✨ Registered Bank Disclosure Statements
NEW ZEALAND GAZETTE, No. 87
24 JUNE 2011
Part 1
General requirements for disclosure statements
6 General requirements for disclosure statements
(1) A disclosure statement may be—
(a) a full year disclosure statement;
(b) a half year disclosure statement;
(c) an off quarter disclosure statement, which may be—
(i) a first quarter disclosure statement;
(ii) a third quarter disclosure statement; or
(iii) if applicable, a fourth quarter disclosure statement;
(d) a first disclosure statement.
(2) Subject to subclause (5), a registered bank must produce—
(a) a full year disclosure statement for each full year accounting period;
(b) a half year disclosure statement for each half year accounting period;
(c) an off quarter disclosure statement for—
(i) each first quarter accounting period; and
(ii) each third quarter accounting period.
(3) If a registered bank’s full year accounting period is 14 months or more, the registered bank may also be required to produce a fourth quarter disclosure statement for a fourth quarter accounting period.
(4) When registered as a registered bank, a registered bank must produce a first disclosure statement.
(5) If a full year disclosure statement and a half year or off quarter disclosure statement are required in respect of the same accounting period, the registered bank need only produce the full year disclosure statement.
(6) Further details are set out—
(a) for full year, half year and off quarter disclosure statements in Part 2 and in the Schedules of this Order; and
(b) for first disclosure statements in clause 12.
7 Full and half year disclosure statements to be audited
(1) A full year disclosure statement of a registered bank must be audited.
(2) A half year disclosure statement of a registered bank must be reviewed by an auditor if it is not audited.
(3) An auditor’s report or review statement must meet the requirements of clause 20.
8 Publication on Internet
(1) A disclosure statement is published when it is made available on the registered bank’s Internet site for New Zealand.
(2) A disclosure statement published on a registered bank’s Internet site must be—
(a) publicly available at no charge;
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NZ Gazette 2011, No 87
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Registered Bank Disclosure Statements
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💰 Finance & RevenueRegistered Banks, Disclosure Statements, Financial Reporting, Accounting Periods, Balance Dates