✨ Banking Disclosure Requirements
27 FEBRUARY 2008 NEW ZEALAND GAZETTE, No. 40 941
(b) be signed by the auditor, either in the auditor’s own
name or the name of the auditor’s firm.
(2) The auditor’s report on the general disclosure statement of a
registered bank must—
(a) include the information prescribed in either clause 2 or
clause 3 (as applicable) of Schedule 1; and
(b) be signed by the auditor, either in the auditor’s own
name or the name of the auditor’s firm.
Subpart 2—Content of key information summary, general disclosure statement, and supplemental disclosure statement
Key information summary
20 Information to be included in key information summary
(1) The key information summary of a registered bank must
include the information prescribed in Schedule 2—
(a) in respect of the most recent accounting period or
interim accounting period (as applicable); and
(b) in the same order and under the same headings set out in
that schedule.
(2) If a key information summary would be false or misleading as a
result of stating the information required to be disclosed under
this order, the key information summary must, under the
relevant heading, include information and explanations that will
make the key information summary not false or misleading.
(3) If applicable, the information contained in the key information
summary must be taken from the information contained in the
general disclosure statement.
(4) The key information summary may contain additional
information, to which the information required in Schedule 2
may refer by way of note, but only if that information is set out
after the information required to be disclosed under that
schedule.
(5) The information that is required to be disclosed under clauses 4
to 9 of Schedule 2 must—
(a) relate to the banking group; and
(b) include comparative figures for the previous
corresponding period.
General disclosure statement
21 Information to be included in general disclosure statement
(1) The general disclosure statement of a registered bank must
include, in respect of the most recent accounting period or
interim accounting period (as applicable),—
(a) all of the information prescribed in Schedule 3; and
(b) the supplementary information prescribed in Schedule 4
and Schedules 6 to 9; and
(c) if the registered bank is not subject to any condition of
registration requiring some aspect of capital adequacy to
be measured in accordance with either Capital
Adequacy Framework (Standardised Approach) (BS2A)
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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
💰
Registered Bank Disclosure Statement Order 2008
(continued from previous page)
💰 Finance & RevenueBanking, Definitions, Registered Banks, Financial Instruments, Capital Adequacy, Disclosure Statements