Banking Financial Disclosures




2240 NEW ZEALAND GAZETTE, No. 87 24 JUNE 2011

Schedule 4—Full year

Additional financial disclosures

Contents

Page
1 Additional information on statement of financial position 2240
2 Additional information on concentrations of credit risk 2240
3 Additional information on interest rate sensitivity 2240
4 Additional information on liquidity risk 2241
5 Registered bank profitability and size 2241
6 Reconciliation of mortgage-related amounts 2241

1 Additional information on statement of financial position

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

(a) total interest earning and discount bearing assets;

(b) total interest and discount bearing liabilities;

(c) the total liabilities of the registered bank in New Zealand, net of amounts due to related parties (including amounts due to a subsidiary or affiliate of the registered bank); and

(d) if applicable, the total retail deposits of the registered bank in New Zealand.

(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 branch and its registered bank’s 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 branch and its registered bank’s banking group.



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Online Sources for this page:

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





✨ LLM interpretation of page content

💰 Registered Bank Disclosure Statements (Overseas Incorporated Registered Banks) Order (No 2) 2011 (continued from previous page)

💰 Finance & Revenue
20 June 2011
Banking regulation, Disclosure statements, Reserve Bank of New Zealand, Overseas banks, Financial transparency, Audit reports, Risk management, Asset quality, Credit exposures, Legal proceedings, Credit rating, Financial statements