| Variable Name | Description |
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| Government Revenue | Includes revenue received from the Ministry of Research, Science and Technology and the Foundation for Research, Science and Technology. NIWA also receives funding from the Ministry of Fisheries. |
| Sales | Sales of goods and services. |
| Interest Revenue | Interest received by the CRIs. |
| Other Income | Includes income from dividends, insurance claims, donations, royalties and patent fees, and bad debts recovered. |
| Total Income | The sum of government revenue, sales, interest revenue and all other income. |
| Employee Costs | Includes gross earnings of all paid employees, severance and redundancy payments, levies paid to the Accident Compensation Corporation, fringe benefit tax and employer contributions to superannuation, pension and welfare schemes. |
| Depreciation | Depreciation on fixed assets including infrastrucural and restricted assets, buildings, mobile equipment, other plant, machinery and equipment. |
| Interest | Interest paid by the CRIs. |
| All Other Expenses | Includes bad debts, donations, royalties and patent fees, business insurance premiums, fringe benefit tax, local authority rates, other local or central government fees and levies, provisions and all other operating costs. |
| Total Operating Expenses | The sum of employee costs, depreciation, interest and all other expenses. |
| Profit/(Loss) on Sales of Fixed Assets | Profit or loss on sales of fixed assets.
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| Extraordinary Items | Includes gains and losses on items outside the normal course of CRI business such as the sale of assets above or below book value, gains or losses on the revaluation of capital assets, gains or losses on extraordinary exchange transactions and infrequent transactions. Extraordinary items are distinct from ordinary operations. |
| Surplus/(Deficit) before Taxation | Surplus or deficit before taxation. |
| Taxation | Taxation. |
| Surplus/(Deficit) after Taxation | Surplus or deficit after taxation. |
| Current Assets | Includes cash and bank, prepayments, inventory, debtors and receivables. |
| Other Assets | Includes intangible and deferred assets. |
| Current Liabilities | Includes creditors and payables and other short-term liabilities. |
| Equity | Capital plus other equity. |
| Long Term Liabilities | Long term liabilities. |
| Total Equity and Liabilities | The sum of equity, current liabilities and long term liabilities. |
| Investments | Investments. |
| Fixed Assets | Book value of fixed assets including assets operated under finance lease arrangements, and work in progress. |
| Total Assets | The sum of current assets, investments, fixed assets and other assets. |
| Additions to Fixed Assets | Purchase of fixed assets including new and second hand operational, infrastructural and restricted assets. Excludes expenditure on maintenance and on intangible assets such as goodwill. |
| Disposals of Fixed Assets. | Sales of fixed assets including new and second hand operational, infrastructural and restricted assets. |