New Zealand Gazette – 2013 – No. 154

Page 4260

✨ Banking Financial Disclosures

NEW ZEALAND GAZETTE, No. 154

22 NOVEMBER 2013

Schedule 4—Full year

Additional financial disclosures

		Page
1	Additional information on statement of financial position	4260
2	Additional information on concentrations of credit risk	4260
3	Additional information on interest rate sensitivity	4260
4	Additional information on liquidity risk	4260
5	Reconciliation of mortgage-related amounts	4261

1

Additional information on statement of financial position

(1) The following information in respect of the registered bank and its banking group:

(a) total interest earning and discount bearing assets; and

(b) total interest and discount bearing liabilities.

(2) The information that is required to be disclosed under subclause (1) must include comparative figures for the previous corresponding period.

2

Additional information on concentrations of credit risk

(1) In disclosing information on concentrations of credit exposure in terms of customer and industry sector in compliance with paragraphs 34(c) and B8 of NZ IFRS 7, the information in subclause (2) in respect of the registered bank and its banking group.

(2) Separate disclosure of 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.

3

Additional information on interest rate sensitivity

(1) In addition to the sensitivity analysis of interest rate risk presented in compliance with NZ IFRS 7, the information in subclause (2) in respect of the registered bank and its banking group.

(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:

4

Additional information on liquidity risk

(1) In addition to the maturity analyses required by NZ IFRS 7 for financial liabilities, maturity analyses for financial assets that show the maturities using the same time bands and on the same basis as the maturity analyses of financial liabilities required by

Gazette.govt.nz — NZ Gazette 2013, No 154

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✨ LLM interpretation of page content

💰 Registered Bank Disclosure Statements Order (continued from previous page)

Domain💰 Finance & Revenue
KeywordsBanking, Financial Disclosures, Credit Risk, Interest Rate Sensitivity, Liquidity Risk, Mortgage Reconciliation

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