✨ Financial Disclosure Regulations
NEW ZEALAND GAZETTE, No. 88
24 JUNE 2011
Schedule 4
Supplementary financial disclosures and asset quality
Contents
Supplementary financial disclosures
| Page | ||
|---|---|---|
| 1 | Supplementary information on statement of financial position | 2446 |
| 2 | Supplementary information on related party transactions | 2447 |
| 3 | Supplementary information on income statement | 2448 |
| 4 | Accounting policies | 2448 |
Asset quality
| Page | ||
|---|---|---|
| 5 | Classes of assets to which clauses 6 to 10 apply | 2449 |
| 6 | Aggregate amounts | 2449 |
| 7 | Amount of interest revenue foregone | 2449 |
| 8 | Movements in pre-allowance balances | 2450 |
| 9 | Movements in balances of total individual credit impairment allowances or allowances for impairment loss created in respect of non-financial assets | 2450 |
| 10 | Movements in balance of collective credit impairment allowance | 2450 |
Supplementary financial disclosures
1
Supplementary information on statement of financial position
(1) The following information, in respect of the registered bank and the banking group, for the accounting period or the interim accounting period (as applicable), or as at the balance date, as the case may be:
(a) total interest earning and discount bearing assets:
(b) total interest and discount bearing liabilities:
(c) if assets presented in the statement of financial position have been used to secure any obligations, the nature and amount of the assets:
(d) the nature and amount of any assets not legally owned but presented in the statement of financial position:
(e) the total liabilities of the registered bank in New Zealand, net of amounts due to related parties (including amounts due to a subsidiary or affiliate of the registered bank):
(f) if applicable, the total retail deposits of the registered bank in New Zealand, as defined in the registered bank’s conditions of registration; and
(g) with respect to the insurance group for which group financial statements must be made available in accordance with clause 20 of Schedule 3, and with respect to any affiliated insurance group outside the overseas banking group—
(i) the nature and amount of any credit enhancements provided by the banking group; and
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NZ Gazette 2011, No 88
✨ LLM interpretation of page content
💰
Registered Bank Disclosure Statement Order 2011
(continued from previous page)
💰 Finance & RevenueFinancial regulation, Disclosure statements, Banking terms, Publication requirements, Reserve Bank