24 FEBRUARY 2012 NEW ZEALAND GAZETTE, No. 21 577

Registered Bank Disclosure Statements

(Overseas Incorporated Registered Banks) Order 2012

JERRY MATEPARAE, Governor-General

Order in Council

At Wellington this 20th day of February 2012

Present:

His Excellency the Governor-General in Council

Pursuant to section 81 of the Reserve Bank of New Zealand Act 1989, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the advice of the Minister of Finance given in accordance with a recommendation of the Reserve Bank of New Zealand, makes the following Order.

Contents Page

1 Title............................................................................................................ 579
2 Commencement ......................................................................................... 579
3 Application................................................................................................. 579
4 Interpretation.............................................................................................. 579
5 Accounting periods for disclosure statements............................................ 583

Part 1—General requirements for disclosure statements

6 General requirements for disclosure statements......................................... 584
7 Disclosure statement of overseas financial statements............................... 585
8 Full and half year disclosure statements to be audited............................... 585
9 Publication on Internet............................................................................... 585
10 Time of publication.................................................................................... 586
11 Delivery to Reserve Bank .......................................................................... 586
12 Requests for copies .................................................................................... 586
13 First disclosure statement........................................................................... 587

Part 2—Content of disclosure statements

Subpart 1—General requirements

14 Information must be in English.................................................................. 588
15 Disclosure statement not to be false or misleading .................................... 588
16 Requirements when registered bank is unable to disclose information................ 588
17 Comparative information ........................................................................... 588
18 Disclosure statement not to contain offer of securities .............................. 588
19 Information about shareholders ................................................................. 589
20 Disclosure of currency that is not New Zealand dollars ............................ 589
21 Auditor’s report or review statement ......................................................... 589

Subpart 2—Content of disclosure statement

22 Information to be included in full year disclosure statement ....................... 589
23 Information to be included in half year disclosure statement..................... 589
24 Information to be included in off quarter disclosure statement.................. 590
25 Financial statements for full year accounting period ................................. 590
26 Financial statements for half year and off quarter accounting periods....... 590

Part 3—Miscellaneous provisions

27 Revocation ................................................................................................. 590