✨ Banking Disclosure Requirements
4 NOVEMBER 2011
NEW ZEALAND GAZETTE, No. 169
4825
Schedule 4—Full year
Additional financial disclosures
Contents
| Page | |
|---|---|
| 1 | Additional information on statement of financial position ...................... |
| 2 | Additional information on concentrations of credit risk .......................... |
| 3 | Additional information on interest rate sensitivity................................... |
| 4 | Additional information on liquidity risk .................................................. |
| 5 | Registered bank profitability and size...................................................... |
| 6 | Reconciliation of mortgage-related amounts ........................................... |
1 Additional information on statement of financial position
(1) The following information in respect of the branch and its registered bank’s banking group:
(a) total interest earning and discount bearing assets;
(b) total interest and discount bearing liabilities;
(c) 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
(d) if applicable, the total retail deposits of the registered bank in New Zealand.
(2) The information that is required to be disclosed under subclause (1) must include comparative figures for the previous corresponding period.
2 Additional information on concentrations of credit risk
(1) In disclosing information on concentrations of credit exposure in terms of customer and industry sector in compliance with paragraphs 34(c) and B8 of NZ IFRS 7, the information in subclause (2) in respect of the branch and its registered bank’s banking group.
(2) Separate disclosure of 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.
3 Additional information on interest rate sensitivity
(1) In addition to the sensitivity analysis of interest rate risk presented in compliance with NZ IFRS 7, the information in subclause (2) in respect of the branch and its registered bank’s banking group.
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NZ Gazette 2011, No 169
✨ LLM interpretation of page content
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Registered Bank Disclosure Statements (Overseas Incorporated Registered Banks) Order (No 4) 2011
(continued from previous page)
💰 Finance & RevenueBanking regulations, Disclosure statements, Financial statements, Schedule, Full-year reporting, Credit risk, Interest rate sensitivity, Liquidity risk, Profitability, Mortgage reconciliation