New Zealand Gazette – 2012 – No. 102

Page 2936

✨ Banking Regulations

2936 NEW ZEALAND GAZETTE, No. 102 24 AUGUST 2012

24 Information to be included in off quarter disclosure statement

(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; and

(b) the information prescribed in Schedules 6, 8, 9, 10, 12 and 14.

(2) Subclause (1)(b) does not apply to the extent that the information prescribed by that subclause is included in the financial statements prepared in accordance with clause 26.

25 Financial statements for full year accounting period

(1) A full year disclosure statement of a registered bank must contain or be accompanied by financial statements of—

(a) the branch; and

(b) its banking group.

(2) The financial statements referred to in subclause (1) must be prepared in accordance with the requirements of the Financial Reporting Act 1993 as if—

(a) every reference in that Act to a group were a reference to the registered bank’s banking group; and

(b) for the branch, the registered bank and its banking group do not qualify for any exemptions under any differential reporting framework that applies to them.

(3) The financial statements referred to in subclause (1) must be presented in New Zealand dollars.

26 Financial statements for half year and off quarter accounting periods

(1) The half year and off quarter disclosure statements must include or be accompanied by interim financial statements of the registered bank’s banking group prepared in accordance with NZ IAS 34.

(2) The financial statements referred to in subclause (1) must be prepared as if the registered bank’s banking group does not qualify for any exemptions under any differential reporting framework that applies to them.

(3) The financial statements referred to in subclause (1) must be presented in New Zealand dollars.

Part 3

Miscellaneous provisions

27 Revocation

The Registered Bank Disclosure Statements (Overseas Incorporated Registered Banks) Order 2012 is revoked at the end of the day of 29 September 2012.

Gazette.govt.nz — NZ Gazette 2012, No 102

Parliament House (depicted) was completed in 1918 and remains the primary seat of Parliament.

✨ LLM interpretation of page content

💰 Banking Disclosure Regulations (continued from previous page)

Domain💰 Finance & Revenue
KeywordsBanking regulations, Disclosure statements, Off quarter disclosure, Full year financial statements, Half year financial statements, Revocation of previous order

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