✨ Banking Regulations
456 NEW ZEALAND GAZETTE, No. 21 28 FEBRUARY 2011
(a) include the information prescribed in either clause 2 or clause 3 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 disclosure statements
21 Information to be included in full year disclosure statement
(1) A full year disclosure statement of a registered bank must include, in respect of the most recent full year accounting period,—
(a) all of the information prescribed in Schedule 2;
(b) the information prescribed in Schedules 4, 7, 13, 14, 15 and 17;
(c) if the registered bank has not been accredited by the Reserve Bank to use the internal models based approach to capital adequacy and is subject to a condition of registration requiring capital adequacy to be measured in accordance with Capital Adequacy Framework (Standardised Approach) (BS2A), the information prescribed in Schedule 9;
(d) if the registered bank has been fully accredited by the Reserve Bank to use the internal models based approach to capital adequacy and is subject to a condition of registration requiring capital adequacy to be measured primarily in accordance with Capital Adequacy Framework (Internal Models Based Approach) (BS2B), the information prescribed in Schedule 11; and
(e) if the registered bank has been partially accredited by the Reserve Bank to use the internal models based approach to capital adequacy and is therefore subject to conditions of registration requiring capital adequacy to be measured using a methodology based on Capital Adequacy Framework (Standardised Approach) (BS2A) and Capital Adequacy Framework (Internal Models Based Approach) (BS2B), any information set out in Schedules 9 and 11 that is applicable to that methodology.
(2) Paragraphs (b) to (e) of subclause (1) do not apply if the information is included in the financial statements prepared in accordance with clause 24.
22 Information to be included in half year disclosure statement
(1) A half year disclosure statement of a registered bank must include, in respect of the most recent half year accounting period,—
(a) all of the information prescribed in Schedule 3;
(b) the information prescribed in Schedules 5, 7, 13, 16 and 18;
(c) if the registered bank has not been accredited by the Reserve Bank to use the internal models based approach to capital adequacy and is subject to a condition of registration requiring capital adequacy to be measured in
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NZ Gazette 2011, No 21
✨ LLM interpretation of page content
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Registered Bank Disclosure Statements (New Zealand Incorporated Registered Banks) Order 2011
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💰 Finance & Revenue21 February 2011
Banking, Disclosure Statements, Registered Banks, Definitions, Financial Terms, Accounting Standards, Reserve Bank, Reporting Requirements