The target population is all economically significant enterprises that operate within New Zealand. If the enterprise has one or more accounting divisions which operate entirely outside of New Zealand, only data for the accounting divisions operating within New Zealand is collected.
Some industries are excluded on pragmatic grounds due to the difficulty of collecting the data from respondents. The Australian and New Zealand Standard Industrial Classification 2006 (ANZSIC06) industry exclusions are: residential property operators (L671100); foreign government representation (O755200); religious services (S954000); private households employing staff and undifferentiated goods- and service-producing activities of households for own use (S960100-300); Superannuation funds (K633000).
Non-market government units are not included in the AES population since 2013. (Non-market government units include central government institutions, funded social insurance schemes and local government institutions). This is due to the fact that coverage of non-market government data was incomplete within AES and made interpretation of AES data more difficult by mixing sector data. This data is available from other sources. For data on non-market government units, users are referred to Government Finance .