UNICEF New Zealandis one of 33 UNICEF National Committees, which raise funds for UNICEF's worldwide emergency and development work. It is a charity responsible for providing development aid to children worldwide.

Spark New Zealand Limited is a New Zealand telecommunications company providing fixed line telephone services, a mobile network, an internet service provider, and a major ICT provider to NZ businesses.

Required:

Using these two reporting entities as examples, identify and explain FIVE differences between a for-profit entity and a public benefit entity (PBE).