article banner
Technical guide

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