The objective of this working paper is to provide a comprehensive, readable and informative
summary of superannuation reporting by defined benefit schemes in New Zealand; in order to:
· monitor compliance with FRS 32 and identify areas where further requirements or amendments
may be beneficial to users of such scheme reports; and
· gain information with which an interested individual may be able to evaluate the necessity
for a reporting standard addressing the reporting of superannuation schemes assets and
liabilities by sponsoring entities; or in other ways to encourage adequate disclosure of
superannuation schemes assets and liabilities by listed companies in New Zealand.
Most of the work examining the schemes reports was undertaken in January 2000, and only one year
of each scheme’s reports has been examined
