✨ Financial Disclosure Statements
NEW ZEALAND GAZETTE, No. 133
24 AUGUST 2011
Schedule 5—Half year
Additional financial disclosures
Contents
| Page | ||
|---|---|---|
| 1 | Additional information on statement of financial position | 3764 |
| 2 | Additional information on income statement | 3764 |
| 3 | Additional information on concentrations of credit risk | 3765 |
| 4 | Additional information on concentrations of funding | 3765 |
| 5 | Additional information on interest rate sensitivity | 3765 |
| 6 | Additional information on liquidity risk | 3765 |
| 7 | Registered bank profitability and size | 3766 |
| 8 | Reconciliation of mortgage-related amounts | 3766 |
1 Additional information on statement of financial position
(1) The following information in respect of the registered bank’s banking group—
(a) total interest earning and discount bearing assets;
(b) total interest and discount bearing liabilities;
(c) the amount of any financial assets that have been pledged as collateral for liabilities or contingent liabilities, presented on a basis that is consistent with any such information disclosed in the financial statements for the most recent full year accounting period and that complies with paragraph 14 of NZ IFRS 7;
(d) total amounts due from related entities; and
(e) total amounts due to related entities.
(2) The following information in respect of the branch:
(a) 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); and
(b) if applicable, the total retail deposits of the registered bank in New Zealand, as defined in the registered bank’s conditions of registration.
(3) In paragraphs (d) and (e) of subclause (1), related entities does not include key management personnel of the registered bank’s banking group.
2 Additional information on income statement
Within the interim financial statements included in the half year disclosure statement in accordance with clause 26 of Part 2, either in the income statement or in the explanatory notes, information allowing the following amounts to be separately identified:
(a) net trading gains or losses;
(b) if applicable, credit risk adjustments on financial assets at fair value;
(c) other fair value adjustments not included in the amounts referred to in subclause (b); and
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NZ Gazette 2011, No 133
✨ LLM interpretation of page content
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Registered Bank Disclosure Statements (Overseas Incorporated Registered Banks) Order (No 3) 2011
(continued from previous page)
💰 Finance & RevenueBanking regulations, Disclosure statements, Overseas banks, Financial statements, Interest rate repricing, Liquidity risk, Profitability, Mortgage reconciliation