Chief Executive Expense Disclosure. International, domestic and local travel expenses. External Reporting Board. Organisation Name.

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1 International, domestic and local travel expenses All expenses incurred by CE during international, domestic and local travel. For international travel, group expenses relating to each trip. International Travel (including travel within NZ at beginning and end of overseas trip)** (s) Cost (NZ$) exc GST *** Purpose of trip (eg attending XYZ conference for 3 days)**** Nature (eg hotel, airfares, taxis, meals & for how many people, other costs) $ Australian Financial Reporting Council Meeting Flights-Melbourne $ Australian Financial Reporting Council Meeting Taxi's- Melbourne $ Australian Financial Reporting Council Meeting Flights-Melbourne $ Australian Financial Reporting Council Meeting Hotel-Melbourne $ Australian Financial Reporting Council Meeting Taxi's- Melbourne $ Australian Accounting Standards Meeting Flights-Melbourne $ Australian Accounting Standards Meeting Taxi's Melbourne $ Australian Financial Reporting Council Meeting - With XRB Chair Train-Sydney $ Australian Financial Reporting Council Meeting Flights-Sydney $ Monitoring Group Meeting Bus-Melbourne $ Monitoring Group RoundTable Taxis-Wellington $ Monitoring Group Meeting Flights-Melbourne $ Monitoring Group Meeting Dinner-Melbourne $ Monitoring Group Meeting Flights-Melbourne to Sydney $ Monitoring Group Meeting Flights-Sydney to Wellington $ Monitoring Group Meeting Hotel-Melbourne $ Monitoring Group RoundTable Taxis-Wellington $ Monitoring Group RoundTable Top up Opal card -Sydney trains Sub total $4, Domestic Travel (within NZ, including travel to and from local airport) (s) incl GST *** Purpose (eg visiting district office for two days...) **** Nature (eg hotel, airfare, meals & for how many people, other costs) $ Director in residence - Otago University Flights-Dunedin $ Mid Tier Firms Meetings Taxis- Auckland $ Mid Tier Firms Meetings Taxis- Auckland $ Speaking engagement - Mid Tier Firms Flights-Auckland $ XRB Meeting Taxis- Auckland $ XRB Meeting Flights-Auckland $ Peter Gudsell (External Reporting Advisory Panel- Chair) Induction Taxis- Auckland $ Peter Gudsell (External Reporting Advisory Panel- Chair) Induction Taxis- Auckland $ Peter Gudsell (External Reporting Advisory Panel- Chair) Induction Flights-Auckland $ External Reporting Advisory Panel meeting Flights-Auckland $ New Zealand Accounting Standards Board and External Reporting Advisory Panel meetings - Barclay Suites Hotel-Auckland $ Certified Practicing Accountants Forum Taxis- Auckland $ Certified Practicing Accountants Forum Taxis- Auckland $ Certified Practicing Accountants Forum Flights-Auckland $ Auckland Meetings inc Certified Practicing Accountants and Kimberley Crook Taxis- Auckland $ Auckland Meetings inc Certified Practicing Accountants and Kimberley Crook Taxis- Auckland $ Auckland Meetings inc Certified Practicing Accountants and Kimberley Crook Flights-Auckland $ Ian Curruthers - International Public Sector Accounting Standards Board Round Table Taxis- Auckland $ Ian Curruthers (Chair- International Public Sector Accounting Standards Board)Visit Flights-Auckland $ Presentation-Jane Taylor with award from Chartered Accountants Australia and New Zealand Flights-Dunedin $ Presentation -Jane Taylor with award from Chartered Accountants Australia and New Zealand Rental Car-Dunedin $ Presentation -Jane Taylor with award from Chartered Accountants Australia and New Zealand Hotel- Dunedin $ Certified Practicing Accountants Forum-meeting Claire Grayson Taxis- Auckland $ Certified Practicing Accountants Forum-meeting Claire Grayson Taxis- Auckland $ Certified Practicing Accountants Forum-meeting Claire Grayson Flights-Auckland $ Extended External Reporting Roundtable Taxis- Auckland $ Extended External Reporting Roundtable Taxis- Auckland $ Certified Practicing Accountants Forum Flights-Auckland $ Accounting and Finance Association of Australia and New Zealand Conference-speaker Flights-Auckland Sub total $5, Local Travel (within City, excluding travel to airport) inc GST *** Purpose (eg meeting with Minister) **** Nature (eg taxi, parking, bus) $ Taxi home from dinner with Kris Peach (Chair Australian Accounting Standards Board) Taxis- Wellington Sub total $28.20 Total travel expenses $9, * Headings on following tabs will pre populate with what you enter on this tab ** Group expenditure relating to each overseas trip *** Delete what's inapplicable. Be consistent - all GST exclusive or all GST inclusive **** Please include sufficient information to explain the trip and its costs including destination and duration. Sub totals and totals will appear automatically once you put information in rows above.

