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FINANCIAL REPORTING SURVEILLANCE PROGRAMME
Cycle 10

Review of Financial Reporting by Issuers

For periods ending 31 January 2009 - 31 March 2009

CONTENTS

EXECUTIVE SUMMARY
INTRODUCTION
CYCLE 10 FINDINGS

Scope and issuer selection
Overall comments on Cycle 10
Outcome of matters raised
Specific comments on Cycle 10 findings

Financial instrument disclosures
Impairment of non-financial assets
Related party information
Valuation of property, plant and equipment
The composition of other expenses
Description of non-audit services provided
Miscellaneous matters

Market matters

CONCLUSION
ONGOING REVIEW AND ENFORCEMENT
APPENDIX 1: BACKGROUND TO THE SECURITIES COMMISSION'S FINANCIAL REPORTING SURVEILLANCE PROGRAMME

The Commission's Financial Reporting Surveillance Programme
New Zealand Generally Accepted Accounting Practice
Selecting issuers
Identifying matters and taking action

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