✨ Banking Disclosure Regulations
3334 NEW ZEALAND GAZETTE, No. 121 30 AUGUST 2013
18 Disclosure statement not to contain offer of securities
A disclosure statement—
(a) must not contain any offer (within the meaning of section 2 of the Securities Act 1978) of securities; but
(b) may contain information required for the purposes of regulation 38(3) of the Securities Regulations 2009.
19 Information about shareholders
The disclosure statement of a registered bank must not state or imply that a person is, or intends to become, a shareholder of the registered bank or of a member of its overseas banking group, without also stating whether or not that person guarantees any of the obligations of the registered bank or any member of its overseas banking group.
20 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.
21 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 (as applicable) 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 statement
22 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; and
(b) the information prescribed in Schedules 4, 7, 9 to 11 and 13.
(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 25.
23 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; and
(b) the information prescribed in Schedules 5, 7, 9, 10, 12 and 14.
Next Page →
NZ Gazette 2013, No 121
✨ LLM interpretation of page content
💰 Prohibition of Securities Offers in Disclosure Statements
💰 Finance & RevenueDisclosure statements, Securities offers, Securities Act 1978, Securities Regulations 2009
💰 Disclosure of Shareholder Information
💰 Finance & RevenueShareholder disclosure, Registered banks, Overseas banking group, Guarantees
💰 Disclosure of Non-NZD Currency Information
💰 Finance & RevenueCurrency disclosure, Registered banks, Non-NZD currency
💰 Auditor’s Report Requirements
💰 Finance & RevenueAuditor’s report, Full year disclosure, Half year disclosure, Schedule 1, Schedule 2, Schedule 3
💰 Content Requirements for Full Year Disclosure Statements
💰 Finance & RevenueFull year disclosure, Schedule 2, Schedule 4, Schedule 7, Schedule 9, Schedule 10, Schedule 11, Schedule 13
💰 Content Requirements for Half Year Disclosure Statements
💰 Finance & RevenueHalf year disclosure, Schedule 3, Schedule 5, Schedule 7, Schedule 9, Schedule 10, Schedule 12, Schedule 14