New Zealand Gazette – 2012 – No. 102

Page 2956

✨ Banking Financial Disclosures

NEW ZEALAND GAZETTE, No. 102

24 AUGUST 2012

Schedule 5—Half year

Additional financial disclosures

Contents	Page
1 Additional information on statement of financial position	2956
2 Additional information on income statement	2956
3 Additional information on concentrations of credit risk	2957
4 Additional information on concentrations of funding	2957
5 Additional information on interest rate sensitivity	2957
6 Additional information on liquidity risk	2957
7 Registered bank profitability and size	2958
8 Reconciliation of mortgage-related amounts	2958

1 Additional information on statement of financial position

(1) The following information in respect of the registered bank’s banking group—

(a) total interest earning and discount bearing assets;
(b) total interest and discount bearing liabilities;
(c) the amount of any financial assets that have been pledged as collateral for liabilities or contingent liabilities, presented on a basis that is consistent with any such information disclosed in the financial statements for the most recent full year accounting period and that complies with paragraph 14 of NZ IFRS 7;
(d) total amounts due from related entities; and
(e) total amounts due to related entities.

(2) The following information in respect of the branch:

(a) 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); and
(b) if the registered bank’s conditions of registration limit its retail deposits in New Zealand, the total retail deposits of the registered bank in New Zealand.

(3) In paragraphs (d) and (e) of subclause (1), related entities does not include key management personnel of the registered bank’s banking group.

2 Additional information on income statement

Within the interim financial statements included in the half year disclosure statement in accordance with clause 26 of Part 2, either in the income statement or in the explanatory notes, information allowing the following amounts to be separately identified:

(a) net trading gains or losses;
(b) if applicable, credit risk adjustments on financial assets at fair value;
(c) other fair value adjustments not included in the amounts referred to in subclause (b); and

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, Financial position, Credit risk, Interest rate sensitivity, Liquidity risk, Profitability, Mortgage reconciliation

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