✨ Financial Disclosures
2158 NEW ZEALAND GAZETTE, No. 87 24 JUNE 2011
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 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:
(a) whether an amount includes lending for the purpose of investment in residential property or only covers owner-occupied housing;
(b) whether or not an amount includes any corporate lending secured on residential mortgages; and
(c) whether an amount only includes drawn-down loan balances or also includes undrawn lending commitments.
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NZ Gazette 2011, No 87
✨ LLM interpretation of page content
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Schedule 4—Full year Additional financial disclosures
(continued from previous page)
💰 Finance & RevenueFinancial Disclosures, Liquidity Risk, Mortgage Reconciliation