17 NOVEMBER NEW ZEALAND GAZETTE 4417

(c) Other
Total off-balance sheet exposures
Risk Weighted Exposures

Specify whether the current exposure or original exposure method was used to calculate the credit equivalent amount on these contracts.

Third Schedule

Capital Adequacy of the Overseas Bank and Overseas Banking Group

1. The information required to be disclosed pursuant to clause 2 of this Schedule shall include comparative figures for the previous corresponding period, where that information is publicly available.

2. The General Disclosure Statement shall contain the most recent publicly available information specified in respect of the capital adequacy ratios of the Overseas Bank and the Overseas Banking Group:
   (a) Tier One Capital expressed as a percentage of risk weighted exposures;
   (b) Capital expressed as a percentage of risk weighted exposures; and
   (c) the date to which the measures of Tier One Capital and Capital relate.

3. The General Disclosure Statement shall contain a statement as to:
   (a) whether the Overseas Bank or Overseas Banking Group is required by the appropriate banking supervisory authority in its country of domicile to hold minimum Capital at least equal to that specified under the Basle framework; and
   (b) whether the Overseas Bank or Overseas Banking Group meets those requirements imposed on it by the appropriate banking supervisory authority in its country of domicile as at the latest Balance Date.

Fourth Schedule

Concentration of Credit Exposures to Individual Counterparties

1. For the purposes of this Schedule, Credit Exposure information shall be disclosed either on the basis of:
   (a) actual Credit Exposures; or
   (b) internal limits, provided that those limits were not materially exceeded during the Accounting Period or the Interim Accounting Period.

   The General Disclosure Statement shall state the method used.

2. For the purposes of this Schedule:
   (a) information disclosed shall be in respect of the Banking Group; and
   (b) Credit Exposures shall be calculated net of Specific Provisions.

3. Credit Exposures to any OECD Government are not to be included in the Credit Exposure information required to be disclosed pursuant to this Schedule.

4. For the purposes of this Schedule, the Overseas Banking Group’s Equity shall be either that group’s Equity determined as at the Balance Date, or the most recently publicly disclosed amount. Where the Overseas Banking Group’s Equity is not determined as at the Balance Date, the General Disclosure Statement shall state the date to which the measure of Equity relates.

5. The information required to be disclosed pursuant to clauses 7 and 9 of this Schedule shall include comparative figures for the previous corresponding period.

6. For the purposes of this Schedule:
   (a) information on Credit Exposures shall relate only to exposures held in the financial records of the Banking Group;
   (b) peak end-of-day aggregate Credit Exposures to each individual Counterparty or a Group of Closely Related Counterparties over the Interim Accounting Period or the Accounting Period shall be measured as follows:
   (i) within each quarter, by determining the maximum end-of-day aggregate Credit Exposures over the quarter, and dividing that amount by the Overseas Banking Group’s Equity as at the end of the quarter; and
   (ii) for the Accounting Period or Interim Accounting Period, by calculating the ratio for each quarter in the Accounting Period or Interim Accounting Period pursuant to clause 6 (b) (i) of this Schedule and then taking the maximum of such ratios.

7. Where aggregate Credit Exposure to any individual Bank Counterparty or a Group of Closely Related Counterparties of which a Bank is the parent equals or exceeds 10% of the Overseas Banking Group’s Equity over the Interim Accounting Period or Accounting Period, the General Disclosure Statement shall disclose the number of those Counterparties, in successive ranges of 10% of Equity, commencing at 10% of Equity.

8. The information required to be disclosed pursuant to clause 7 of this Schedule shall be made:
   (a) as at the Balance Date; and
   (b) in respect of peak end-of-day aggregate Credit Exposures since the commencement of the Accounting Period.

9. Where aggregate Credit Exposure to any individual non Bank Counterparty or a Group of Closely Related Counterparties of which a Bank is not the parent equals or exceeds 10% of the Overseas Banking Group’s Equity over the Interim Accounting Period or Accounting Period, the General Disclosure Statement shall disclose the number of those Counterparties, in successive ranges of 10% of Equity, commencing at 10% of Equity.

10. The information required to be disclosed pursuant to clause 9 of this Schedule shall be made:
    (a) as at the Balance Date; and
    (b) in respect of peak end-of-day aggregate Credit Exposures since the commencement of the Accounting Period.

Fifth Schedule

Securitisation, Funds Management, and Other Fiduciary Activities

1. The General Disclosure Statement shall contain the information required to be disclosed pursuant to clauses 3 to 5 of this Schedule in respect of the Banking Group as at the Balance Date.

2. The information required to be disclosed pursuant to clause 5 of this Schedule shall include comparative figures for the previous corresponding period.

3. A statement of the nature of the Banking Group’s involvement in: