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Insights and resources

Plain-English commentary, articles and guidance for directors, creditors and their advisers. This is a growing resource, updated as developments warrant.

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Economic & market indicators

Liquidations, bankruptcies, overdue tax debt, the Official Cash Rate, the New Zealand economy, foreign exchange, lending rates and the NZX 50, tracked in one place, with foreign exchange and metal prices updated live.

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Official Cash Rate
2.50%
USD : NZD
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Gold, NZD/oz
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S&P/NZX 50
13,786
Crown lending
Article

Callaghan Innovation loans: a 42 percent default rate and a firmer Crown creditor

42 percent of the Crown's $149m COVID-era R&D loan book is in default, and MBIE is stepping up recovery. Rob Davies looks at what the numbers mean for borrowers, their creditors and their advisers.

24 July 2026

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Turnaround
Article

Seven Steps to a Successful Turnaround: A Guide for New Zealand Directors

Financial distress is rarely a company's final chapter. Rob Davies sets out what a genuine turnaround looks like under New Zealand law, and the seven steps that give a distressed business its best chance of recovery.

10 July 2026

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Statistics
Article

What the Latest Companies Office Statistics Tell Us About Corporate Distress in New Zealand

Liquidator appointments rose 8.1% year-on-year in Q1 2026, even as new company formation holds up. Rob Davies unpacks what the trend means for directors and creditors.

3 July 2026

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Tax & policy
Article

The $29 billion problem: Budget 2026 and shareholder current accounts

New rules will tax outstanding shareholder loans as income six months after a company is removed from the Companies Register. What it means for directors, shareholders and advisers.

28 May 2026

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Statistics
Data

Personal insolvency in New Zealand: the eight-year trend

Bankruptcy, No Asset Procedure and Debt Repayment Order numbers have fallen sharply since 2017/18. A plain-English look at the figures and what they mean.

Years to 30 June 2025

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Podcast
Video

Kevin Davies in conversation with MortgageHQ

A podcast conversation with mortgage broking firm MortgageHQ on insolvency, restructuring and what it means for borrowers and directors.

Podcast · 26 July 2025

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Directors’ duties
Article

When the music stops: what directors owe creditors

What directors actually owe creditors when a company is in financial difficulty, following the Supreme Court's Mainzeal decision. A plain-English guide.

August 2024

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