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
Reserves policy rich text with download pdf
Download PDF [436 kb]

For more information, contact:

Barry Baker
Barry Baker
Partner, Business Advisory Services Wellington
https://nz.linkedin.com/in/barryrbaker Barry Baker VCard
View full profile