✨ Bank Disclosure Statement Order
1066 NEW ZEALAND GAZETTE, No. 40 27 FEBRUARY 2008
(1) (a) include the information prescribed in clause 1 of
Schedule 1; and
(b) be signed by the auditor, either in the auditor’s own
name or the name of the auditor’s firm.
(2) The auditor’s report on the general disclosure statement of a
registered bank must—
(a) include the information prescribed in either clause 2 or
clause 3 (as applicable) of Schedule 1; and
(b) be signed by the auditor, either in the auditor’s own
name or the name of the auditor’s firm.
Subpart 2—Content of key information summary, general disclosure statement, and supplemental disclosure statement
Key information summary
20 Information to be included in key information summary
(1) The key information summary of a registered bank must
include the information prescribed in Schedule 2—
(a) in respect of the most recent accounting period or
interim accounting period (as applicable); and
(b) in the same order and under the same headings set out in
that schedule.
(2) If a key information summary would be false or misleading as a
result of stating the information required to be disclosed under
this order, the key information summary must, under the
relevant heading, include information and explanations that will
make the key information summary not false or misleading.
(3) If applicable, the information contained in the key information
summary must be taken from the information contained in the
general disclosure statement.
(4) The key information summary may contain additional
information, to which the information required in Schedule 2
may refer by way of note, but only if that information is set out
after the information required to be disclosed under that
schedule.
(5) The information that is required to be disclosed under clauses 4
to 8 of Schedule 2 must include comparative figures for the
previous corresponding period.
General disclosure statement
21 Information to be included in general disclosure statement
(1) The general disclosure statement of a registered bank must
include, in respect of the most recent accounting period or
interim accounting period (as applicable), all of the information
prescribed in Schedules 3 to 8.
(2) Subclause (1) does not apply to the extent that the information
prescribed by that subclause is included in the financial
statements prepared in accordance with clauses 22 or 23.
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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
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Registered Bank Disclosure Statement Order Definitions
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💰 Finance & Revenue25 February 2008
Banking, Disclosure, Order, Reserve Bank, Definitions, Financial Instruments, Accounting Standards