial reporting templates and related guidance.


Which file do I download?

Click on the icon for the file type you require in the Download column.

There are three file types in order from top to bottom:

  1. XLSX version for Excel versions from Office 2007 onwards
  2. XLS version for Excel versions from Office 97-2003
  3. PDF version to download and complete manually

The Guidance notes are available as a PDF file.

TitleName

Periods beginning
on or after

Download
Template for 
PBE SFR-A (NFP)
Optional template for applying Public Benefit Entity Simple Format Reporting – Accrual (Not-for-profit) 1 Apr 2015

XLSX icon

XLS icon

PDF icon

EG A5 Optional template and associated guidance notes for applying Public Benefit Entity Simple Format Reporting - Accrual (Not-For-Profit) 1 Apr 2015 PDF icon

Which file do I download?

Click on the icon for the file type you require in the Download column.

There are three file types in order from top to bottom:

  1. XLSX version for Excel versions from Office 2007 onwards
  2. XLS version for Excel versions from Office 97-2003
  3. PDF version to download and complete manually

The Guidance notes are available as a PDF file.

TitleName

Periods beginning
on or after

Download
Template for 
PBE SFR-C (NFP)
Optional template for applying Public Benefit Entity Simple Format Reporting – Cash (Not-for-profit) 1 Apr 2015

XLSX icon

XLS icon

PDF iconPublic Benefit Entity Simple Format Reporting – Cash (Not-for-profit)

EG A6 Optional template and associated guidance notes for applying Public Benefit Entity Simple Format Reporting - Cash (Not-For Profit) 1 Apr 2015 PDF iconPublic Benefit Entity Simple Format Reporting – Cash (Not-for-profit)

Which file do I download?

Click on the icon for the file type you require in the Download column.

There are three file types in order from top to bottom:

  1. XLSX version for Excel versions from Office 2007 onwards
  2. XLS version for Excel versions from Office 97-2003
  3. PDF version to download and complete manually

The Guidance notes are available as a PDF file.

TitleNamePeriods beginning on or afterDownload
Template for 
PBE SFR-A (PS)
Optional template for applying Public Benefit Entity Simple Format Reporting – Accrual (Public sector) 1 Jul 2014

XLSX icon

XLS icon

PDF icon

EG A3 Optional template and associated guidance notes for applying Public Benefit Entity Simple Format Reporting - Accrual (Public sector) 1 Jul 2014 PDF icon

Which file do I download?

Click on the icon for the file type you require in the Download column.

There are three file types in order from top to bottom:

  1. XLSX version for Excel versions from Office 2007 onwards
  2. XLS version for Excel versions from Office 97-2003
  3. PDF version to download and complete manually

The Guidance notes are available as a PDF file.

TitleName

Periods beginning
on or after

Download
Template for 
PBE SFR-C (PS)
Optional template for applying Public Benefit Entity Simple Format Reporting – Cash (Public sector) 1 Jul 2014

XLSX icon

XLS icon

PDF icon

EG A4 Optional template and associated guidance notes for applying Public Benefit Entity Simple Format Reporting - Cash (Public sector) 1 Jul 2014 PDF icon
Public Benefit Entity Simple Format Reporting - Cash

About our reporting templates

  1. We have designed the templates to cover most circumstances that are likely to apply to Tier 3 and Tier 4 not-for-profit and public sector entities.
  2. Using these templates and accompanying guidance notes is optional.
  3. The templates themselves have no legal status.
  4. You may make any necessary changes to the templates to fit your entity's reporting needs, so long as those changes still ensure you comply with the Standard.
  5. You may build your own performance reports based on these templates and use them each time you need to report. Some entities will already have reports that can be modified to meet the requirements of the Tier 3 or Tier 4 PBE Standards.
  6. You must check that the requirements of the Standard have not changed since you last used your own modified performance report template.  The XRB will incorporate any changes to NFP standards into our templates, so that you know they are always current and up-to-date.
  7. The templates are in Microsoft Excel workbook format and contain a series of worksheets. 
  8. Each worksheet has been password protected to avoid any accidental change to its functionality. Instructions for using and unprotecting the worksheets are contained on each Excel template's INSTRUCTIONS tab.
  9. For ease of reference:
    • Each worksheet in each template is cross-referenced to the relevant section in the related guidance, and
    • Each section of the Guidance is, in turn, cross-referenced both to the relevant requirement in the standard that applies as well as back to the row in the template.

If you are unsure of a particular matter, in the Guidance notes you can check the relevant requirement in the standard itself for a particular template row.

What skills do I need?

We have endeavoured to make these templates as simple as possible to use, but you need at least a basic knowledge of Excel to use them successfully.  We have tested them and found them to be fully functional. Charities Services has prepared comprehensive guidance for their use by not-for-profit entities.

Further information and help

Which template do I use?

  1. Do you know which accounting standard applies to your entity? If you are unsure, use our handy Find Your Standard tool at the top of the page to find out in just a few simple steps. Then you can select the correct reporting template for your entity.
  2. There are two Excel versions available to download for each template.  The first is in newer .xlsx format.  Use this for Excel versions from 2007 onwards. Only use the older .xls format for Microsoft Excel 97 - 2003. 
  3. We have tested these worksheets and they also function using Google Sheets. You should be able to open the Excel workbook there and save it thereafter as a Google Sheet.
  4. If you do not wish to use an electronic means provided to complete your financial reports, you can instead download and use the PDF version provided to manually enter your data in the spaces provided.

Other information

Also check out the following:

  • Guidance for each reporting template
  • Frequently Asked Questions on financial reporting for Tier 3 & 4 Not-for-profit entities
  • Direct links to all relevant Tier 3 and Tier PBE Standards
  • The complete New Zealand Accounting Standards Framework