✨ Financial Disclosure Requirements
24 AUGUST 2012 NEW ZEALAND GAZETTE, No. 102 2853
be measured using a methodology based on Capital Adequacy Framework (Standardised Approach) (BS2A) and Capital Adequacy Framework (Internal Models Based Approach) (BS2B), any information set out in Schedules 9 and 11 that is applicable to that methodology.
(2) Paragraphs (b) to (e) of subclause (1) do not apply if the information is included in the financial statements prepared in accordance with clause 24.
22 Information to be included in half year disclosure statement
(1) A half year disclosure statement of a registered bank must include, in respect of the most recent half year accounting period,—
(a) all of the information prescribed in Schedule 3;
(b) the information prescribed in Schedules 5, 7, 13, 16 and 18;
(c) if the registered bank has not been accredited by the Reserve Bank to use the internal models based approach to capital adequacy and is subject to a condition of registration requiring capital adequacy to be measured in accordance with Capital Adequacy Framework (Standardised Approach) (BS2A), the information prescribed in Schedule 9;
(d) if the registered bank has been fully accredited by the Reserve Bank to use the internal models based approach to capital adequacy and is subject to a condition of registration requiring capital adequacy to be measured primarily in accordance with Capital Adequacy Framework (Internal Models Based Approach) (BS2B), the information prescribed in Schedule 11; and
(e) if the registered bank has been partially accredited by the Reserve Bank to use the internal models based approach to capital adequacy and is therefore subject to conditions of registration requiring capital adequacy to be measured using a methodology based on Capital Adequacy Framework (Standardised Approach) (BS2A) and Capital Adequacy Framework (Internal Models Based Approach) (BS2B), any information set out in Schedules 9 and 11 that is applicable to that methodology.
(2) Paragraphs (b) to (e) of subclause (1) do not apply if the information is included in the financial statements prepared in accordance with clause 25.
23 Information to be included in off quarter disclosure statements
(1) An off quarter disclosure statement of a registered bank must include, in respect of the most recent off quarter accounting period—
(a) all of the information prescribed in Schedule 3;
(b) the information prescribed in Schedules 6, 8, 13, 16 and 18;
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NZ Gazette 2012, No 102
✨ LLM interpretation of page content
💰
Full Year Disclosure Statement Content
(continued from previous page)
💰 Finance & RevenueFull Year Disclosure, Financial Reporting, Banking
💰 Half Year Disclosure Statement Requirements
💰 Finance & RevenueHalf Year Disclosure, Financial Reporting, Banking, Capital Adequacy
💰 Off Quarter Disclosure Statement Requirements
💰 Finance & RevenueOff Quarter Disclosure, Financial Reporting, Banking