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NEW ZEALAND GAZETTE, No. 21

23 FEBRUARY 2007

Part II

Key Information Summary

5. Content of Key Information Summary—(1) Subject to subclause (2) of this clause, the Key Information Summary
shall contain, in the same order and under the same headings, the information required to be disclosed pursuant to subclause
(6) of this clause, as at the Registered Bank’s Balance Date or for the Accounting Period or Interim Accounting Period, as the
case may be, unless otherwise stated.

(2) If a Key Information Summary would be false or misleading as a result of stating the information required to be disclosed
pursuant to subclause (6) of this clause, information and explanations that will make the Key Information Summary not false
or misleading shall also be stated under the relevant heading.

(3) The information required to be disclosed pursuant to subclause (6)(d) to (i) of this clause shall:

(a) relate to the Banking Group;

(b) include comparative figures for the previous corresponding period.

(4) Where applicable, the information contained in the Key Information Summary shall be taken from the information
contained in the General Disclosure Statement.

(5) The Key Information Summary may contain additional information, to which the information stated pursuant to
subclause (6) of this clause may refer by way of note, provided that such information is set out after the information required to
be disclosed pursuant to subclause (6) of this clause.

(6) The Key Information Summary shall contain:

(a) Introductory information—

the following statement:

“The purpose of this Key Information Summary is to provide customers and potential customers with
information about the financial condition of their bank.

Neither the New Zealand Government nor the Reserve Bank of New Zealand guarantees or insures bank
deposits.

The information contained in the Key Information Summary is explained in the Reserve Bank publication
“Your Bank’s Disclosure Statement – What’s In It For You?”, which can be obtained from the Reserve
Bank.” (or, at the option of the Registered Bank, “... from the Reserve Bank and the (name of bank))”;

(b) Corporate information—

(i) the name of the Registered Bank;

(ii) if applicable, the name of any person that is the Ultimate Parent Bank of the Registered Bank and its country
of domicile;

(iii) if applicable, the name of any person that is the Ultimate Holding Company of the Registered Bank and its
country of domicile;

(c) Credit rating—

if the Registered Bank is required, by a notice given to it under section 80 of the Act, to obtain or maintain a rating
of its creditworthiness or financial condition by a person nominated or approved by the Reserve Bank, with respect
to each rating obtained or maintained by the Registered Bank that complies with the notice given under section 80:

(i) the name of the person who gave the rating;

(ii) the type of rating;

(iii) the current rating and all qualifications to that rating;

(iv) any changes made to the rating in the two years preceding the Balance Date and the date on which any such
change occurred;

(d) Profitability—

(i) net profit or loss after tax and extraordinary items over the Accounting Period or Interim Accounting Period,
specifying the period and end date of the Accounting Period or Interim Accounting Period;

(ii) net profit or loss after tax and extraordinary items over the 12 month period ending on the current Balance
Date, expressed as a percentage of the average of total assets;

(e) Size—

(i) total assets;

(ii) the percentage change in total assets over the 12 month period ending on the current Balance Date;

(f) Capital adequacy—

(i) Tier One Capital expressed as a percentage of risk weighted exposures, and the minimum percentage of this
ratio permitted under the Registered Bank’s Conditions of Registration;

(ii) Capital expressed as a percentage of risk weighted exposures, and the minimum percentage of this ratio
permitted under the Registered Bank’s Conditions of Registration;

(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;

(h) Peak Credit Exposure concentrations—

for the most recent quarter of the Accounting Period or Interim Accounting Period: