A parliamentary authorisation for the Crown or an Office of Parliament to incur expenses or capital expenditure.

A bill granting the Government interim authority to incur expenses and capital expenditure.

The resources used to produce goods and services.

The party or parties that command a majority of the House on confidence and supply matters; also used to mean the Executive.

A cash-based system developed by the International Monetary Fund for classifying government revenue and expenditure in which current and capital flows are distinguished.

The elected Chamber of Parliament; made up of members elected to represent electorates and members elected from party lists.

Reports prepared for external users who do not have the ability to require or contract for the preparation of special reports to meet their specific information needs.

The term “generally accepted accounting practice” describes the assumptions and rules applied when preparing and presenting financial statements; In New Zealand the Financial Reporting Act 1993 requires most reporting entities in both the private and public sectors to comply with GAAP; The Financial Reporting Act defines GAAP as: approved financial [..]

An amount provided in the forecasts to represent the balance sheet impact of capital initiatives expected to be introduced over the forecast period.

Cash or shares (equity), a right to receive cash or shares (equity), or a right to exchange a financial asset or liability on favourable terms.