Agreement with healthcare insurer Applied depreciation method At most contract term At most the period for premium to be paid Basis of preparation financial statement Consolidated and separate Consolidated Construction contracts Contract research Contract teaching Corporations Credit (liability) Credit (netted) Debit (asset) Debit (netted) Definitive adoption by NZA Governments Impairment of capitalised acquisition costs Impairment of intangible assets for the value in the insurance portfolios included profit margin Impairment of receivables from profit sharing Increase of technical provisions Internal calculation Main activities of the related party Other activities Other organisations Real estate Relating to expected result to be realised during period of economic life Separate Stage of adoption of financing deficit/surplus to be settled in rates Subsidy income provider Test method