New Zealand Gazette – 2011 – No. 88

Page 2292

✨ Auditor's Report on Financial Statements

2292 NEW ZEALAND GAZETTE, No. 88 24 JUNE 2011

is in accordance with the books and records of the registered bank and the banking group; and

(h) whether, in the auditor’s opinion, and having regard to any information or explanations that may have been added by the registered bank under sections 11(2) and 14(2) of the Financial Reporting Act 1993, the financial statements of the registered bank and the banking group give a true and fair view of the matters to which they relate and, if they do not, the respects in which they fail to give such a view; and

(i) whether, in the auditor’s opinion, the supplementary information that is required to be disclosed under Schedules 4 and 6 to 9 and clause 17 of Schedule 3 (as applicable) fairly states the matters to which it relates in accordance with those Schedules and, if it does not, the respects in which it fails to fairly state those matters; and

(j) if the registered bank meets the condition in clause 21(1)(d) of this Order, for supplementary information relating to capital adequacy that is required to be disclosed under Schedule 5A—

(i) that the supplementary information has been examined by the auditor; and

(ii) whether anything has come to the auditor’s attention which would cause the auditor to believe that the supplementary information is not in all material respects prepared in accordance with the bank’s conditions of registration and disclosed in accordance with Schedule 5A; and

(k) if the registered bank meets the condition in clause 21(1)(e) of this Order, for supplementary information relating to capital adequacy that is required to be disclosed under Schedule 5B—

(i) that the supplementary information has been examined by the auditor; and

(ii) whether anything has come to the auditor’s attention which would cause the auditor to believe that the supplementary information is not in all material respects prepared in accordance with the bank’s conditions of registration and with the bank’s internal models for credit risk and operational risk as accredited by the Reserve Bank of New Zealand and disclosed in accordance with Schedule 5B; and

(l) if the registered bank meets the condition in clause 21(1)(f) of this Order, for supplementary information relating to capital adequacy that is required to be disclosed under applicable clauses of Schedules 5, 5A and 5B—

(i) that the supplementary information has been examined by the auditor; and

(ii) whether anything has come to the auditor’s attention which would cause the auditor to

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