Filing manager financial statements
Register financial statements within 4 months of balance date
Part of: Managed fund offers
Where you register financial statements depends on what type of entity you are. You'll receive email reminders from us when your audited financial statements are due (within 4 months of the manager's financial reporting balance date).
Who can file financial statements
To file financial statements you must:
- have a RealMe® login
- be a registered user of your organisation's online services account
- have authority to act.
Before you send us your documents
Review your financial statements before providing them to us and make sure you're only including the information that's required.
Once your financial statements have been accepted by us, they'll be publicly available on the Disclose Register.
Where to file financial statements
Where you register your financial statements, and whether you provide them online or in printed form, depends on what type of entity you are.
Companies on the NZ Companies Register
If the manager is a company registered on the NZ Companies Register, file financial statements online on that register.
Entities on other Companies Office registers
If the manager is an entity registered or recorded on another register administered by the Companies Office, for example, a credit union , building society or overseas issuer , you'll need to deliver printed copies (hard copy) to the Companies Office for registration.
Entities recorded on the Other Participants directory
If the manager is an entity recorded on the Other Participants directory on the Disclose Register, for example, a board of trustees, file financial statements online on the Disclose Register.
Accepting financial statements
We may accept registration, request more information about or reject the financial statements.
Once you provide the financial statements, you should receive a decision from us within 3 working days of providing your financial statements to us and once accepted, we'll advise the Financial Markets Authority (FMA).
Filing financial statements on time
If the financial statements aren't provided on time, we'll advise FMA that they're overdue. We can't waive breaches or grant extensions in filing time. If you want to discuss late or overdue filing contact the FMA.
Help with financial reporting
The FMA website has information and tools to help with financial reporting requirements and compliance.
More 'Managed fund offers' guides:
- Managed fund offers registration process Find out what information and documents you need to provide when registering an offer.
- Managed fund offer fees Some online transactions, such as registering an offer, have a fee attached.
- Filing fund updates Find out when to file fund updates for each fund within an offer.
- Filing full portfolio holdings Find out when to file full portfolio holdings for a fund within an offer.
- Filing annual confirmation notices Find out when you need to file an annual confirmation notice for an offer.
- Keeping managed fund offer details up to date Find out how to update scheme details and documents.
- Uploading managed fund offer documents Our guidelines for preparing and uploading documents to the register.
- Withdrawing or finalising offers Find out how to withdraw an offer before it opens, or finalise an offer that's no longer active.
- Managed fund offers legislative reference guide These guides relate to sections of your online application to register a managed fund offer.
- Providing managed fund data We offer file upload and web based services to help you file your managed fund data.