✨ Bank Disclosure Requirements
27 FEBRUARY 2008
(2)
NEW ZEALAND GAZETTE, No. 40
1127
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.
Subclause (1) does not apply if the content of the supplemental
disclosure statement is contained in the general short form
disclosure statement.
19
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.
20
Auditor’s report
If the general short form disclosure statement has been audited
or reviewed by an external auditor, the following:
(a)
a statement of the nature and scope of the audit or
review:
(b)
a copy of the auditor’s report.
——————————
Schedule 3
Short form financial statements and asset quality
Contents
Short form financial statements
1 Currency must be New Zealand dollars ................................................... 1128
2 Comparative information ......................................................................... 1128
3 Changes in accounting policies................................................................ 1128
4 Financial information............................................................................... 1128
Asset quality
5 Classes of assets to which clauses 6 to 8 apply........................................ 1130
6 Aggregate amounts .................................................................................. 1130
7 Movements in balances of total individual credit impairment
allowances or allowances for impairment loss created in respect of
non-financial assets.................................................................................. 1130
8 Movements in balance of collective credit impairment allowance .......... 1131
9 Credit risk on loans and receivables at fair value..................................... 1131
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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
💰
Schedule of key information summary requirements for registered banks
(continued from previous page)
💰 Finance & RevenueBank Disclosure, Financial Statements, Supplemental Disclosure Statement, Public Availability, Head Office, Request Process
💰 Absence of supplemental disclosure statement
💰 Finance & RevenueBank Disclosure, Supplemental Disclosure Statement, General Disclosure Statement
💰 Auditor's report requirements for general short form disclosure statement
💰 Finance & RevenueAuditor's Report, Audit Review, External Auditor, Disclosure Statement
💰 Schedule 3: Short form financial statements and asset quality
💰 Finance & RevenueFinancial Statements, Asset Quality, Accounting Policies, Credit Risk, Impairment Allowances