23 FEBRUARY 2007

NEW ZEALAND GAZETTE, No. 21

477

(i) whether, in the auditor’s opinion, the supplementary information disclosed in accordance with clause 12(3) of this
Order gives a true and fair view of the matters to which it relates and, if it does not, the respects in which it fails to
give such a view; and

(j) whether, in the auditor’s opinion, the supplementary information disclosed in accordance with clause 12(4) of this
Order complies with Schedules 7 and 8 of this Order, and, if it does not, the respects in which it fails to comply
with those Schedules.

(2) A Disclosure Statement Published in respect of an Interim Accounting Period shall contain a copy of a report by an
auditor signed by that auditor either in the auditor’s own name or the name of that auditor’s firm, which either:

(a) complies with the requirements contained in subclause (1) of this clause; or

(b)
(i) with respect to the financial statements prepared in accordance with subclauses 12(1), 12(2) and 12(2A) of
this Order, states:

(A) that the financial statements have been examined by the auditor; and

(B) whether anything has come to the auditor’s attention which would cause the auditor to believe that the
financial statements do not present a true and fair view of the matters to which they relate;

(ii) with respect to the supplementary information prepared in accordance with subclause 12(3) and clauses 14A
and 14B of this Order, states:

(A) that the supplementary information has been examined by the auditor; and

(B) whether anything has come to the auditor’s attention which would cause the auditor to believe that the
supplementary information does not present a true and fair view of the matters to which it relates;

(iii) with respect to the supplementary information prepared in accordance with clause 12(4) of this Order, states:

(A) that the supplementary information has been examined by the auditor; and

(B) whether anything has come to the auditor’s attention which would cause the auditor to believe that the
supplementary information does not comply with Schedules 7 and 8 of this Order.

16. Other Material Matters—The General Disclosure Statement shall state particulars of any matters relating to the
    business or affairs of the Registered Bank and the Banking Group which are not contained elsewhere in the General Disclosure
    Statement and which would, if disclosed, Materially affect the decision of a person to subscribe for Debt Securities of which
    the Registered Bank or any member of the Banking Group is the Issuer.

17. The Directors’ and the New Zealand Chief Executive Officer’s Statement—The General Disclosure Statement shall
    contain:

(1) a statement by the Directors and the New Zealand Chief Executive Officer as to whether each Director and the
New Zealand Chief Executive Officer believes, after due enquiry, that:

(a) the Disclosure Statement contains all the information that is required by this Order;

(b) the Disclosure Statement is not false or misleading;

as at the date on which the Disclosure Statement is signed; and

(2) a statement by the Directors and the New Zealand Chief Executive Officer as to whether each Director and the
New Zealand Chief Executive Officer believes, after due enquiry, that:

(a) the Registered Bank had systems in place to monitor and control adequately the Banking Group’s Material risks,
including Credit Risk, concentration of Credit Risk, Interest Rate Risk, Currency Risk, Equity Risk, liquidity risk
and other business risks, and that those systems were being properly applied; and

(b) the Registered Bank has complied with the Conditions of Registration;
over the Accounting Period or Interim Accounting Period.

18. Financial Statements of the Overseas Bank and Overseas Banking Group—The General Disclosure Statement shall
    contain a statement:

(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 Disclosure Statement.\n
Part V
Supplemental Disclosure Statement

19. General Matters—(1) Subject to subclause (2) of this clause, the Supplemental Disclosure Statement shall state only the
    information specified in clauses 20, 21, 22 and 23 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.

20. Guarantors—(1) Where a General 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 Disclosure Statement.