Financial Statements




27 FEBRUARY 2008

NEW ZEALAND GAZETTE, No. 40

1129

Balance sheet

Assets

1

The categories of financial asset listed in paragraph E3 of NZ IFRS 7, in each case shown net of individual credit impairment allowances

2

Derivative financial instruments

3

Deferred tax asset

4

Intangible assets

5

Fixed assets

6

Other assets

7

Total assets

Liabilities and branch equity

8

Head office account

9

Issued and paid up capital

9

Balances of reserve accounts

(a) Revaluation reserves

(b) Fair value reserves

(c) Other capital reserves

(d) Other revenue reserves

10

Balance of retained earnings

11

Minority interests

12

Total head office account and equity

12

Term and/or perpetual subordinated debt

13

The categories of financial liability listed in paragraph E3 of NZ IFRS 7

14

Derivative financial instruments

15

Deferred tax liability

16

Other liabilities

17

Total liabilities and branch equity

18

Total interest earning and discount bearing assets

19

Total interest and discount bearing liabilities

20

Total amounts due from related parties

21

Total amounts due to related parties

22

If assets shown in the statement of financial position have been used to secure any obligations, the nature and amount of those assets

23

The nature and amount of any assets not legally owned but shown in the statement of financial position

24

The total liabilities of the registered bank in New Zealand, net of amounts due to related parties (including amounts due to a subsidiary or affiliate of the registered bank)

25

If applicable, the total retail deposits of the registered bank in New Zealand, as defined in the registered bank’s conditions of registration.



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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

💰 Schedule 3: Short form financial statements and asset quality (continued from previous page)

💰 Finance & Revenue
Financial Statements, Asset Quality, Accounting Policies, Credit Risk, Impairment Allowances