New Zealand Gazette – 2012 – No. 21

Page 590

✨ Banking Regulations

590 NEW ZEALAND GAZETTE, No. 21 24 FEBRUARY 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 (No 4) 2011 is revoked at the end of the day of 30 March 2012.

Gazette.govt.nz — NZ Gazette 2012, No 21

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✨ LLM interpretation of page content

💰 Information to be included in off quarter disclosure statement (continued from previous page)

Domain💰 Finance & Revenue
KeywordsBanking, Disclosure statement, Off quarter accounting period, Schedule 3, Schedule 6, Schedule 8, Schedule 9, Schedule 10, Schedule 12, Schedule 14

💰 Financial statements for full year accounting period

Domain💰 Finance & Revenue
KeywordsBanking, Financial statements, Full year accounting period, Banking group, Financial Reporting Act 1993

💰 Financial statements for half year and off quarter accounting periods

Domain💰 Finance & Revenue
KeywordsBanking, Financial statements, Half year accounting period, Off quarter accounting period, NZ IAS 34

💰 Revocation of Registered Bank Disclosure Statements Order

Domain💰 Finance & Revenue
KeywordsBanking, Revocation, Registered Bank Disclosure Statements Order, Overseas Incorporated Registered Banks

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