New Zealand Gazette – 2008 – No. 40

Page 1022

✨ Bank Disclosure Requirements



1022 NEW ZEALAND GAZETTE, No. 40 27 FEBRUARY 2008

3

(1) Changes in accounting policies
A statement whether there have been any changes in accounting
policies since the date on which the signing of the previous
disclosure statement is completed.

(2) A summary of those changes.

4

(1) Financial information
The financial information that is required to be disclosed under
this clause—

(a) must be in the format determined by the registered
    bank; and

(b) is for the banking group; and

(c) is for the first quarter accounting period or third quarter
    accounting period (as applicable), or is as at the off-
    quarter balance date, as the case may require.

(2) The following information, to the extent that it is additional to
the information that NZ IAS 34 requires the banking group to
disclose when publishing interim financial statements:

Income Statement

1 Interest income

2 Interest expense

3 Net interest income

4 Net trading gains/losses

5 Other gains less losses on financial instruments at fair value

6 Other operating income

7 Other operating expenses

8 Impaired asset expense

9 Share of the profit or loss of associates and joint ventures
accounted for using the equity method

10 Profit/(loss) before tax

11 Taxation expense/(credit)

12 Profit/(loss) after tax

13 Profit/(loss) attributable to minority interest

14 Profit/(loss) attributable to equity holders of the parent

15 A condensed statement of changes in equity or a statement of
recognised income and expense

Balance Sheet

Assets

1 The categories of financial asset listed in paragraph E3 of NZ
IFRS 7, in each case shown net of individual credit impairment
allowances

2 Derivative financial instruments

3 Deferred tax asset

4 Intangible assets

5 Fixed assets



Next Page →



Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2008, No 40


Gazette.govt.nz — PDF NZ Gazette 2008, No 40




✨ LLM interpretation of page content

💰 Registered Bank Disclosure Statement Order 2008 (continued from previous page)

💰 Finance & Revenue
25 February 2008
Banking, Disclosure requirements, Accounting policies, Financial statements, Income statement, Balance sheet, Assets, Liabilities, Equity