17 NOVEMBER
NEW ZEALAND GAZETTE
4391

(a) customers’ industry or economic sectors;
(b) geographical areas, showing, where applicable, the following categories separately:
(i) Credit Exposure concentrations within New Zealand;
(ii) Credit Exposure concentrations to other countries separately disclosing the amount of Credit Exposure to each country in respect of which there is a significant concentration of Credit Exposure.

12. Concentrations of Funding—A statement of the amount of any significant concentration of funding including:
    (a) sources of funding by category of product;
    (b) sources of funding by category of Counterparty;
    (c) geographical areas, showing, where applicable, the following categories separately:
    (i) funding concentrations from within New Zealand;
    (ii) funding concentrations from other countries, separately disclosing the amount of funding from each country in respect of which there is a significant concentration of funding.

Asset Quality

13. The information required to be disclosed pursuant to clauses 14 (a) and 14 (b) of this Schedule shall include comparative figures for the previous corresponding period.

14. The General Disclosure Statement shall contain, in respect of the Banking Group as at the Balance Date, the following information:
    (a) in respect of each of the following Classes of assets:
    (i) Non-Accrual Assets;
    (ii) Restructured Assets;
    (iii) Real Estate Assets Acquired Through the Enforcement of Security;
    (iv) Other Assets Acquired Through the Enforcement of Security; and
    (v) Past Due Assets;
    the following information:
    (vi) the aggregate amount which has been recognised; and
    (vii) the aggregate amount which has not been recognised;
    before deducting provisions for expected losses or provisions for diminution in asset value, and
    (viii) the aggregate amount of Specific Provisions or provisions for diminution in asset value;
    (ix) the aggregate amount of General Provisions (if any);
    (b) the amount of interest revenue foregone over the Accounting Period or Interim Accounting Period in respect of holdings of Non-Accrual Assets and, where Material, holdings of Restructured Assets and Past Due Assets;
    (c) the basis on which the amounts disclosed pursuant to clause 14 (b) of this Schedule have been calculated;
    (d) information on movements in pre-provision balances over the Accounting Period or Interim Accounting Period for each of the Classes of assets set out in subparagraphs (i) to (v) of clause 14 (a), separately disclosing, where Material:
    (i) pre-provision opening balance;
    (ii) additions;
    (iii) amounts written-off;
    (iv) deletions;
    (v) pre-provision closing balance;
    (e) information on movements in the balances of total Specific Provisions or provisions for diminution in asset value over the Accounting Period or Interim Accounting Period, for each of the Classes of assets set out in subparagraphs (i) to (v) of clause 14 (a), separately disclosing, where Material:
    (i) opening balance;
    (ii) charge (credit) to the statement of financial performance for increase/decrease in Specific Provisions or provisions for diminution in asset value;
    (iii) amounts written off;
    (iv) write-downs of Assets Acquired Through the Enforcement of Security;
    (v) recoveries of provisions and write-offs charged in previous periods;
    (vi) other movements, and the nature thereof;
    (vii) closing balance;
    with movements reconciled to the charges allocated to the statement of financial performance; and
    (f) information on movements in the balance of the General Provision over the Accounting Period or Interim Accounting Period, separately disclosing, where Material:
    (i) opening balance;
    (ii) charge (credit) to statement of financial performance for increase/decrease in the General Provision;
    (iii) other movements, and the nature thereof;
    (iv) closing balance;
    with movements reconciled to the charges allocated to the statement of financial performance.

Second Schedule

Capital Adequacy of the Registered Bank and the Banking Group

1. The information required to be disclosed pursuant to clauses 5 and 6 of this Schedule shall include comparative figures for the previous corresponding period.

2. The General Disclosure Statement shall contain the information specified below, in such format as the Registered Bank determines, derived in accordance with the Conditions of Registration relating to capital adequacy and the Reserve Bank document entitled “Capital Adequacy Framework” (BS2) as amended from time to time, in respect of the Capital of the Registered Bank and the Banking Group, as at the Balance Date.

Capital

Tier One Capital

(a) Issued and fully paid-up ordinary share capital
(b) Perpetual fully paid up non-cumulative preference shares
(c) Revenue and similar reserves
(d) Current period’s audited retained earnings
(e) Tier one minority interests
Less: Deductions from tier one capital
(Specify each deduction)