New Zealand Gazette – 2007 – No. 21

Page 501

✨ Financial Disclosure Requirements



23 FEBRUARY 2007 NEW ZEALAND GAZETTE, No. 21 501

  1. Other adjustments to current period’s net profit/(loss)
  2. Retained profit/(loss)

Financial Position

Assets

  1. Cash and demand balances with central banks
  2. Balances with other financial institutions which may be withdrawn without prior notice
  3. Other securities eligible for refinancing by central banks
  4. Other securities held for liquidity and other purposes
  5. Equity investment securities
  6. Other investment securities
  7. Bills accepted but not held in a portfolio (if recognised)
  8. Loans, advances and lease finance

(Note: Each of the above categories of assets shall be shown net of Specific Provisions)

  1. Deferred tax asset
  2. Intangible assets
  3. Fixed assets
  4. Other assets
  5. Total assets

Liabilities and Head Office Account

  1. Head office account
  2. Balances of reserve accounts
    (a) Revaluation reserves
    (b) Other capital reserves
    (c) Other revenue reserves
    Sub-total
  3. Balance of retained earnings
  4. Minority interest
  5. Term and/or perpetual subordinated debt
  6. Deposits and other borrowings
  7. Deferred tax liability
  8. Other liabilities
  9. Total liabilities
  10. General provision
  11. Total interest earning and discount bearing assets
  12. Total interest and discount bearing liabilities
  13. Where assets presented in the statement of financial position have been used to secure any obligations, the nature and amount of those assets
  14. The nature and amount of any assets not legally owned but presented in the statement of financial position
  15. The total liabilities of the Registered Bank in New Zealand, net of amounts due to related parties (including amounts due to a subsidiary or affiliate of the Registered Bank)
  16. If applicable, the total Retail Deposits of the Registered Bank in New Zealand, as defined in the Registered Bank’s Conditions of Registration

Second Schedule

The Size and Nature of Business of the Banking Group

The General Short Form Disclosure Statement shall contain the information specified below, in such format as the Registered Bank determines, derived in accordance with the Reserve Bank document entitled Capital Adequacy Framework (BS2) as amended from time to time, in respect of the Banking Group as at the Off-Quarter Balance Date.

Risk Weighted Exposures

(1) Calculation of Balance Sheet Exposures

Amount Risk Weight Risk Weighted Exposure
Cash and short term claims on Government 0%
Long term claims on Government 10%
Claims on banks 20%
Claims on public sector entities 20%
Residential mortgages 50%
Other 100%
Total assets


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2007, No 21


Gazette.govt.nz — PDF NZ Gazette 2007, No 21




✨ LLM interpretation of page content

💰 Short Form Financial Statements Requirements (continued from previous page)

💰 Finance & Revenue
Financial Statements, Disclosure, Accounting Policies, Assets, Liabilities