✨ Banking Regulations
27 FEBRUARY 2008
NEW ZEALAND GAZETTE, No. 40
9
(1)
(2)
10
(1)
(2)
charge (credit) to the statement of financial performance
for increase or decrease in the collective credit
impairment allowance; and
(c)
other movements, and the nature of those other
movements; and
(d)
closing balance.
Movements must be reconciled to the charges allocated to the
statement of financial performance.
Credit risk on loans and receivables at fair value
The information in subclause (2) in respect of the banking
group.
The information required to be disclosed by paragraph 9 of NZ
IFRS 7, in respect of the first quarter accounting period or third
quarter accounting period (as applicable).
Asset quality breakdown by major type of credit exposure
The information in subclause (2) in respect of the banking
group.
The information that is required to be disclosed under clauses 6,
7 and 8 in respect of the classes of asset specified in subclauses
5(a) and 5(b) in relation to the following types of credit
exposure:
(a)
if the registered bank has not been accredited by the
Reserve Bank to use the internal models based approach
to capital adequacy and is subject to a condition of
registration requiring capital adequacy to be measured
in accordance with Capital Adequacy Framework
(Standardised Approach) (BS2A), the following:
(i)
residential mortgage loans;
(ii)
on balance sheet corporate exposures; and
(iii)
on balance sheet exposures excluding those
referred to by subclauses (a)(i) and (a)(ii) and
excluding exposures to sovereigns and central
banks, multilateral development banks and other
international organisations, public sector
entities, and banks;
(b)
if the registered bank has been fully accredited by the
Reserve Bank to use the internal models based approach
to capital adequacy and is subject to a condition of
registration requiring capital adequacy to be measured
primarily in accordance with Capital Adequacy
Framework (Internal Models Based Approach) (BS2B),
the following:
(i)
exposures secured by residential mortgages; and
(ii)
retail exposures as defined in Capital Adequacy
Framework (Internal Models Based Approach)
(BS2B), excluding those referred to by
subclause (b)(i); and
(iii)
corporate exposures as defined in Capital
Adequacy Framework (Internal Models Based
Approach) (BS2B);
1025
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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, Financial statements, Credit impairment allowances, Asset classes, Comparative figures, Credit risk, Asset quality, Residential mortgages, Corporate exposures