Reserves policy

Not for Profit organisations need reserves to fund organisational change and improvements, and to provide a buffer for potential events that will adversely affect the organisation. This guide covers:

• What a reserves policy is
• The reserves you may need
• How to calculate current reserve levels
• How to display your reserves in financial statements
• Examples of reserves and how to display them

Examples from the New Zealand Public Service Association

• PSA Public Document 2017
• PSA Reserves 2021