XRB ED 2018

  • For-profit
  • Not-for-profit
  • Public Sector

2018 Amendments to XRB A1 Appendix A

When is an entity a public benefit entity?

All Tiers

These proposals are relevant for for-profit entities and public benefit entities (PBEs)—both not-for-profit and public sector entities.

The XRB has issued ED 2018 Amendments to XRB A1 Appendix A (When is an Entity a Public Benefit Entity?)

The main proposals in the ED are:

  • the inclusion of more guidance on the definition of a PBE;
  • the identification of indicators that an entity considers in determining whether it is a PBE or a for-profit entity, some of which are new; and
  • revised illustrative examples.

We encourage you to read the Exposure Draft and comment on the proposals. 

Accessing the Consultation Document

Commenting on the Proposal

Send your comments—both formal and informal—by 29 March 2019 to the XRB using the secure online form below.

Upload your submission here

Please reply using this secure online form.

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Please note:

  • We would appreciate receiving a copy of your comments in electronic form (preferably Microsoft Word format).  This helps us to more efficiently collate and analyse comments. Please also specify the exposure draft number and title in your electronic file. 

  • Tell us on whose behalf you are making the comments (for example on behalf of a group or an entity).

  • We intend publishing all comments on the XRB website, unless they may be defamatory. If you have any objection to this, we will not publish them. However, they will remain subject to the Official Information Act 1982 and, therefore, may be released in part or in full. The Privacy Act 1993 also applies.

  • If you have an objection to the release of any information contained in your comments, we would appreciate you identifying the parts of your comments to be withheld, and the grounds under the Official Information Act 1982 for doing so (for example, that it would be likely to unfairly prejudice the commercial position of the person providing the information).