✨ Banking Regulations
2378 NEW ZEALAND GAZETTE, No. 88 24 JUNE 2011
12 Total shareholders’ funds
13 Term and/or perpetual subordinated debt
14 The categories of financial liability listed in paragraph E3 of NZ IFRS 7
15 Derivative financial instruments
16 Deferred tax liability
17 Other liabilities
18 Total liabilities and shareholders’ funds
19 Total interest earning and discount bearing assets
20 Total interest and discount bearing liabilities
21 Total amounts due to related parties
22 If assets presented in the statement of financial position have been used to secure any obligations, the nature and amount of those assets
23 The nature and amount of any assets not legally owned but presented in the statement of financial position.
Asset quality
5 Classes of assets to which this Part applies
(1) This Part applies to the following classes of assets:
(a) other individually impaired assets:
(b) restructured assets:
(c) financial assets acquired through the enforcement of security:
(d) real estate assets acquired through the enforcement of security:
(e) other assets acquired through the enforcement of security:
(f) 90 day past due assets:
(g) other assets under administration.
(2) To avoid doubt, the disclosure required by clause 6 includes financial assets designated as at fair value through profit and loss, where applicable.
6 Aggregate amounts
(1) The information in subclause (2) in respect of the banking group for each of the classes of assets set out in clause 5.
(2) The following information as at the off-quarter balance date:
(a) the aggregate amount that has been recognised, before deducting allowances for credit impairment loss or allowances for impairment loss created in respect of non-financial assets where applicable; and
(b) the aggregate amount of individual credit impairment allowances or allowances for impairment loss created in respect of non-financial assets.
(3) The information in subclause (4) in respect of the registered bank and banking group for each of the classes of assets set out in paragraphs (a), (b), (f) and (g) of clause 5(1).
(4) The aggregate amount as at the balance date of any undrawn balances on lending commitments to counterparties for whom
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NZ Gazette 2011, No 88
✨ LLM interpretation of page content
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Registered Bank Disclosure Statement (Off-Quarter—New Zealand Incorporated Registered Banks) Order 2011
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💰 Finance & Revenue20 June 2011
Banking regulations, Disclosure statement, Supplemental information, Financial statements, Income statement, Balance sheet