Name of organisation. External Reporting Board For the year ended 30 June Mr Tony Dale Credit Card. expenses. Domestic Travel.

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1 organisation External Reporting Board For the year ended 30 June 2014 Domestic Travel Date Amount (NZ$) Purpose (eg, attending conference on...) Nature (eg, hotel costs, travel, etc) Location/s $ Joint NZAuASB-AUASB Meeting Airport Parking Wellington $ Constituency meeting Taxi Wellington $ XRAP meeting Taxi Wellington $ Constituency Seminar Fuel for rental vehicle Wellington $ Constituency Seminar Taxes Hamilton $ Constituency Seminar Fuel for rental vehicle Hamilton $ Constituency Seminar Airport taxes Hamilton $ Constituency meeting Taxi Wellington $ Staff meeting Taxi Auckland $ Constituency Seminar Taxi Auckland $ Constituency Seminar Taxi Auckland $ Constituency meeting Taxi Wellington $ Constituency Seminar Taxi Auckland Total $ Domestic Travel non-credit Card Date Amount (NZ$) Purpose (eg, attending conference on...) Nature (eg, hotel costs, travel, etc) Location/s $ Constituency Seminar Flights Auckland $ Staff Interviews Taxi Wellington $ XRB Meeting Taxi Wellington $ XRB Meeting Taxi Auckland $ XRB Meeting Flights Auckland $ XRB Meeting Taxi Auckland $ Meeting with Minister Taxi Wellington $ 9.70 Meeting with Minister Taxi Wellington $ Joint NZAuASB-AUASB Meeting Flights Melbourne $ XRAP Meeting Flights Auckland $ Staff Meeting Flights Auckland $ Staff Meeting Taxi Auckland $ Staff Meeting Flights Auckland $ Staff Meeting Taxi Auckland $ Staff Meeting Taxi Wellington $ Constituency Seminar Flights Auckland $ Constituency Seminar Taxi Auckland $ Constituency Seminar Taxi Wellington $ Staff Meeting Taxi Auckland $ Staff Meeting Flights Auckland $ Staff Meeting Flights Auckland $ Staff Meeting Taxi Auckland $ Constituency meeting Taxi Wellington $ 9.80 Constituency meeting Taxi Wellington $ Asian Oceanian Standard Setters Group Meeting Taxi Wellington $ 8.00 Constituency Seminar Taxi Wellington $ 8.40 Constituency meeting Taxi Auckland

2 $ Constituency Seminar Taxi Auckland $ Staff Meeting Flights Auckland $ Constituency meeting Taxi Wellington $ Constituency Seminar Extra luggage for flight $ Constituency Seminar Flights Christchurch $ Constituency Seminar Flights Dunedin $ Constituency Seminar Flights Wellington $ 9.00 Meeting with Minister Taxi Wellington $ Meeting with Minister Taxi Wellington $ Constituency Seminar Taxi Wellington $ Constituency Seminar Flights Auckland $ Constituency Seminar Flights Hamilton $ Constituency Seminar Flights Whangarei $ Constituency Seminar Flights Nelson $ Constituency Seminar Flights Christchurch $ Constituency Seminar Flights Auckland $ 9.80 Constituency Seminar Taxi Wellington $ 8.60 Constituency Seminar Taxi Wellington $ 9.40 Constituency Seminar Taxi Wellington $ Constituency Seminar Flights Hamilton $ 9.60 Constituency meeting Taxi Wellington $ NZAuASB meeting Flights Auckland $ Constituency Seminar Flights Auckland $ Staff Meeting Flights Auckland $ Staff Meeting Flights Auckland Total $ 7, Travel Date Amount (NZ$) Purpose (eg, visiting district offices...) Nature (eg, hotel costs, travel, etc) Location/s Hotel (for Chief Executive and one staff $ 1, Asian Oceania Standard Setters Group meeting member) Sri Lanka $ Joint NZAuASB-AUASB Meeting Taxi Melbourne $ IFRS Trustee meeting Taxi Sydney $ Financial Reporting Council meeting Taxi Sydney $ Financial Reporting Council meeting Hotel Sydney $ Total $ 3, Travel Non-Credit Card Ethics Standards Board for Accountants Roundtable meeting Hotel Hong Kong Date Amount (NZ$) $ 3, Asian Oceania Standard Setters Group meeting Flights Sri Lanka $ Financial Reporting Council meeting Flights Sydney $ 5, Total $ 9, Ethics Standards Board for Accountants Roundtable meeting Flights Hong Kong Total travel for the year to 30 June 2014 Amount (NZ$) $ 20,431.80

3 organisation [xxxxxxxxx] External Reporting Board Hospitality provided Date Amount (NZ$) Purpose (eg, hosting delegation from...) Nature Location/s $ Working lunch with NZASB chair Meals Wellington $ Dinner in Auckland for XRB meeting Meals Auckland $ 1, Dinner for joint NZAuASB /AUASB meeting Meals Melbourne $ Meals for joint NZAuASB / AUASB meeting Meals Melbourne $ Meals for joint NZAuASB / AUASB meeting Meals Melbourne $ Meals for staff meeting Meals Auckland $ Induction for new XRB Board member Meals Wellington $ Lunch for Chair of Public Sector Accounting Standards Board Meals Wellington $ Working lunch during constituency seminar Meals Palmerston North $ Working lunch during constituency seminar Meals Wellington $ Lunch during IFRS Trustees Meeting Meals Sydney $ Dinner for Chief Executive and Chairman - IFRS Trustees Meeting Meals Sydney Total $ 2, Hospitality provided Date non- Amount (NZ$) No hospitality provided during the period. Total 0 Total hospitality for the year ended 30 June 2014 $ 2,619.50

4 organisation External Reporting Board For the year ended 30 June 2014 Other Date Amount (NZ$) Purpose (eg, farewell for long-serving staff members) Location $ Prepaid internet stick Total $ non- Other Date Amount (NZ$) Total $ - Total other for the year ended 30 June 2014 $ 20.00

5 Organisation External Reporting Board For the year ended 30 June 2014 Gifts & Hospitality accepted (over $100 in estimated value) Gifts Date Description Offered by Estimated value (NZ$) No hospitality or gifts received during the period. Hospitality Date Description Offered by Estimated value (NZ$) No hospitality or gifts received during the period.

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