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REVIEW OF FINANCIAL REPORTING BY ISSUERS
CYCLE 9

Review of Financial Reporting by Issuers

For the period ending 30 June 2008 - 31 December 2008

CONTENTS

EXECUTIVE SUMMARY
INTRODUCTION
CYCLE 9 FINDINGS

Scope and issuer selection
Overall comments on Cycle 9
Outcome of matters raised
Specific comments on Cycle 9 findings

Financial instrument disclosures
Related party information and key management personnel compensation
Impairment of assets
Significant judgements and estimates
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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