NEW ZEALAND GAZETTE

No. 135

Part V

Supplemental Disclosure Statement

13. General Matters—(1) Subject to subclause (2) of this clause, the Supplemental Disclosure Statement shall state only the information specified in clauses 14 and 15 of this Order.

(2) If a Supplemental Disclosure Statement would be false or misleading as a result of stating the information specified in subclause (1) of this clause, information and explanations that will make the Supplemental Disclosure Statement not false or misleading shall also be stated.

14. Guarantors—Where a General Short Form Disclosure Statement states that a person guarantees any Material obligations of any member of the Banking Group, the Supplemental Disclosure Statement shall contain a copy of the full guarantee contract and the most recent financial statements and group financial statements of the guarantor, together with a copy of the audit report (if any) relating to those statements, unless this information is already contained within the General Short Form Disclosure Statement.

15. Conditions of Registration—The Supplemental Disclosure Statement shall contain a copy of the Conditions of Registration which are applicable as at the date of the Short Form Disclosure Statement, unless this information is already contained within the General Short Form Disclosure Statement.

DIANE WILDERSPIN, Acting for Clerk of the Executive Council.

First Schedule

Short Form Financial Statements

1. The information required to be disclosed pursuant to clause 3 of this Schedule shall include comparative figures for the previous corresponding period.

2. The General Short Form Disclosure Statement shall contain a statement as to whether there have been any changes in accounting policies in the three months prior to the Off Quarter Balance Date, and, if so, a summary of those changes.

3. The General Short Form Disclosure Statement shall contain the following financial information for the Banking Group, in such format as the Registered Bank determines, for the First Quarter Accounting Period or Third Quarter Accounting Period, or as at the Off Quarter Balance Date, as the case may be.

Financial Performance

1. Interest revenue
2. Interest expense
3. Net interest income
4. Net trading gains/losses
5. Other operating revenue
6. Other operating expenses
7. Impaired asset expense
8. Operating profit/(loss) before tax
9. Taxation expense/(credit)
10. Operating profit/(loss) after tax
11. Income from associates accounted for on the basis of the equity method (net of tax)
12. Minority interests
13. Net profit/(loss) after tax
14. Extraordinary items (and nature thereof)
15. Net profit/(loss) after tax and extraordinary items
16. Dividend expense for each category of ordinary capital
17. Other adjustments to current period’s net profit/(loss)
18. Retained profit/(loss)

Financial Position

Assets

1. Cash and demand balances with central banks
2. Balances with other financial institutions which may be withdrawn without prior notice
3. Other securities eligible for refinancing by central banks
4. Other securities held for liquidity and other purposes
5. Equity investment securities
6. Other investment securities
7. Bills accepted but not held in a portfolio (if recognised)
8. Loans, advances and lease finance
   (Note: Each of the above categories of assets shall be shown net of specific provisions)
9. Deferred tax asset
10. Intangible assets
11. Fixed assets
12. Other assets
13. Total assets

Liabilities and Shareholders’ Funds

14. Issued and paid-up share capital
15. Balances of reserve accounts
    (a) Revaluation reserves
    (b) Other capital reserves
    (c) Other revenue reserves
    Sub-total
16. Balance of retained earnings
17. Minority interest
18. Total shareholders’ funds
19. Term and/or perpetual subordinated debt
20. Deposits and other borrowings
21. Deferred tax liability
22. Other liabilities
23. Total liabilities and shareholders’ funds
24. General provision
25. Total interest earning and discount bearing assets
26. Total interest and discount bearing liabilities

Second Schedule

Capital Adequacy of the Banking Group

1. The information required to be disclosed pursuant to clause 4 of this Schedule shall include comparative figures for the previous corresponding period.

2. The General Short Form 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 Banking Group as at the Off Quarter Balance Date.

Capital

• Tier One Capital (before deductions)
• Less: deductions from Tier One capital
• Total Tier One Capital
• Upper Tier Two Capital