Kiwifruit Export Information Disclosure Handbook
Handbook for Complying with the Information Disclosure Requirements of the Kiwifruit Export Regulations 1999MAF Policy Technical Paper 04/04
MAF Policy
Ministry of Agriculture and Forestry, Wellington
May 2004
ISBN 0 – 478 – 07806 – 4
ISSN 1171 – 4662
This document was issued by the Director-General of Agriculture and Forestry in May 2004 under the empowering provisions in Regulation 13 of the Kiwifruit Export Regulations 1999.
Crown Copyright 2004
Any person who uses this publication accepts the following conditions of its use. Where information contained in this publication or the publication itself is copied:
- Its source must be acknowledged as the Ministry of Agriculture and Forestry, New Zealand;
- Its title, edition and year of publication must be clearly stated; and
- No charge may be made other than to recover the direct costs of its copying.
MAF Policy
Ministry of Agriculture and Forestry
Wellington
New Zealand
November 1999
Contents
1. Introduction
- Purpose of the Information Disclosure Requirements of the Kiwifruit Export Regulations 1999
- Summary of this Handbook
- Empowering Provisions of the Kiwifruit Export Regulations 1999
- Regulation 13. Kiwifruit Information Disclosure Handbook
- Regulation 18. Information required to be certified by auditor
- Information disclosure requirements of the Kiwifruit Export Regulations 1999
- Mandatory avoidable cost allocation methodology for the Preferred Marketer
- Principle I
- Principle II
- Exemption
- Mandatory allocation of specified items
- Financial Statements
- Comparatives
- Table 1: Mandatory Specific Allocations & Disclosures
3. Disclosure of Transfer Payments
4. Financial Performance Measures
Contact for Enquiries
Rural Affairs Coordinator
Sector Performance Policy
MAF Policy
Ministry of Agriculture and Forestry
PO Box 2526
Wellington
NEW ZEALAND
Phone: +64 4 894 0675
Fax: +64 4 4 894 0745
Contact this person
