✨ Banking Regulation Details
4746 NEW ZEALAND GAZETTE, No. 169 4 NOVEMBER 2011
(2) The information required to be disclosed by subclause (1) must
separately show the registered bank’s banking group’s credit
risk exposure to the agricultural sector, if material to the
registered bank’s banking group.
(3) For the purpose of the disclosure required by subclause (2), if
the bank categorises sector credit risk concentrations using the
Australian and New Zealand Standard Industrial Classification
2006, the amounts disclosed must relate to subdivision A01
\"Agriculture\" of that classification.
4 Additional information on concentrations of funding
In respect of the registered bank’s banking group, information
on concentrations of funding in terms of customer and industry
sector and in terms of geographical area as if paragraphs 34(c)
and B8 of NZ IFRS 7 applied to the half year disclosure
statement.
5 Additional information on interest rate sensitivity
(1) In respect of the registered bank’s banking group, the
information on interest rate risk in subclause (2).
(2) An interest rate repricing schedule showing, for each class of
financial assets and financial liabilities, contractual repricing or
maturity dates, whichever dates are earlier, grouped into
maturity bands including at least the following:
| Total | Up to 3 months | Over 3 months and up to 6 months | Over 6 months and up to 1 year | Over 1 year and up to 2 years | Over 2 years | Not interest-bearing |
|---|
6 Additional information on liquidity risk
(1) In respect of the registered bank’s banking group, maturity
analyses of financial liabilities as if the requirements of
paragraphs 39(a) and (b), and paragraphs B10A to B11D of
Appendix B, of NZ IFRS 7 applied.
(2) In respect of the registered bank’s banking group, maturity
analyses of financial assets using the same time bands and on
the same basis as the maturity analyses of financial liabilities
required by subclause (1).
(3) In disclosing the information required by subclauses (1) and (2),
the registered bank must include an \"on demand\" time band in
the maturity analyses of the registered bank’s banking group’s
financial assets and liabilities.
(4) An analysis of financial assets held by the registered bank’s
banking group for the purpose of managing liquidity risk,
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 NZ IFRS 7.
7 Reconciliation of mortgage-related amounts
(1) The information in subclause (2) in respect of the registered
bank’s banking group as at the reporting date.
(2) A table providing a reconciliation between any figures
disclosed elsewhere in the half year disclosure statement that
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NZ Gazette 2011, No 169
✨ LLM interpretation of page content
💰
Registered Bank Disclosure Statements Order (No 4) 2011
(continued from previous page)
💰 Finance & RevenueBanking regulation, Financial disclosures, Statement of financial position, Credit risk, Interest rate sensitivity, Liquidity risk