✨ Banking Disclosure Statements Order
4246 NEW ZEALAND GAZETTE, No. 154 22 NOVEMBER 2013
in accordance with the books and records of the registered bank and its banking group;
(h) whether or not, in the auditor’s opinion,—
(i) for an auditor’s report that relates to a full year disclosure statement, having regard to any information or explanations that may have been added by the registered bank under sections 11(2) and 14(2) of the Financial Reporting Act 1993, the financial statements of the registered bank and its banking group give a true and fair view of the matters to which they relate and, if they do not, the respects in which they fail to give such a view; and
(ii) for an auditor’s report that relates to a half year disclosure statement, the interim financial statements of the registered bank’s banking group are prepared, in all material respects, in accordance with NZ IAS 34;
(i) whether or not, in the auditor’s opinion, the information that is required to be disclosed under the applicable schedules listed in subclause (3) fairly states the matters to which it relates in accordance with those schedules and, if it does not, the respects in which it fails to fairly state those matters;
(j) if the registered bank meets the condition in clause 21(1)(c) of Part 2, for the information relating to capital adequacy that is required to be disclosed under Schedule 9—
(i) that the information has been examined by the auditor;
(ii) whether or not anything has come to the auditor’s attention which would cause the auditor to believe that the information is not in all material respects prepared in accordance with the bank’s conditions of registration and disclosed in accordance with Schedule 9;
(k) if the registered bank meets the condition in clause 21(1)(d) of Part 2, for information relating to capital adequacy that is required to be disclosed under Schedule 11—
(i) that the information has been examined by the auditor; and
(ii) whether or not anything has come to the auditor’s attention which would cause the auditor to believe that the information is not in all material respects prepared in accordance with the bank’s conditions of registration and with the bank’s internal models for credit risk and operational risk as accredited by the Reserve Bank of New Zealand and disclosed in accordance with Schedule 11; and
(l) if the registered bank meets the condition in clause 21(1)(e) of Part 2, for the information relating to
Next Page →
NZ Gazette 2013, No 154
✨ LLM interpretation of page content
💰
Registered Bank Disclosure Statements Order
(continued from previous page)
💰 Finance & Revenue18 November 2013
Banking, Disclosure, Financial Statements, Regulation, Audit, Review