New Zealand Gazette – 2011 – No. 88

Page 2377

✨ Banking regulations



24 JUNE 2011 NEW ZEALAND GAZETTE, No. 88 2377

(2) The following information, to the extent that it is additional to the information that NZ IAS 34 requires the banking group to disclose when publishing interim financial statements:

Income Statement

  1. Interest income
  2. Interest expense
  3. Net interest income
  4. Net trading gains/losses
  5. Other gains less losses on financial instruments at fair value
  6. Other operating income
  7. Other operating expenses
  8. Impaired asset expense
  9. Share of the profit or loss of associates and joint ventures accounted for using the equity method
  10. Profit/(loss) before tax
  11. Taxation expense/(credit)
  12. Profit/(loss) after tax
  13. Profit/(loss) attributable to minority interest
  14. Profit/(loss) attributable to equity holders of the parent
  15. A condensed statement of changes in equity or a statement of recognised income and expense

Balance Sheet

Assets

  1. The categories of financial asset listed in paragraph E3 of NZ IFRS 7, in each case shown net of individual credit impairment allowances
  2. Derivative financial instruments
  3. Deferred tax asset
  4. Intangible assets
  5. Fixed assets
  6. Other assets
  7. Total assets

Liabilities and shareholders’ funds

  1. Issued and paid-up share capital
  2. Balances of reserve accounts
    a. Revaluation reserves
    b. Fair value reserves
    c. Other capital reserves
    d. Other revenue reserves
  3. Balance of retained earnings
  4. Minority interest


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Online Sources for this page:

Gazette.govt.nz — PDF NZ Gazette 2011, No 88




✨ LLM interpretation of page content

💰 Registered Bank Disclosure Statement (Off-Quarter—New Zealand Incorporated Registered Banks) Order 2011 (continued from previous page)

💰 Finance & Revenue
20 June 2011
Banking regulations, Disclosure statement, Supplemental information, Financial statements, Income statement, Balance sheet