New Zealand Gazette – 2008 – No. 40

Page 1067

✨ Banking Disclosure Statements

27 FEBRUARY 2008 NEW ZEALAND GAZETTE, No. 40 1067

22 Financial statements for accounting period

(1) The general disclosure statement for the accounting period must contain or be accompanied by financial statements of—

(a) the registered bank; and

(b) the banking group.

(2) The financial statements referred to in subclause (1) must be prepared in accordance with the requirements of the Financial Reporting Act 1993 as if—

(a) every reference in that Act to a group were a reference to the banking group; and

(b) the registered bank and the banking group do not qualify for any exemptions under any differential reporting framework that applies to them; and

(c) the registered bank and the banking group do not qualify for the reporting exemption provided by paragraph (a) of the definition of "financial institution" in paragraph E23 of NZ IFRS 7.

(3) The financial statements referred to in subclause (1) must be presented in New Zealand dollars.

23 Financial statements for interim accounting period

(1) Subject to subclause (4), the general disclosure statement for the interim accounting period must include or be accompanied by financial statements of—

(a) the registered bank; and

(b) the banking group.

(2) The financial statements referred to in subclause (1) must be prepared in accordance with the requirements of the Financial Reporting Act 1993 as if—

(a) the interim accounting period were an accounting period; and

(b) every reference in that Act to a group were a reference to the banking group; and

(c) the registered bank and the banking group do not qualify for any exemptions under any differential reporting framework that applies to them; and

(d) the registered bank and the banking group do not qualify for the reporting exemption provided in paragraph (a) of the definition of "financial institution" in paragraph E23 of NZ IFRS 7.

(3) The financial statements referred to in subclause (1) must be presented in New Zealand dollars.

(4) Nothing in this clause requires an auditor to state whether, in the auditor’s opinion, the financial statements give a true and fair view of the matters to which they relate.

Supplemental disclosure statement

24 Information to be included in supplemental disclosure statement

(1) The supplemental disclosure statement must include only the following information (if it applies):

VUW Te Waharoa — NZ Gazette 2008, No 40

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

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✨ LLM interpretation of page content

💰 Financial statements for accounting period (continued from previous page)

Domain💰 Finance & Revenue
Dated25 February 2008
KeywordsBanking, Financial Statements, Disclosure, Accounting Period, Banking Group, Financial Reporting Act 1993, NZ IFRS 7

💰 Financial statements for interim accounting period

Domain💰 Finance & Revenue
Dated25 February 2008
KeywordsBanking, Financial Statements, Disclosure, Interim Accounting Period, Banking Group, Financial Reporting Act 1993, NZ IFRS 7

💰 Supplemental disclosure statement

Domain💰 Finance & Revenue
Dated25 February 2008
KeywordsBanking, Supplemental Disclosure Statement, Information Requirements

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