✨ Banking Disclosure Requirements
28 FEBRUARY 2011 NEW ZEALAND GAZETTE, No. 21 557
(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 |
4 Additional information on liquidity risk
(1) In addition to the maturity analyses required by NZ IFRS 7 for financial liabilities, maturity analyses for financial assets that show the maturities using the same time bands and on the same basis as the maturity analyses of financial liabilities required by paragraphs 39(a) and (b), and paragraphs B10A to B11D of Appendix B, of NZ IFRS 7.
(2) In disclosing the maturity analyses of financial liabilities required by NZ IFRS 7 and the maturity analyses of financial assets required by subclause (1), the registered bank must include an "on demand" time band.
5 Registered bank profitability and size
The following information in respect of the registered bank’s overseas banking group:
(a) net profit or loss after tax for the most recent period for which the information is publicly available, specifying the period and end date to which this information applies;
(b) net profit or loss after tax over the previous 12 month period, expressed as a percentage of the average of total assets, and the end date of the most recent period for which the information is publicly available; and
(c) total assets as at the most recent date for which the information is publicly available and the percentage change in total assets over the 12 months ending on that date.
6 Reconciliation of mortgage-related amounts
(1) The information in subclause (2) in respect of the registered bank’s banking group as at the balance date.
(2) A table providing a reconciliation between any figures disclosed elsewhere in the full year disclosure statement that relate to mortgages on residential property, including but not limited to amounts described by any of the following terms:
(a) housing loans;
(b) residential mortgages; or
(c) retail mortgages.
(3) In providing the reconciliation table required by subclause (2), the bank must explain any differences between the numbers, including, if applicable, but not limited to, the following explanations:
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NZ Gazette 2011, No 21
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Banking Disclosure Statement Requirements
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💰 Finance & RevenueBanking, Disclosure, Financial Statements, Interest Rate Repricing, Liquidity Risk, Profitability, Mortgage Reconciliation