✨ Banking Financial Disclosures
24 FEBRUARY 2012
NEW ZEALAND GAZETTE, No. 21
525
Schedule 4—Full year
Additional financial disclosures
Contents
| Page | ||
|---|---|---|
| 1 | Additional information on statement of financial position | 525 |
| 2 | Additional information on concentrations of credit risk | 525 |
| 3 | Additional information on interest rate sensitivity | 525 |
| 4 | Additional information on liquidity risk | 526 |
| 5 | Reconciliation of mortgage-related amounts | 526 |
1 Additional information on statement of financial position
(1) The following information in respect of the registered bank and its banking group:
(a) total interest earning and discount bearing assets; and
(b) total interest and discount bearing liabilities.
(2) The information that is required to be disclosed under subclause (1) must include comparative figures for the previous corresponding period.
2 Additional information on concentrations of credit risk
(1) In disclosing information on concentrations of credit exposure in terms of customer and industry sector in compliance with paragraphs 34(c) and B8 of NZ IFRS 7, the information in subclause (2) in respect of the registered bank and its banking group.
(2) Separate disclosure of credit risk exposure to the agricultural sector, if material to the registered bank’s banking group.
(3) For the purpose of the disclosure required by subclause (2), if the bank categorises sector credit risk concentrations using the Australian and New Zealand Standard Industrial Classification 2006, the amounts disclosed must relate to subdivision A01 “Agriculture” of that classification.
3 Additional information on interest rate sensitivity
(1) In addition to the sensitivity analysis of interest rate risk presented in compliance with NZ IFRS 7, the information in subclause (2) in respect of the registered bank and its banking group.
(2) An interest rate repricing schedule showing, for each class of financial assets and financial liabilities, contractual repricing or maturity dates, whichever dates are earlier, grouped into maturity bands including at least the following:
| Total | Up to 3 months | Over 3 months and up to 6 months | Over 6 months and up to 1 year | Over 1 year and up to 2 years | Over 2 years | Not interest-bearing |
|---|
Next Page →
NZ Gazette 2012, No 21
✨ LLM interpretation of page content
💰
Registered Bank Disclosure Statements Order 2012
(continued from previous page)
💰 Finance & RevenueBanking, Financial Statements, Disclosure Requirements, Directors Statements, Historical Summaries, Material Matters, Auditor's Report, Index