✨ Financial Regulations
24 JUNE 2011 NEW ZEALAND GAZETTE, No. 87 2141
(2) The financial statements referred to in subclause (1) must be prepared as if the registered bank’s banking group does not qualify for any exemptions under any differential reporting framework that applies to them.
(3) The financial statements referred to in subclause (1) must be presented in New Zealand dollars.
Part 3
Miscellaneous provisions
26
Revocation for transition
(1) The Registered Bank Disclosure Statement (Full and Half-Year—New Zealand Incorporated Registered Banks) Order 2011 is revoked at the end of the day of 29 September 2011.
(2) Despite the revocation of the Registered Bank Disclosure Statement (Full and Half-Year—New Zealand Incorporated Registered Banks) Order 2011, a disclosure statement for a balance date that occurs during the period that Order is in force must be completed, and published, in accordance with that Order.
(3) The Registered Bank Disclosure Statement (Off-Quarter—New Zealand Incorporated Registered Banks) Order 2011 is revoked at the end of the day of 29 September 2011.
(4) Despite the revocation of the Registered Bank Disclosure Statement (Off-Quarter—New Zealand Incorporated Registered Banks) Order 2011, a disclosure statement for a balance date that occurs during the period that Order is in force must be completed, and published, in accordance with that Order.
27
Transition
(1) A registered bank must elect to apply either this Order or the Orders referred to in clause 26 for a disclosure statement for an accounting period that has a reporting date under this Order, or a balance date under the Orders revoked by clause 26, on or before 29 September 2011.
(2) For a disclosure statement to which subclause (1) applies, a registered bank must state in the disclosure statement the Order under which the disclosure statement is made.
28
Revocation
The Registered Bank Disclosure Statements (New Zealand Incorporated Registered Banks) Order 2011 is revoked at the end of the day of 29 June 2011.
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NZ Gazette 2011, No 87
✨ LLM interpretation of page content
💰
Financial Statements for Half Year and Off Quarter Accounting Periods
(continued from previous page)
💰 Finance & RevenueFinancial Statements, Half Year, Off Quarter, NZ IAS 34
💰 Miscellaneous Provisions for Registered Bank Disclosure Statements
💰 Finance & RevenueRevocation, Transition, Disclosure Statements, Registered Banks
💰 Revocation of Registered Bank Disclosure Statements Order
💰 Finance & RevenueRevocation, Disclosure Statements, Registered Banks