✨ Banking Disclosure Requirements
NEW ZEALAND GAZETTE, No. 121 30 AUGUST 2013
Based Approach) (BS2B), any information set out in Schedules 9 and 11 that is applicable to that methodology.
(2) Paragraphs (b) to (e) of subclause (1) do not apply if the information is included in the financial statements prepared in accordance with clause 24.
22 Information to be included in half year disclosure statement
(1) A half year disclosure statement of a registered bank must include, in respect of the most recent half year accounting period,—
(a) all of the information prescribed in Schedule 3;
(b) the information prescribed in Schedules 5, 7, 13, 16 and 18;
(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 Based Approach) (BS2B), any information set out in Schedules 9 and 11 that is applicable to that methodology.
(2) Paragraphs (b) to (e) of subclause (1) do not apply if the information is included in the financial statements prepared in accordance with clause 25.
23 Information to be included in off quarter disclosure statements
(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;
(b) the information prescribed in Schedules 6, 8, 13, 16 and 18;
(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
Next Page →
NZ Gazette 2013, No 121
✨ LLM interpretation of page content
💰
Content requirements for half year disclosure statements
(continued from previous page)
💰 Finance & RevenueHalf Year Disclosure Statement, Accounting Period, Capital Adequacy, Internal Models, Standardised Approach, Reserve Bank
💰 Content requirements for off quarter disclosure statements
💰 Finance & RevenueOff Quarter Disclosure Statement, Accounting Period, Capital Adequacy, Internal Models, Standardised Approach, Reserve Bank