This Statement of Intent has been prepared in accordance with Part 4 of the Crown Entities Act 2004. The prospective financial statements have been prepared in accordance with FRS-42 for the purposes of this Statement of Intent, have not been audited, and should not be relied upon for any other purpose. FMA is responsible for the preparation of this Statement of Intent, including the forecast financial statements and the assumptions on which they are based, the statement of forecast service performance, and for the judgments used in them.