3074 NEW ZEALAND GAZETTE No. 126

(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))

Total Tier One Capital

Tier Two Capital
Upper Tier Two Capital

(a) Unaudited retained profits

(b) Revaluation reserves

(c) General provisions for doubtful debts

(d) Upper tier two capital instruments (specify)

Lower Tier Two Capital

(e) Term subordinated debt

(f) Other capital elements with original maturity of five years or more

Total Tier Two Capital
Tier One Capital plus Tier Two Capital
Less: Deductions from total capital (specify each deduction)

Capital

3. (1) The General Disclosure Statement shall contain the information specified below in respect of the Registered Bank and the Banking Group.

(2) For each class of equity share capital:

(a) whether it is included in Tier One Capital or tier two capital;

(b) the Material terms and conditions applying to that class including but not limited to:

(i) voting rights;

(ii) redemption, conversion or capital repayment options/facilities and their relevant terms or conditions;

(iii) terms or conditions of any predetermined dividend rate;

(iv) provision for any variation or suspension of dividend payments;

(v) any maturity date; and

(vi) any options granted or to be granted pursuant to any arrangement, the consideration given or to be given, the expiry date for the exercise and the total number of shares subject to such option;

(c) the total of cumulative preferred dividends in arrears; and

(d) a brief description of any other Material terms and conditions of issue of the securities including provisions of related contracts or arrangements.

(3) For every other class of capital instrument included in Capital:

(a) whether the class constitutes upper or lower tier two capital;

(b) the priority or ranking in point of security, payment or claims of the class; and

(c) all other Material terms and conditions of issue of the class, including any related contracts or arrangements.

(4) The nature and amount of each reserve.

4. 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 Registered Bank and the Banking Group, as at the Balance Date:

RISK WEIGHTED EXPOSURES

(1) Calculation of Balance Sheet Exposures

(2) Calculation of Off-Balance Sheet Exposures

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

5. The General Disclosure Statement shall contain the information specified below, 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 adequacy ratios of the Registered Bank and the Banking Group, as at the Balance Date:

(a) Tier One Capital expressed as a percentage of risk weighted exposures; and

(b) Capital expressed as a percentage of risk weighted exposures.

6. Where the Registered Bank is a Subsidiary of an Ultimate Parent Bank:

(a) the General Disclosure Statement shall contain the most recent publicly available information specified