We are seeking a customised dataset that provides information on the population of active for-profit entities in New Zealand, to support analysis of the New Zealand Accounting Standards Framework. Specifically, we are interested in enterprises classified within the market sector (i.e. excluding government, non-profit institutions and trusts), as recorded in the Statistical Business Register (SBR), or the closest available proxy for “for-profit entities.” For this population, we request aggregated data on: The number of active enterprises Distribution by size, using the following financial measures (where available): Annual revenue (or sales/turnover) Annual expenses Total assets We are primarily interested in the most recent available year, but would also welcome any information in the last 3 years. In terms of format, we request the data in Excel or CSV, with clear info of any limitations. We would appreciate guidance on: The closest available proxy for identifying for-profit entities within Stats NZ data Availability and quality of financial variables (revenue, expenses, assets), and any recommended alternatives if these are limited

Opening this data would support the External Reporting Board (XRB) in its review of the New Zealand Accounting Standards Framework by providing an evidence-based understanding of the population and size distribution of for-profit entities in New Zealand.

In particular, access to this data would help address current information gaps regarding the number of entities that may fall within, or outside of, existing reporting thresholds (e.g. Tier 1 and Tier 2 requirements), and whether those thresholds remain appropriate.

More broadly, improved access to this information would enhance the transparency and quality of standard-setting decisions. Without this data, the accounting standards framework considerations rely on assumptions or partial datasets, limiting the ability to robustly evaluate whether the Framework remains appropriate, proportionate, and fit for purpose across different types and sizes of entities.

Opening this data would enable more robust, data-informed policy analysis on the costs and benefits of different reporting requirements across entity sizes, and support consideration of alternative framework options (including for mixed or hybrid entities).

Specifically, this would enable the External Reporting Board (XRB) and other stakeholders to:

- Quantify how many entities fall within different size bands relevant to reporting thresholds
- Assess the potential impact of maintaining or changing Tier 1 and Tier 2 requirements
- Undertake more robust cost-benefit analysis of reporting obligations across entity sizes
- Explore alternative framework approaches using reliable data
By improving access to this information, standard-setting decisions can be better informed, more transparent, and more closely aligned to the actual structure of the New Zealand economy.

The likely source agency of this information may be a combination of data from the IRD, MBIE and/or Companies Office.