28 AUGUST
NEW ZEALAND GAZETTE
3121

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 Balances with other financial institutions which may be withdrawn without prior notice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

RISK WEIGHTED EXPOSURES
(1) Calculation of Balance Sheet Exposures

Principal Amount
Cash and short term claims on Government
Long term claims on Government
Claims on banks
Claims on public sector entities
Residential mortgages
Other
Total assets

Risk Weight
0%
10%
20%
20%
50%
100%

Risk Weighted Exposure

(2) Calculation of Off-Balance Sheet Exposures

Principal Amount
Direct credit substitutes
Asset sales with recourse
Commitments with certain drawdown
Underwriting and sub-underwriting facilities
Transaction related contingent items
Short term, self liquidating trade related contingencies
Other commitments to provide financial services which have an original maturity of 1 year or more
Other commitments with an original maturity of less than 1 year or which can be unconditionally cancelled at any time
Market related contracts¹
(a) Foreign exchange contracts
(b) Interest rate contracts
(c) Other
Total off-balance sheet exposures
Risk Weighted Exposures

Credit Conversion Factor
100%
100%
50%
50%
20%
50%
0%
NA

Credit Equivalent Amount

Average Counterparty Risk Weight

Risk Weighted Exposure

(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
14. Head office account
15. Balances of reserve accounts
(a) Revaluation reserves
(b) Other capital reserves
(c) Other revenue reserves
Sub-total
16. Balance of retained earnings
17. Minority interest
18. Term and/or perpetual subordinated debt
19. Deposits and other borrowings
20. Deferred tax liability
21. Other liabilities
22. Total liabilities
23. General provision
24. Total interest earning and discount bearing assets
25. Total interest and discount bearing liabilities
26. Where assets presented in the statement of financial position have been used to secure any obligations, the nature and amount of those assets
27. The nature and amount of any assets not legally owned but presented in the statement of financial position

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.