✨ Banking Disclosure Regulations
30 AUGUST 2013 NEW ZEALAND GAZETTE, No. 121 3243
the registered bank, or of a member of its banking group, without also stating whether or not that person guarantees any of the obligations of the registered bank or any member of its banking group.
19 Disclosure of currency that is not New Zealand dollars
A registered bank must disclose the currency used if information is disclosed in a currency that is not New Zealand dollars.
20 Auditor’s report or review statement
(1) An auditor’s report on the full year disclosure statement of a registered bank must—
(a) include the information prescribed in clause 2 of Schedule 1; and
(b) be signed by the auditor, either in the auditor’s own name or the name of the auditor’s firm.
(2) An auditor’s report or review statement on the half year disclosure statement of a registered bank must—
(a) include the information prescribed in either clause 2 or clause 3 of Schedule 1; and
(b) be signed by the auditor, either in the auditor’s own name or the name of the auditor’s firm.
Subpart 2—Content of disclosure statements
21 Information to be included in full year disclosure statement
(1) A full year disclosure statement of a registered bank must include, in respect of the most recent full year accounting period,—
(a) all of the information prescribed in Schedule 2;
(b) the information prescribed in Schedules 4, 7, 13, 14, 15 and 17;
(c) if the registered bank has not been accredited by the Reserve Bank to use the internal models based approach to capital adequacy and is subject to a condition of registration requiring capital adequacy to be measured in accordance with Capital Adequacy Framework (Standardised Approach) (BS2A), the information prescribed in Schedule 9;
(d) if the registered bank has been fully accredited by the Reserve Bank to use the internal models based approach to capital adequacy and is subject to a condition of registration requiring capital adequacy to be measured primarily in accordance with Capital Adequacy Framework (Internal Models Based Approach) (BS2B), the information prescribed in Schedule 11; and
(e) if the registered bank has been partially accredited by the Reserve Bank to use the internal models based approach to capital adequacy and is therefore subject to conditions of registration requiring capital adequacy to be measured using a methodology based on Capital Adequacy Framework (Standardised Approach) (BS2A) and Capital Adequacy Framework (Internal Models
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NZ Gazette 2013, No 121
✨ LLM interpretation of page content
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General requirements for disclosure statements
(continued from previous page)
💰 Finance & RevenueDisclosure Statement, Currency, Auditor's Report, Review Statement, Full Year, Half Year, Registered Bank
💰 Content requirements for full year disclosure statements
💰 Finance & RevenueFull Year Disclosure Statement, Accounting Period, Capital Adequacy, Internal Models, Standardised Approach, Reserve Bank