Banking Disclosure Requirements




1084

NEW ZEALAND GAZETTE, No. 40

27 FEBRUARY 2008

interest rate risk, currency risk, equity risk, liquidity
risk, and other business risks, and that those systems
were being properly applied during that period.

23 Financial statements of overseas bank and overseas banking group

(1) A statement—

(a) that a copy of the registered bank’s most recent
supplemental disclosure statement, which contains a
copy of the most recent publicly available financial
statements of the overseas bank and overseas banking
group, will be provided immediately and at no charge to
any person requesting a copy if the request is made at
the registered bank’s head office; and

(b) specifying the categories of places where a copy of the
registered bank’s most recent supplemental disclosure
statement, which contains a copy of the most recent
publicly available financial statements of the overseas
bank and overseas banking group, will be provided at
no charge to any person within 5 working days of a
request for a copy having been made if the request is not
made at the registered bank’s head office.

(2) Subclause (1) does not apply if the content of the supplemental
disclosure statement is included in the general disclosure
statement.

24 Absence of supplemental disclosure statement

If the content of the supplemental disclosure statement is
contained in the general disclosure statement, a statement that
the registered bank has not published a supplemental disclosure
statement, giving the reason.

25 Auditor’s report

A copy of the auditor’s report referred to in clause 19(2) of
this order.

——————————

Schedule 4

Supplementary financial disclosures and asset quality

Contents

Supplementary financial disclosures

Page
1 Supplementary information on statement of financial position
2 Supplementary information on related party transactions
3 Supplementary information on income statement
4 Accounting policies

Asset quality

Page
5 Classes of assets to which clauses 6 to 10 apply
6 Aggregate amounts
7 Amount of interest revenue foregone
8 Movements in pre-allowance balances


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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

💰 Banking Disclosure Requirements (continued from previous page)

💰 Finance & Revenue
Disclosure Statement, Banking, Financial Statements, Supplemental Disclosure, Auditor's Report, Risk Management