11 FEBRUARY 2005 NEW ZEALAND GAZETTE, No. 35

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(1) that a copy of the Registered Bank’s most recent Supplemental Disclosure Statement, which contains a copy of the most
recent publicly available financial statements of the Overseas Bank and Overseas Banking Group, will be provided
immediately at no charge to any person requesting a copy where the request is made at the Registered Bank’s head
office;

(2) specifying the categories of places where a copy of the Registered Bank’s most recent Supplemental Disclosure
Statement, which contains a copy of the most recent publicly available financial statements of the Overseas Bank and
Overseas Banking Group, will be provided at no charge to any person within 5 Working Days of a request for a copy
having been made;

unless the content of the Supplemental Disclosure Statement is contained in the General Short Form Disclosure Statement.

Part V
Supplemental Disclosure Statement

14. General Matters—(1) Subject to subclause (2) of this clause, the Supplemental Disclosure Statement shall state only
    the information specified in clauses 15, 16, 17 and 18 of this Order.

(2) If a Supplemental Disclosure Statement would be false or misleading as a result of stating the information specified in
subclause (1) of this clause, information and explanations that will make the Supplemental Disclosure Statement not false or
misleading shall also be stated.

15. Guarantors—(1) Where a General Short Form Disclosure Statement states that a person guarantees any Material
    obligations of the Overseas Bank, and subclause (2) of this clause does not apply, the Supplemental Disclosure Statement shall
    contain a copy of the full guarantee contract and the most recent financial statements and group financial statements of the
    guarantor, together with a copy of the audit report (if any) relating to those statements, unless this information is already
    contained within the General Short Form Disclosure Statement.

(2) Where a General Short Form Disclosure Statement states that a person or persons have entered into any Material cross
guaranteeing arrangements with the Overseas Bank, the Supplemental Disclosure Statement shall contain a copy of the full
guarantee contract if:

(a) there is a single contract which sets out the rights and obligations of all the cross guarantors; or

(b) there is a standard contract which is representative of the rights and obligations of each of the cross guarantors;

unless this information is already contained within the General Short Form Disclosure Statement.

16. Conditions of Registration—The Supplemental Disclosure Statement shall contain a copy of the Conditions of
    Registration which are applicable as at the date on which the signing of the Short Form Disclosure Statement, for or on
    behalf of all Directors and the New Zealand Chief Executive Officer is completed, and state the date as from which such
    Conditions of Registration apply, unless this information is already contained within the General Short Form Disclosure
    Statement.

17. Financial Statements of the Overseas Bank and Overseas Banking Group—The Supplemental Disclosure Statement
    shall contain a copy of the most recent publicly available financial statements of the Overseas Bank and Overseas Banking
    Group, unless this information is already contained within the General Short Form Disclosure Statement.

18. Financial Statements of Insurance Business and Non-Financial Activities—Where the Overseas Bank conducts in
    New Zealand outside the Banking Group any Insurance Business or non-financial activities, the Supplemental Disclosure
    Statement shall contain a copy of the most recent publicly available financial statements and group financial statements of that
    business or those activities (separately for the Insurance Business and for non-financial activities, as applicable), unless this
    information is already contained within the General Short Form Disclosure Statement.\n
    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