23 FEBRUARY 2007 NEW ZEALAND GAZETTE, No. 21

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(i) Non-Accrual Assets;
(ii) Restructured Assets;
(iii) Real Estate Assets Acquired Through the Enforcement of Security;
(iv) Other Assets Acquired Through the Enforcement of Security;
(v) Past Due Assets;
(va) Other Assets Under Administration;
the following information:

(vi) the aggregate amount which has been recognised; and
(vii) the aggregate amount which has not been recognised;
before deducting provisions for expected losses or provisions for diminution in asset value, and
(viii) the aggregate amount of Specific Provisions or provisions for diminution in asset value;
(ix) the aggregate amount of General Provisions (if any);

(b) the amount of interest revenue foregone over the Accounting Period or Interim Accounting Period in respect of
holdings of Non-Accrual Assets and holdings of Restructured Assets and Past Due Assets;

(c) the basis on which the amounts disclosed pursuant to clause 6(b) of this Schedule have been calculated;

(d) information on movements in pre-provision balances over the Accounting Period or Interim Accounting Period for
each of the classes of assets set out in subparagraphs (i) to (va) of clause 6(a) of this Schedule, separately
disclosing:

(i) pre-provision opening balance;
(ii) additions;
(iii) amounts written-off;
(iv) deletions;
(v) pre-provision closing balance;

(e) information on movements in the balances of total Specific Provisions or provisions for diminution in asset
value over the Accounting Period or Interim Accounting Period, for each of the classes of assets set out in
subparagraphs (i) to (va) of clause 6(a) of this Schedule, separately disclosing:

(i) opening balance;
(ii) charge (credit) to the statement of financial performance for increase/decrease in Specific Provisions or
provisions for diminution in asset value;
(iii) amounts written off;
(iv) write-downs of Assets Acquired Through the Enforcement of Security;
(v) recoveries of provisions and write-offs charged in previous periods;
(vi) other movements, and the nature thereof;
(vii) closing balance;
with movements reconciled to the charges allocated to the statement of financial performance; and

(f) information on movements in the balance of the General Provision over the Accounting Period or Interim
Accounting Period, separately disclosing:

(i) opening balance;
(ii) charge (credit) to statement of financial performance for increase/decrease in the General Provision;
(iii) other movements, and the nature thereof;
(iv) closing balance;
with movements reconciled to the charges allocated to the statement of financial performance.

Adoption of NZ IASs and NZ IFRSs

7. The information required to be disclosed pursuant to subclauses 8(a) and (c) of this Schedule shall include comparative
   figures for the previous corresponding period.

8. Where a Registered Bank has adopted NZ IASs and NZ IFRSs the General Disclosure Statement shall contain, in respect
   of the Registered Bank and Banking Group:

(a) in terms of the provisions of NZ IAS 24, information on:

(i) the nature and amount (or amount of outstanding balances, as applicable), of each type of related party
transaction set out in NZ IAS 24;

(ii) the nature and recorded value (or the total of outstanding balances, as applicable), of each of the following
types of related party transactions:

(A) management contracts;
(B) agency relationships;
(C) taxation grouping arrangements;
(D) debts or other amounts owing which have been forgiven over the reporting period;
(E) transactions which have taken place at nil or nominal value, including a brief description of those
transactions and a statement that no or nominal charge has been made.

The disclosures required by this subclause 8(a) are subject to a Materiality criterion;

(b) the information that is required to be disclosed in accordance with paragraphs 6.4, 6.8, 6.9, 6.10, and 6.13 of FRS-37: Consolidating Investments in Subsidiaries;