2 Hospitality Offered to Third Parties Hospitality All hospitality expenses provided by the CE in the context of his/her job to anyone external to the Public Service or statutory Crown entities. inc GST ** $ Purpose (eg, hosting delegation from China) Ian Carruthers is the Chair of the International Public Sector Accounting Standards Board who was visiting NZ and did a presentation for the External Reporting Board. Nature (what and for how many eg dinner for 5) Dinner for and partner, Ian Curruthers and partner, and Graeme Mitchell and partner Reason (eg building relationships, team building) Location/s International Board Liaison and relationship building. Fratelli restaurant Wellington. Total expenses $ Third parties include people and organisations external to the public service or statutory Crown entities. * Headings on this tab will be pre populated with what you enter on the Travel tab ** Delete what's inapplicable. Be consistent - all GST exclusive or all GST inclusive Total cost will appear automatically once you put information in rows above.

3 Organisation Name Disclosure period Gifts and Benefits over $50 annual value** All gifts, invitations to events and other hospitality, of $50 or more in total value per year, offered to the CE by people external to the organisation Gifts and hospitality Description ** (e.g. event tickets, etc) Dinner following Chartered Accountants Australia and New Zealand Branch function - guest speaker Public Sector s: Offered by (who made the offer?) Chartered Accountants Australia and New Zealand Estimated value (NZ$) inc GST *** Comments Dunedin Discussion on current issues Acumen Republic Wellington Dinner with Acumen (they hosted) to prepare for Edelman Trust Barometer launch panel discussion on at which (CE) was a Acumen Republic Auckland Total gifts & benefits No. of items = 3 $170.00

4 * Headings on this tab will be pre populated with what you enter on the Travel tab ** All gifts, invitations to events and other hospitality, of $50 or more in total value per year, offered to the CE by people external to the organisation A one-off offer of something worth $25 is not included, but if the offer is made more than once a year, it should be disclosed. Include items such as invitations to functions and events, event tickets, gifts from overseas counterparts and commercial organisations (including that accepted by immediate family members). *** Mark clearly if cost include GST or not. Be consistent - all GST exclusive or all GST inclusive Estimated total value will appear automatically once you put information in rows above.

5 All Other Expenses** All other expenditure incurred by the chief executive that is not travel, hospitality or gifts All Other Expenses **** inc GST Nature *** Comment / explanation *** Location 1/7/ /7/ Government subsidy 1/8/ /8/ Government subsidy 1/9/ /9/ Government subsidy 1/10/ /10/ Government subsidy 1/11/ /11/ Government subsidy 1/12/ /12/ Government subsidy 1/1/ /1/ Government subsidy 1/2/ /2/ Government subsidy 1/3/ /3/ Government subsidy 1/4/ /4/ Government subsidy 1/5/ /5/ Government subsidy 1/6/ /6/ Government subsidy 24/5/ /6/ Government subsidy Vodafone- new all of government supplier Total other expenses $ * Headings on this tab will be pre populated with what you enter on the Travel tab ** Include eg phone and data costs, subscriptions, membership fees, conference fees, professional development costs, books and anything else *** Delete what's inapplicable. Be consistent - all GST exclusive or all GST inclusive *** e.g. subscription part of employment agreement, development as agreed with SSC Total cost will appear automatically once you put information in rows above.

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