28 AUGUST NEW ZEALAND GAZETTE 3089

(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

27. Where assets presented in the statement of financial position have been used to secure any obligations, the nature and amount of those assets

28. The nature and amount of any assets not legally owned but presented in the statement of financial position

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.

RISK WEIGHTED EXPOSURES

(1) Calculation of Balance Sheet Exposures

(2) Calculation of Off-Balance Sheet Exposures

(a) Foreign exchange contracts
(b) Interest rate contracts
(c) Other |
NA* | | | |

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

Total off-balance sheet exposures
Risk Weighted Exposures

3. The General Short Form 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 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
• Lower Tier Two Capital
• Total Tier Two Capital

Total of Tier One and Tier Two Capital

Less: deductions from total capital

Capital

4. The General Short Form 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 Banking Group as at the Off Quarter 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.

Third Schedule

Asset Quality

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

2. The General Short Form Disclosure Statement shall contain, in respect of the Banking Group as at the Off Quarter Balance Date, the following information:

(a) in respect of the following Classes of assets:

(i) Non-Accrual Assets;

(ii) Restructured Assets;

(iii) Real Estate Assets Acquired Through the Enforcement of Security;

(iv) Other Assets Acquired Through the Enforcement of Security; and

(v) Past Due Assets;

the following information:

(vi) the aggregate amount which has been recognised; and

(vii) the aggregate amount which has not been recognised;