✨ Financial Disclosure Requirements
24 JUNE 2011 NEW ZEALAND GAZETTE, No. 88 2495
12 Term and/or perpetual subordinated debt
13 The categories of financial liability listed in paragraph E3 of NZ IFRS 7
14 Derivative financial instruments
15 Deferred tax liability
16 Other liabilities
17 Total liabilities and branch equity
18 Total interest earning and discount bearing assets
19 Total interest and discount bearing liabilities
20 Total amounts due from related parties
21 Total amounts due to related parties
22 If assets shown 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 shown in the statement of financial position
24 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)
25 If applicable, the total retail deposits of the registered bank in New Zealand, as defined in the registered bank’s conditions of registration.
Asset quality
5 Classes of assets to which clauses 6 to 8 apply
(1) Clauses 6 to 8 apply 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.
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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