✨ Financial Disclosure Requirements
NEW ZEALAND GAZETTE, No. 88
24 JUNE 2011
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 8 and clauses 19 and 20 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) whether, in the auditor’s opinion, the supplementary information relating to credit and market risk exposures and capital adequacy that is required to be disclosed under Schedule 5 is in all material respects prepared in accordance with Capital Adequacy Framework (Basel I Approach) (BS2) and Capital Adequacy Framework (Standardised Approach) (BS2A) and disclosed in accordance with Schedule 5.
3 Auditor’s report in respect of general disclosure statement: interim accounting period
The auditor’s report in respect of a general disclosure statement for an interim accounting period must meet the requirements of clause 2 or,—
(a) for financial statements prepared in accordance with clause 23 of this order, state—
(i) that the financial statements have 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 financial statements do not present a true and fair view of the matters to which they relate; and
(b) for supplementary information that is required to be disclosed under Schedules 4 and 6 to 8 and clauses 19 and 20 of Schedule 3 (as applicable), state—
(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 does not fairly state the matters to which it relates in accordance with those Schedules; and
(c) for supplementary information relating to credit and market risk exposures and capital adequacy that is required to be disclosed under Schedule 5, state—
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NZ Gazette 2011, No 88
✨ LLM interpretation of page content
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Registered Bank Disclosure Statement Order 2011
(continued from previous page)
💰 Finance & RevenueFinancial regulation, Disclosure statements, Banking terms, Publication requirements, Reserve Bank