✨ Financial Disclosures
22 NOVEMBER 2013 NEW ZEALAND GAZETTE, No. 154 4263
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.
7 Reconciliation of mortgage-related amounts
(1) The information in subclause (2) in respect of the registered bank’s banking group as at the reporting date.
(2) A table providing a reconciliation between any figures disclosed elsewhere in the half year disclosure statement that relate to mortgages on residential property, including but not limited to amounts described by any of the following terms:
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NZ Gazette 2013, No 154
✨ LLM interpretation of page content
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Additional Financial Disclosures Schedule
(continued from previous page)
💰 Finance & RevenueFinancial Statements, Credit Risk, Interest Rate Sensitivity, Liquidity Risk, Mortgage Reconciliation