✨ Financial Disclosures
2162 NEW ZEALAND GAZETTE, No. 87 24 JUNE 2011
Schedule 6—Off quarters
Additional financial disclosures
Contents
| Page | ||
|---|---|---|
| 1 | Additional information on statement of financial position | 2162 |
| 2 | Additional information on income statement | 2162 |
| 3 | Additional information on liquidity risk | 2162 |
1
Additional information on statement of financial position
(1) The following information in respect of the registered bank’s banking group as at the off quarter reporting date:
(a) total interest earning and discount bearing assets;
(b) total interest and discount bearing liabilities;
(c) the amount of any financial assets that have been pledged as collateral for liabilities or contingent liabilities, presented on a basis that is consistent with any such information disclosed in the financial statements for the most recent full year accounting period and that complies with paragraph 14 of NZ IFRS 7;
(d) total amounts due from related entities; and
(e) total amounts due to related entities.
(2) In paragraphs (d) and (e) of subclause (1), related entities does not include key management personnel of the registered bank’s banking group.
2
Additional information on income statement
Within the interim financial statements included in the off quarter disclosure statement in accordance with clause 25 of Part 2, either in the income statement or in the explanatory notes, information allowing the following amounts to be separately identified:
(a) net trading gains or losses;
(b) if applicable, credit risk adjustments on financial assets at fair value;
(c) other fair value adjustments not included in the amounts referred to in paragraph (b); and
(d) other operating income excluding amounts referred to in paragraphs (a) to (c).
3
Additional information on liquidity risk
An analysis of financial assets held by the registered bank’s banking group for the purpose of managing liquidity risk, on a consistent basis with any such information provided in financial statements for the most recent full year accounting period in compliance with NZ IFRS 7.
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NZ Gazette 2011, No 87
✨ LLM interpretation of page content
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Schedule 6—Off quarters Additional financial disclosures
(continued from previous page)
💰 Finance & RevenueFinancial Disclosures, Statement of Financial Position, Income Statement, Liquidity Risk, Interest Earning Assets, Interest Bearing Liabilities, Financial Assets, Collateral, Related Entities, Net Trading Gains, Credit Risk Adjustments, Fair Value Adjustments, Operating Income