✨ Financial Disclosure Requirements
2878 NEW ZEALAND GAZETTE, No. 102 24 AUGUST 2012
(i) exposures secured by residential mortgages;
(ii) retail exposures as defined in Capital Adequacy
Framework (Internal Models Based Approach)
(BS2B), excluding those referred to by
subparagraph (i); and
(iii) corporate exposures as defined in Capital
Adequacy Framework (Internal Models Based
Approach) (BS2B); and
(iv) total credit exposures; and
(c) in any other case, the following:
(i) residential mortgage loans as defined in the
conditions of registration; and
(ii) total credit exposures.
3 Past due assets
(1) The amount of assets that are, as at the reporting date, past due
and not impaired, classified according to the following ageing
categories:
(a) less than 30 days past due;
(b) at least 30 days but less than 60 days past due;
(c) at least 60 days but less than 90 days past due; and
(d) at least 90 days past due.
(2) To avoid doubt, a registered bank may disclose information in
addition to that required by subclause (1) to provide further
ageing analysis of past due assets but if additional ageing
categories are used the amounts disclosed must be summed to
provide the total amounts required to be disclosed by
subclause (1).
4 Movements in individually impaired assets
Information on movements in the pre-allowance balance of
individually impaired assets over the full year or half year
accounting period as applicable, separately disclosing—
(a) the pre-allowance opening balance;
(b) additions;
(c) amounts written off;
(d) deletions;
(e) the pre-allowance closing balance; and
(f) the aggregate amount of individual credit impairment
allowances against individually impaired assets at the
reporting date.
5 Movements in balances of total individual credit impairment
allowances
(1) Information on movements in the balances of total individual
credit impairment allowances over the full year or half year
accounting period as applicable, separately disclosing—
(a) the opening balance;
(b) the charge (credit) to the statement of financial
performance for an increase or decrease in individual
credit impairment allowances;
(c) amounts written off;
(d) recoveries of amounts written off in previous periods;
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NZ Gazette 2012, No 102
✨ LLM interpretation of page content
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Financial Disclosure Requirements for Registered Banks
(continued from previous page)
💰 Finance & RevenueDisclosure, Financial statements, Asset quality, Credit exposure, Impaired assets, Banking group