✨ Banking Disclosure Requirements
30 AUGUST 2013 NEW ZEALAND GAZETTE, No. 121 3335
(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 26.
24 Information to be included in off quarter disclosure statement
(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; and
(b) the information prescribed in Schedules 6, 8, 9, 10, 12 and 14.
(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 26.
25 Financial statements for full year accounting period
(1) A full year disclosure statement of a registered bank must contain or be accompanied by financial statements of—
(a) the branch; and
(b) its banking group.
(2) The financial statements referred to in subclause (1) must be prepared in accordance with the requirements of the Financial Reporting Act 1993 as if—
(a) every reference in that Act to a group were a reference to the registered bank’s banking group; and
(b) for the branch, the registered bank and its banking group do not qualify for any exemptions under any differential reporting framework that applies to them.
(3) The financial statements referred to in subclause (1) must be presented in New Zealand dollars.
26 Financial statements for half year and off quarter accounting periods
(1) The half year and off quarter disclosure statements must include or be accompanied by interim financial statements of the registered bank’s banking group prepared in accordance with NZ IAS 34.
(2) The financial statements referred to in subclause (1) must be prepared as if the registered bank’s banking group does not qualify for any exemptions under any differential reporting framework that applies to them.
(3) The financial statements referred to in subclause (1) must be presented in New Zealand dollars.
Next Page →
NZ Gazette 2013, No 121
✨ LLM interpretation of page content
💰
Content Requirements for Off Quarter Disclosure Statements
(continued from previous page)
💰 Finance & RevenueOff quarter disclosure, Schedule 3, Schedule 6, Schedule 8, Schedule 9, Schedule 10, Schedule 12, Schedule 14
💰 Financial Statements for Full Year Accounting Period
💰 Finance & RevenueFull year disclosure, Financial Reporting Act 1993, Banking group
💰 Financial Statements for Half Year and Off Quarter Accounting Periods
💰 Finance & RevenueHalf year disclosure, Off quarter disclosure, NZ IAS 34