✨ Bank Disclosure Requirements
27 FEBRUARY 2008
NEW ZEALAND GAZETTE, No. 40
6
Other assets
7
Total assets
Liabilities and shareholders’ funds
8
Issued and paid-up share capital
9
Balances of reserve accounts
(a) Revaluation reserves
(b) Fair value reserves
(c) Other capital reserves
(d) Other revenue reserves
10
Balance of retained earnings
11
Minority interest
12
Total shareholders’ funds
13
Term and/or perpetual subordinated debt
14
The categories of financial liability listed in paragraph E3 of NZ IFRS 7
15
Derivative financial instruments
16
Deferred tax liability
17
Other liabilities
18
Total liabilities and shareholders’ funds
19
Total interest earning and discount bearing assets
20
Total interest and discount bearing liabilities
21
Total amounts due to related parties
22
If assets presented in the statement of financial position have been used to secure any obligations, the nature and amount of those assets
23
The nature and amount of any assets not legally owned but presented in the statement of financial position.
Asset quality
5 Classes of assets to which this Part applies
(1)
This Part applies to the following classes of assets:
(a) other individually impaired assets:
(b) restructured assets:
(c) financial assets acquired through the enforcement of security:
(d) real estate assets acquired through the enforcement of security:
(e) other assets acquired through the enforcement of security:
(f) 90 day past due assets:
(g) other assets under administration.
(2)
To avoid doubt, the disclosure required by clause 6 includes financial assets designated as at fair value through profit and loss, where applicable.
6 Aggregate amounts
(1)
The information in subclause (2) in respect of the banking group for each of the classes of assets set out in clause 5.
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2008, No 40
Gazette.govt.nz —
NZ Gazette 2008, No 40
✨ LLM interpretation of page content
💰
Registered Bank Disclosure Statement Order 2008
(continued from previous page)
💰 Finance & Revenue25 February 2008
Banking, Disclosure requirements, Accounting policies, Financial statements, Income statement, Balance sheet, Assets, Liabilities, Equity