✨ Financial Disclosure Requirements
2494 NEW ZEALAND GAZETTE, No. 88 24 JUNE 2011
(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 branch equity
8 Head office account
9 Issued and paid up capital
9 Balances of reserve accounts
(a) Revaluation reserves
(b) Fair value reserves
(c) Other capital reserves
(d) Other revenue reserves
10 Balance of retained earnings
11 Minority interests
12 Total head office account and equity
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NZ Gazette 2011, No 88
✨ LLM interpretation of page content
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Financial disclosure requirements for banking groups
(continued from previous page)
💰 Finance & RevenueIncome statement, Balance sheet, Financial assets, Liabilities, Equity, NZ IAS 34, NZ IFRS 7