New Zealand Gazette – 2011 – No. 88

Page 2426

✨ Financial Regulation Order

2426 NEW ZEALAND GAZETTE, No. 88 24 JUNE 2011

statements and group financial statements of that insurance business:

(e) if the overseas bank carries on in New Zealand any non-financial activities that are outside the banking group, a copy of the most recent publicly available financial statements and group financial statements of those non-financial activities:

(f) any additional information or explanations required to ensure the supplemental disclosure statement is not false or misleading.

(2) Subclause (1) does not apply to the extent that the matters required under that subclause are included in the general disclosure statement.

Part 3

Miscellaneous provisions

Length of interim accounting period

25 Length of interim accounting period

(1) This clause applies if an accounting period of a registered bank will be shorter or longer than 12 months as a result of—

(a) the date of registration of a company in terms of the Companies Act 1993; or

(b) a change in the balance date (as defined in section 7 of the Financial Reporting Act 1993) of a registered bank or company.

(2) If this clause applies, the Reserve Bank may, after consultation with the company or the registered bank, determine the length of any interim accounting period for the shorter or longer accounting period.

Revocation

26 Revocation

(1) The Registered Bank Disclosure Statement (Full and Half-Year—Overseas Incorporated Registered Banks) Order 2008 is revoked at the end of the day of 29 June 2011.

(2) Despite the revocation of the Registered Bank Disclosure Statement (Full and Half-Year—Overseas Incorporated Registered Banks) Order 2008, a disclosure statement for a balance date that occurs during the period that order is in force must be completed, and published, in accordance with that order.

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

Parliament House (depicted) was completed in 1918 and remains the primary seat of Parliament.

✨ LLM interpretation of page content

💰 Registered Bank Disclosure Statement Order 2011 (continued from previous page)

Domain💰 Finance & Revenue
KeywordsFinancial regulation, Disclosure statements, Banking terms, Publication requirements, Reserve Bank

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