4414 NEW ZEALAND GAZETTE No. 135

(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.

20. Guarantors—Where a General 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 Disclosure Statement.

21. 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 Disclosure Statement, unless this information is already contained within the General Disclosure Statement.

22. Financial Statements of the Overseas Bank and Overseas Banking Group—The Supplemental Disclosure Statement shall contain a copy of the most recent publicly available financial statements of the Overseas Bank and Overseas Banking Group, unless this information is already contained within the General Disclosure Statement.

DIANE WILDERSPIN, Acting for Clerk of the Executive Council.

First Schedule

Supplementary Financial Disclosures, Risk Concentrations and Asset Quality

Supplementary Financial Disclosures

1. The General Disclosure Statement shall contain, in respect of the Registered Bank and the Banking Group, for the Accounting Period or the Interim Accounting Period, or as at the Balance Date, as the case may be, the information required to be disclosed pursuant to clauses 3 to 7 of this Schedule.

2. The information required to be disclosed pursuant to clauses 3 to 6 of this Schedule shall include comparative figures for the previous corresponding period.

3. Supplementary Information on the Statement of Financial Performance—(1) Interest revenue, separately disclosing interest revenue from:
   (a) lending, other than on Impaired Assets;
   (b) Impaired Assets, showing Material categories separately;
   (c) Investment Securities;
   (d) Other Securities;
   (e) other sources, showing Material categories separately.

   (2) Net gains or losses from trading activities, separately disclosing Material categories.

   (3) Net gains or losses on the sale of Investment Securities.

   (4) Other operating revenue showing separately:
   (a) fee revenues, separately disclosing:
   (i) lending and credit facility related fee revenue;
   (ii) other fee revenue;
   (b) dividends;
   (c) other sources, showing Material categories separately.

   (5) Interest expense, separately disclosing those expenses relating to the different classifications of funding presented in the statement of financial position.

   (6) Impaired Asset expenses, separately disclosing:
   (a) charges for Specific Provisions;
   (b) amounts written off directly to the statement of financial performance;
   (c) write-downs of Real Estate Assets Acquired Through the Enforcement of Security and Other Assets Acquired Through the Enforcement of Security;
   (d) recoveries of provisions and write-offs charged in previous periods.

   (7) Current period charge for General Provision.

4. Supplementary Information on the Statement of Financial Position Assets—(1) Material categories of recognised Financial Assets, in the broad order of their liquidity, including at least the following categories of Financial Assets:
   (a) cash and demand balances with central banks;
   (b) balances with other financial institutions which may be withdrawn without prior notice;
   (c) Other Securities, separately showing securities which are eligible for refinancing by central banks and Other Securities held for liquidity and other purposes;
   (d) Investment Securities;
   (e) acceptances in respect of bills accepted but not held in a portfolio (if recognised);
   (f) loans, advances and lease finance;
   (g) other assets, including a description of the nature and characteristics of those assets.

   (2) Where within any of the categories of recognised assets disclosed pursuant to clause 4 (1) of this Schedule, assets are held for more than one purpose, such as trading, liquidity, investment, hedging, or lending:
   (a) a description of each purpose for which the recognised assets are held, and the amount of recognised assets held for that purpose; and
   (b) the method used to value each amount disclosed pursuant to clause 4 (2) (a) of this Schedule.

   (3) Whether there have been any reclassifications of securities from a historical cost basis to valuation or vice versa, and if so, the impact that those reclassifications have had on net profit before taxation, and the valuations of those securities, as recorded in the statement of financial position.

   (4) Total interest earning and discount bearing assets.

5. Supplementary Information on the Statement of Financial Position Liabilities—(1) Recognised Financial Liabilities, in the broad order of their maturity, distinguishing among liabilities on demand, other short term liabilities and long term liabilities.

   (2) Where within any of the categories of recognised liabilities disclosed pursuant to clause 5 (1) of this Schedule, liabilities are held for more than one purpose, such as trading, hedging, or financing:
   (a) a description of each purpose for which the recognised liabilities are held, and the amount of recognised liabilities held for that purpose; and
   (b) the method used to value each amount disclosed pursuant to clause 5 (2) (a) of this Schedule.

   (3) Information on the nature and amount of each Class of Financial Liability, where these classifications are based on the priority of creditors’ claims over assets in a winding up.

   (4) Liability on acceptances (if recognised).

   (5) Total interest and discount bearing liabilities.

6. Supplementary Information on Unrecognised Assets