✨ Banking Financial Disclosures
Schedule 8—Off quarters
Asset quality
Contents
| Page | |
|---|---|
| 1 | Asset quality breakdown by major type of credit exposure |
| 2 | End-period balances |
| 3 | Charges to the statement of financial performance |
| 4 | Asset quality for financial assets designated at fair value |
1 Asset quality breakdown by major type of credit exposure
The information that is required to be disclosed under clauses 2 to 4 must be categorised according to the following types of credit exposure:
(a) 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 following:
(i) residential mortgage loans;
(ii) on balance sheet corporate exposures; and
(iii) on balance sheet exposures excluding those referred to by subparagraphs (i) and (ii) and excluding exposures to sovereigns and central banks, multilateral development banks and other international organisations, public sector entities, and banks; and
(iv) total credit exposures;
(b) 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 following:
(i) exposures secured by residential mortgages;
(ii) retail exposures as defined in Capital Adequacy Framework (Internal Models Based Approach) (BS2B), excluding those referred to by subparagraph (i); and
(iii) corporate exposures as defined in Capital Adequacy Framework (Internal Models Based Approach) (BS2B); and
(iv) total credit exposures; and
(c) in any other case, the following:
(i) residential mortgage loans as defined in the conditions of registration; and
(ii) total credit exposures.
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NZ Gazette 2013, No 121
✨ LLM interpretation of page content
💰
Additional Financial Disclosures for Registered Banks
(continued from previous page)
💰 Finance & RevenueFinancial reporting, Banking regulations, Asset quality, Credit exposure, Disclosure requirements