New Zealand Gazette – 2008 – No. 40

Page 1131

✨ Financial Statements and Risk Exposures



27 FEBRUARY 2008 NEW ZEALAND GAZETTE, No. 40 1131

allowances or allowances for impairment loss created in
respect of non-financial assets; and

(c) amounts written-off; and

(d) write-downs of assets acquired through the enforcement
of security; and

(e) recoveries of impairment allowances and write-offs
charged in previous periods; and

(f) other movements, and the nature of those other
movements; and

(g) closing balance.

(3) Movements must be reconciled to the charges allocated to the
statement of financial performance.

8 Movements in balance of collective credit impairment
allowance

(1) The information in subclause (2) in respect of the banking
group.

(2) Information on movements in the balance of the collective
credit impairment allowance over the first quarter accounting
period or third quarter accounting period (as applicable),
separately disclosing—

(a) opening balance; and

(b) charge (credit) to the statement of financial performance
for increase or decrease in the collective credit
impairment allowance; and

(c) other movements, and the nature of those other
movements; and

(d) closing balance.

(3) Movements must be reconciled to the charges allocated to the
statement of financial performance.

9 Credit risk on loans and receivables at fair value

(1) The information in subclause (2) in respect of the banking
group.

(2) The information required to be disclosed by paragraph 9 of NZ
IFRS 7, in respect of the first quarter accounting period or third
quarter accounting period (as applicable).

Schedule 4

Credit and market risk exposures and capital adequacy

Contents

Page
1 Risk-weighted credit risk exposures ........................................................ 1132
2 Additional mortgage information............................................................. 1132
3 Market risk end-period notional capital charges ...................................... 1133
4 Market risk peak end-of-day notional capital charges ............................. 1133
5 Method for deriving peak end-of-day notional capital charges................ 1134
6 Capital ratios ............................................................................................ 1134


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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

💰 Schedule 4: Credit and market risk exposures and capital adequacy

💰 Finance & Revenue
Credit Risk, Market Risk, Capital Adequacy, Mortgage Information, Capital Ratios