✨ Bank Disclosure Statements
28 FEBRUARY 2011 NEW ZEALAND GAZETTE, No. 21 469
15 Historical summary of financial statements
(1) An historical summary of financial statements for the registered bank’s banking group for each of the 5 most recent consecutive full year accounting periods.
(2) The amounts in the historical summary of financial statements must be amounts that—
(a) are taken from financial statements of the registered bank’s banking group; and
(b) give a true and fair view of the results and the state of affairs of the registered bank’s banking group for the period concerned.
(3) The amounts that appear in the historical summary of financial statements must include the following:
(a) total interest revenue;
(b) total interest expense;
(c) total other revenue;
(d) total credit impairment losses charged to the income statement;
(e) total other expenses;
(f) net profit or loss before taxation;
(g) taxation;
(h) net profit or loss after taxation;
(i) net profit or loss attributable to non-controlling interests;
(j) the amount paid or provided for dividends;
(k) total assets;
(l) total individually impaired assets;
(m) total liabilities; and
(n) equity.
(4) A statement on whether or not the amounts specified in subclause (3) have been taken from audited financial statements.
16 Other material matters
Details of any matters relating to the business or affairs of the registered bank and its banking group that—
(a) are not contained elsewhere in the disclosure statement; and
(b) would, if disclosed, materially affect the decision of a person to subscribe for debt securities of which the registered bank or any member of the registered bank’s banking group is the issuer.
17 Directors’ statements
(1) A statement by the directors as to whether each director believes, after due enquiry, that, as at the date on which the disclosure statement is signed,—
(a) the disclosure statement contains all the information that is required by this Order; and
(b) the disclosure statement is not false or misleading.
(2) A statement by the directors as to whether each director believes, after due enquiry, that, over the full year accounting period—
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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
(continued from previous page)
💰 Finance & Revenue21 February 2011
Banking, Disclosure Statements, Registered Banks, Financial Statements, Historical Summary, Directors' Statements, Material Matters