✨ Banking Disclosure Regulations
24 JUNE 2011 NEW ZEALAND GAZETTE, No. 88 2287
(2) The auditor’s report on the general disclosure statement of a registered bank must—
(a) include the information prescribed in either clause 2 or clause 3 (as applicable) of Schedule 1; and
(b) be signed by the auditor, either in the auditor’s own name or the name of the auditor’s firm.
Subpart 2—Content of key information summary, general disclosure statement, and supplemental disclosure statement
Key information summary
20 Information to be included in key information summary
(1) The key information summary of a registered bank must include the information prescribed in Schedule 2—
(a) in respect of the most recent accounting period or interim accounting period (as applicable); and
(b) in the same order and under the same headings set out in that schedule.
(2) If a key information summary would be false or misleading as a result of stating the information required to be disclosed under this order, the key information summary must, under the relevant heading, include information and explanations that will make the key information summary not false or misleading.
(3) If applicable, the information contained in the key information summary must be taken from the information contained in the general disclosure statement.
(4) The key information summary may contain additional information, to which the information required in Schedule 2 may refer by way of note, but only if that information is set out after the information required to be disclosed under that schedule.
(5) The information that is required to be disclosed under clauses 4 to 9 of Schedule 2 must—
(a) relate to the banking group; and
(b) include comparative figures for the previous corresponding period.
General disclosure statement
21 Information to be included in general disclosure statement
(1) The general disclosure statement of a registered bank must include, in respect of the most recent accounting period or interim accounting period (as applicable),—
(a) all of the information prescribed in Schedule 3; and
(b) the supplementary information prescribed in Schedule 4 and Schedules 6 to 9; and
(c) if the registered bank is not subject to any condition of registration requiring some aspect of capital adequacy to be measured in accordance with either Capital Adequacy Framework (Standardised Approach) (BS2A) or Capital Adequacy Framework (Internal Models
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NZ Gazette 2011, No 88
✨ LLM interpretation of page content
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Requirements when registered bank is unable to disclose information
(continued from previous page)
💰 Finance & RevenueBanking regulations, Disclosure statements, Exemptions
💰 Auditor's report requirements for general disclosure statements
💰 Finance & RevenueBanking regulations, Auditor reports, Disclosure statements
💰 Content requirements for key information summary
💰 Finance & RevenueBanking regulations, Key information summary, Disclosure statements
💰 Content requirements for general disclosure statement
💰 Finance & RevenueBanking regulations, General disclosure statement, Capital adequacy