✨ Financial Disclosures
3360 NEW ZEALAND GAZETTE, No. 121 30 AUGUST 2013
Schedule 6—Off quarters
Additional financial disclosures
Contents
| Page | |
|---|---|
| 1 | Additional information on statement of financial position ......................3360 |
| 2 | Additional information on income statement...........................................3360 |
| 3 | Additional information on liquidity risk ..................................................3361 |
| 4 | Registered bank profitability and size......................................................3361 |
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1 Additional information on statement of financial position
(1) The following information in respect of the registered bank’s banking group as at the off quarter reporting date:
(a) total interest earning and discount bearing assets;
(b) total interest and discount bearing liabilities;
(c) the amount of any financial assets that have been pledged as collateral for liabilities or contingent liabilities, 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 paragraph 14 of NZ IFRS 7;
(d) total amounts due from related entities; and
(e) total amounts due to related entities.
(2) The following information in respect of the branch:
(a) the total liabilities of the registered bank in New Zealand, net of amounts due to related parties (including amounts due to a subsidiary or affiliate of the registered bank); and
(b) if the registered bank’s conditions of registration limit its retail deposits in New Zealand, the total retail deposits of the registered bank in New Zealand.
(3) In paragraphs (d) and (e) of subclause (1), related entities excludes key management personnel of the registered bank’s banking group.
2 Additional information on income statement
Within the interim financial statements included in the off quarter disclosure statement in accordance with clause 26 of Part 2, either in the income statement or in the explanatory notes, information allowing the following amounts to be separately identified:
(a) net trading gains or losses;
(b) if applicable, credit risk adjustments on financial assets at fair value;
(c) other fair value adjustments not included in the amounts referred to in paragraph (b); and
(d) other operating income excluding amounts referred to in paragraphs (a) to (c).
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NZ Gazette 2013, No 121
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Additional Financial Disclosures
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💰 Finance & RevenueFinancial disclosure, Statement of financial position, Income statement, Liquidity risk, Registered bank, Profitability