2 JUNE 2011 NEW ZEALAND GAZETTE, No. 76 1817

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General Section

Accounting Standards Review Board

Financial Reporting Act 1993

Approval of the Proposed Amendments to NZ IFRS 7 Financial Instruments: Disclosures; Appendix E New Zealand-Specific Additional Disclosure Requirements Applicable to Financial Institutions (Amendments to NZ IFRS 7 – Appendix E) (Notice No. 128)

Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 (“the Act”), that the Accounting Standards Review Board has approved the Proposed Amendments to NZ IFRS 7 Financial Instruments: Disclosures; Appendix E New Zealand-specific additional disclosure requirements applicable to financial institutions (Amendments to NZ IFRS 7 – Appendix E), which has been submitted to it by the Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants.

The Amendments to NZ IFRS 7 – Appendix E are:

• to apply to all reporting entities and groups, the Crown and all departments, offices of Parliament and Crown entities, and all local authorities (each of which is defined in the Act) other than where expressly exempted by its terms, the terms of any other approved financial reporting standard or by law;
• to apply to annual periods beginning on or after 1 April 2011; and
• a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Earlier application of the Amendments to NZ IFRS 7 – Appendix E is permitted.

Copies of the Amendments to NZ IFRS 7 – Appendix E may be inspected free of charge at the office of the New Zealand Institute of Chartered Accountants, Tower Building, 50 Customhouse Quay (PO Box 11342), Wellington, and 12–16 Nicholls Lane, Parnell (PO Box 3334), Auckland.

A copy of the Amendment to Appendix E – Appendix E is also available on the institute’s website www.nzica.com

Dated this 2nd day of March 2011.

KEVIN SIMPKINS, Chairman, Accounting Standards Review Board.

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