✨ Banking Disclosure Regulations
24 AUGUST 2012
NEW ZEALAND GAZETTE, No. 102
2939
to believe that the financial statements have not been prepared, in all material respects, in accordance with NZ IAS 34; and
(b) for the information that is required to be disclosed under Schedules 5, 7, 10, 12 and 14, state—
(i) that the information has been examined by the auditor; and
(ii) whether or not anything has come to the auditor’s attention which would cause the auditor to believe that the information does not fairly state the matters to which it relates in accordance with those schedules; and
(c) for the information relating to credit and market risk exposures and capital adequacy that is required to be disclosed under Schedule 9, state—
(i) that the information has been examined by the auditor; and
(ii) whether or not anything has come to the auditor’s attention which would cause the auditor to believe that the information is not in all material respects prepared in accordance with Capital Adequacy Framework (Basel I Approach) (BS2) and Capital Adequacy Framework (Standardised Approach) (BS2A) and disclosed in accordance with Schedule 9.
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Banking Disclosure Regulations
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