New Zealand Gazette – 2005 – No. 35

Page 919

✨ Banking Regulations



11 FEBRUARY 2005

NEW ZEALAND GAZETTE, No. 35

919

contain a copy of the bilateral netting agreement, and as applicable, a copy of the advice from an independent third party expert
validating the robustness of that agreement, unless this information is already contained within the General Short Form
Disclosure Statement.

DIANE MORCOM, Clerk of the Executive Council.

———

First Schedule

Short Form Financial Statements

  1. The information required to be disclosed pursuant to clause 3 of this Schedule shall be presented in New Zealand dollars,
    and 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 since the Publication Date of the previous Disclosure Statement, 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. Dividend expense for each category of ordinary capital
  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 Balances with other financial institutions which may be withdrawn without prior notice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 Shareholders’ Funds

  1. Issued and paid-up share capital
  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. Total shareholders’ funds
  6. Term and/or perpetual subordinated debt


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2005, No 35


Gazette.govt.nz — PDF NZ Gazette 2005, No 35




✨ LLM interpretation of page content

💰 Registered Bank Disclosure Statement (Off-Quarter-New Zealand Incorporated Registered Banks) Order 2005 (continued from previous page)

💰 Finance & Revenue
7 February 2005
Banking, Disclosure Statements, Registered Banks, Regulations, Financial Instruments, Interest Rate Exposure, Risk Weights, Netting Criteria, Key Information Summary, Credit Rating, Profitability, Capital Adequacy, Asset Quality
  • Diane Morcom, Clerk of the Executive Council