✨ Financial Disclosure Requirements
3358 NEW ZEALAND GAZETTE, No. 121 30 AUGUST 2013
(d) other operating income excluding amounts referred to in subclauses (a) to (c).
3 Additional information on concentrations of credit risk
(1) In respect of the registered bank’s banking group, information on concentrations of credit exposure in terms of customer and industry sector as if paragraphs 34(c) and B8 of NZ IFRS 7 applied to the half year disclosure statement.
(2) The information required to be disclosed by subclause (1) must separately show the registered bank’s banking group’s credit risk exposure to the agricultural sector, if material to the registered bank’s banking group.
(3) For the purpose of the disclosure required by subclause (2), if the bank categorises sector credit risk concentrations using the Australian and New Zealand Standard Industrial Classification 2006, the amounts disclosed must relate to subdivision A01 "Agriculture" of that classification.
4 Additional information on concentrations of funding
In respect of the registered bank’s banking group, information on concentrations of funding in terms of customer and industry sector and in terms of geographical area as if paragraphs 34(c) and B8 of NZ IFRS 7 applied to the half year disclosure statement.
5 Additional information on interest rate sensitivity
(1) In respect of the registered bank’s banking group, the information on interest rate risk in subclause (2).
(2) An interest rate repricing schedule showing, for each class of financial assets and financial liabilities, contractual repricing or maturity dates, whichever dates are earlier, grouped into maturity bands including at least the following:
| Total | Up to 3 months | Over 3 months and up to 6 months | Over 6 months and up to 1 year | Over 1 year and up to 2 years | Over 2 years | Not interest-bearing |
6 Additional information on liquidity risk
(1) In respect of the registered bank’s banking group, maturity analyses of financial liabilities as if the requirements of paragraphs 39(a) and (b), and paragraphs B10A to B11D of Appendix B, of NZ IFRS 7 applied.
(2) In respect of the registered bank’s banking group, maturity analyses of financial assets using the same time bands and on the same basis as the maturity analyses of financial liabilities required by subclause (1).
(3) In disclosing the information required by subclauses (1) and (2), the registered bank must include an "on demand" time band in the maturity analyses of the registered bank’s banking group’s financial assets and liabilities.
(4) An analysis of financial assets held by the registered bank’s banking group for the purpose of managing liquidity risk, presented on a basis that is consistent with any such information disclosed in the financial statements for the most recent full year accounting period and that complies with NZ IFRS 7.
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NZ Gazette 2013, No 121
✨ LLM interpretation of page content
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Additional Financial Disclosures
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💰 Finance & RevenueFinancial disclosure, Interest rate repricing, Liquidity risk, Maturity analyses, Profitability, Mortgage reconciliation