New Zealand Gazette – 1995 – No. 135

Page 4426

✨ Financial Disclosure Statements



NEW ZEALAND GAZETTE

No. 135

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. Amount of branch profits repatriated
  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 Balances with other financial institutions which may be withdrawn without prior notice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 Head Office Account

  1. Head office account
  2. Balances of reserve accounts
    (a) Revaluation reserves
    (b) Other capital reserves
    (c) Other revenue reserves
    Sub-total
  3. Balance of retained earnings
  4. Minority interest
  5. Term and/or perpetual subordinated debt
  6. Deposits and other borrowings
  7. Deferred tax liability
  8. Other liabilities
  9. Total liabilities
  10. General provision
  11. Total interest earning and discount bearing assets
  12. Total interest and discount bearing liabilities

Second Schedule

The Size and Nature of Business of the Banking Group

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 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.

Risk Weighted Exposures

(1) Calculation of Balance Sheet Exposures

Principal Amount Risk Weight Risk Weighted Exposure
Cash and short term claims on 0%
Government
Long term claims on Government 10%
Claims on banks 20%
Claims on public sector 20%
entities
Residential mortgages 50%
Other 100%
Total assets

(2) Calculation of Off-Balance Sheet Exposures

Principal Amount Credit Conversion Factor Credit Equivalent Amount Average Counterparty Risk Weight Risk Weighted Exposure
Direct credit substitutes 100%
Asset sales with recourse 100%


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✨ LLM interpretation of page content

💰 Financial Statements of Overseas Bank and Overseas Banking Group in Supplemental Disclosure Statement (continued from previous page)

💰 Finance & Revenue
Banking, Overseas Bank, Financial Statements, Supplemental Disclosure Statement

💰 Short Form Financial Statements Requirements

💰 Finance & Revenue
Financial Disclosure, Banking, Accounting Policies, Financial Performance, Financial Position

💰 General Short Form Disclosure Statement

💰 Finance & Revenue
Financial Information, Banking Group, Accounting Period, Off Quarter Balance Date

💰 Financial Performance Disclosure

💰 Finance & Revenue
Financial Performance, Interest Revenue, Interest Expense, Net Interest Income, Operating Profit, Net Profit

💰 Financial Position Disclosure

💰 Finance & Revenue
Financial Position, Assets, Liabilities, Cash Balances, Loans, Advances, Deferred Tax, Intangible Assets

💰 Size and Nature of Business of the Banking Group

💰 Finance & Revenue
Banking Group, Business Size, Capital Adequacy Framework, Risk Weighted Exposures

💰 Calculation of Balance Sheet Exposures

💰 Finance & Revenue
Balance Sheet Exposures, Risk Weight, Government Claims, Residential Mortgages, Public Sector Entities

💰 Calculation of Off-Balance Sheet Exposures

💰 Finance & Revenue
Off-Balance Sheet Exposures, Credit Conversion Factor, Credit Equivalent Amount, Direct Credit Substitutes, Asset Sales