Financial Disclosures




24 JUNE 2011 NEW ZEALAND GAZETTE, No. 87 2157

Schedule 4—Full year

Additional financial disclosures

Contents

Page
1 Additional information on statement of financial position 2157
2 Additional information on concentrations of credit risk 2157
3 Additional information on interest rate sensitivity 2157
4 Additional information on liquidity risk 2158
5 Reconciliation of mortgage-related amounts 2158

1 Additional information on statement of financial position

(1) The following information in respect of the registered bank and its banking group:

(a) total interest earning and discount bearing assets; and

(b) total interest and discount bearing liabilities.

(2) The information that is required to be disclosed under subclause (1) must include comparative figures for the previous corresponding period.

2 Additional information on concentrations of credit risk

(1) In disclosing information on concentrations of credit exposure in terms of customer and industry sector in compliance with paragraphs 34(c) and B8 of NZ IFRS 7, the information in subclause (2) in respect of the registered bank and its banking group.

(2) Separate disclosure of credit risk exposure to the agricultural sector, if material to the registered bank’s banking group.

(3) For the purpose of the disclosure required by subclause (2), if the bank categorises sector credit risk concentrations using the Australian and New Zealand Standard Industrial Classification 2006, the amounts disclosed must relate to subdivision A01 "Agriculture" of that classification.

3 Additional information on interest rate sensitivity

(1) In addition to the sensitivity analysis of interest rate risk presented in compliance with NZ IFRS 7, the information in subclause (2) in respect of the registered bank and its banking group.

(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


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Online Sources for this page:

Gazette.govt.nz PDF NZ Gazette 2011, No 87





✨ LLM interpretation of page content

💰 Schedule 4—Full year Additional financial disclosures

💰 Finance & Revenue
Financial Disclosures, Credit Risk, Interest Rate Sensitivity, Liquidity Risk, Mortgage Reconciliation