Version as at 1 July 2024 Crown Entities Act 2004 Part 4 s 151 150A Special annual reporting requirements Section 150 is subject to subpart 1 of Part 5 of the Public Finance Act 1989, which sets out special reporting requirements for newly established entities and entities that are disestablished. Section 150A: inserted, on 1 July 2014, by section 60 of the Crown Entities Amendment Act 2013 (2013 No 51). 151 Form and content of annual report (1) An annual report must contain the following information and reports in respect of the financial year to which it relates: (a) information on operations that complies with subsection (2); and (b) a statement of performance in accordance with section 153; and (c) the annual financial statements for the entity in accordance with section 154; and (d) a statement of responsibility in accordance with section 155; and (e) the audit report in accordance with section 156; and (f) any new direction given to the entity by a Minister in writing under any enactment during that financial year, as well as other such directions that remain current; and (g) information on compliance with its obligation to be a good employer (including its equal employment opportunities programme); and (h) information required by section 152 (which relates to payments in respect of members, committee members, and employees during that financial year); and (i) information required by section 20(3) (which relates to the enforcement of certain natural person transactions); and (j) information required by section 68(6) (which relates to permission to act despite being interested in a matter); and (k) any matters that relate to or affect the entity’s operations that the entity is otherwise required, or has undertaken, or wishes to report on in its annual report. (1A) However, subsection (1)(b) does not apply unless the Crown entity supplied 1 or more reportable classes of outputs in that financial year. (1B) An annual report may contain end-of-year performance information that the Crown entity is required to prepare under section 19A of the Public Finance Act 1989. (2) The annual report must provide the information that is necessary to enable an informed assessment to be made of the entity’s operations and performance for that financial year, including an assessment of the entity’s progress in relation to its strategic intentions as set out in the most recent statement of intent. 83

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