✨ Disclosure Statements Requirements
30 AUGUST 2013 NEW ZEALAND GAZETTE, No. 121 3331
(2) A half year disclosure statement of a registered bank must be reviewed by an auditor if it is not audited.
(3) An auditor’s report or review statement must meet the requirements of clause 21.
9 Publication on Internet
(1) A disclosure statement is published when it is made available on the registered bank’s Internet site for New Zealand.
(2) A disclosure statement published on a registered bank’s Internet site must be—
(a) publicly available at no charge;
(b) readily accessible from the main landing page or front page for the registered bank’s Internet site via a link labelled “disclosure statements”; and
(c) maintained on the registered bank’s Internet site for at least 5 years after the last day on which the disclosure statement must be published.
10 Time of publication
(1) A registered bank must publish—
(a) a full year disclosure statement within 3 months of the reporting date for the full year disclosure statement;
(b) a half year disclosure statement within—
(i) 2 months of the reporting date for the half year disclosure statement; or
(ii) if the Reserve Bank considers the registered bank has reasonable grounds for not being able to comply with subparagraph (i), 3 months of the reporting date for the half year disclosure statement; and
(c) an off quarter disclosure statement within 2 months of the reporting date for the off quarter disclosure statement.
(2) A first disclosure statement must be published by a registered bank on the day of the registered bank’s registration.
(3) A disclosure statement that is an overseas financial statement under clause 7 must be published by a registered bank before the end of the first working day after the day on which it enters the public domain in the registered bank’s country of domicile.
11 Delivery to Reserve Bank
(1) On the day a disclosure statement is published the disclosure statement must be sent to the Reserve Bank by the registered bank.
(2) If the Reserve Bank specifies a form or format for the disclosure statement to be sent to it, the disclosure statement must be provided in the form or format specified by the Reserve Bank.
(3) The Reserve Bank may specify more than one form or format.
12 Requests for copies
(1) A person may request a copy of any of a registered bank’s disclosure statements.
Next Page →
NZ Gazette 2013, No 121
✨ LLM interpretation of page content
💰
General Requirements for Disclosure Statements
(continued from previous page)
💰 Finance & RevenueDisclosure statements, Full year, Half year, Off quarter, First disclosure, Registered banks, Auditor review, Internet publication, Time of publication, Delivery to Reserve Bank, Requests for copies