11 FEBRUARY 2005
NEW ZEALAND GAZETTE, No. 35
937

(d) Profitability—
(i) net profit or loss after tax and extraordinary items in respect of:
(A) the Overseas Banking Group for the most recent period for which the information is publicly available;
and
(B) the Banking Group over the Interim Accounting Period or Accounting Period,
specifying the period and end date to which this information applies;
(ii) net profit or loss after tax and extraordinary items over the previous 12 month period, expressed as a
percentage of the average of total assets, in respect of:
(A) the Overseas Banking Group and the ending date of the most recent period for which the information is
publicly available; and
(B) the Banking Group and the Balance Date of the Interim Accounting Period or Accounting Period;

(e) Size—
(i) total assets of the Overseas Banking Group as at the most recent date for which the information is publicly
available and the percentage change in total assets over the 12 months ending on that date;
(ii) total assets of the Banking Group and the percentage change in total assets over the 12 months ending on the
current Balance Date;

(f) Capital adequacy—
the most recent publicly available information on the capital adequacy of the Overseas Bank and Overseas Banking
Group, disclosing:
(i) Tier One Capital expressed as a percentage of risk weighted exposures and the minimum percentage of this
ratio required by the appropriate banking supervisory authority in the Overseas Bank’s country of domicile;
(ii) Capital expressed as a percentage of risk weighted exposures and the minimum percentage of this ratio
required by the appropriate banking supervisory authority in the Overseas Bank’s country of domicile;

(g) Asset quality—
(i) total Impaired Assets (before provisions and net of interest held in suspense);
(ii) total Impaired Assets expressed as a percentage of total assets;
(iii) total Specific Provisions;
(iv) total Specific Provisions expressed as a percentage of total Impaired Assets;
in respect of:
(v) the Overseas Banking Group as at the most recent date for which the information is publicly available; and
(vi) the Banking Group;

(h) Peak Credit Exposure concentrations—
for the most recent quarter of the Accounting Period or Interim Accounting Period:
(i) the number of individual non-Bank Counterparties or Groups of Closely Related Counterparties of which a
Bank is not the parent; and
(ii) the number of individual Bank Counterparties or Groups of Closely Related Counterparties of which a Bank
is the parent;
to which the Banking Group has a peak aggregate Credit Exposure which equals or exceeds 10% of the Overseas
Banking Group’s Equity, in successive ranges of 10% of the Overseas Banking Group’s Equity.
This information shall be disclosed using the methodology set out in Schedule 4 of this Order. A Registered Bank
shall state that this information excludes exposures to any OECD Government;

(i) Ranking of local creditors in a winding-up—
a statement as to whether there are any Material legislative or regulatory restrictions in the Overseas Bank’s country
of incorporation which subordinate the claims of any class of unsecured creditors of the Registered Bank on the
assets of the Overseas Bank to those of any other class of unsecured creditors of the Overseas Bank, in a winding
up of that Overseas Bank. If so, the Key Information Summary shall also state:
(i) the name or title of the legislation or regulations involved and a summary of the nature of the subordination of
the rights of creditors of the Registered Bank which they create; and
(ii) the nature and amount of each class of the Registered Bank’s liabilities which are so affected;

(ia) where the Registered Bank is required by any statute to hold in New Zealand an excess of assets over deposit
liabilities, the name of the statute and a description of the requirement and a statement as to whether, since the
commencement of the Accounting Period, the Registered Bank has at all times complied with that requirement;

(ib) where the Overseas Bank is subject to any regulatory or legislative requirement in the Overseas Bank’s country of
incorporation to maintain sufficient assets in that country to cover an ongoing obligation to pay deposit liabilities in
that country:
(i) the name or title of the legislation or regulations which impose the requirement;
(ii) a description of the requirement;
(iii) a statement that the requirement has the potential to impact on the management of the liquidity of the New
Zealand operations of the Overseas Bank;

(ic) Non-consolidated activities:
(i) a statement as to whether the Overseas Bank conducts in New Zealand outside the Banking Group any
Insurance Business or non-financial activities; and if so
(ii) the total assets, total equity, and total profits before and after tax of that business or those activities on a
consolidated basis, separately for Insurance Business and for non-financial activities, as applicable, and if that