✨ Banking Disclosure Statements
8 MARCH 2013 NEW ZEALAND GAZETTE, No. 27 749
23 Information to be included in off quarter disclosure statements
(1) An off quarter disclosure statement of a registered bank must include, in respect of the most recent off quarter accounting period—
(a) all of the information prescribed in Schedule 3;
(b) the information prescribed in Schedules 6, 8, 13, 16 and 18;
(c) if the registered bank has not been accredited by the Reserve Bank to use the internal models based approach to capital adequacy and is subject to a condition of registration requiring capital adequacy to be measured in accordance with Capital Adequacy Framework (Standardised Approach) (BS2A), the information prescribed in Schedule 10;
(d) if the registered bank has been fully accredited by the Reserve Bank to use the internal models based approach to capital adequacy and is subject to a condition of registration requiring capital adequacy to be measured primarily in accordance with Capital Adequacy Framework (Internal Models Based Approach) (BS2B), the information prescribed in Schedule 12; and
(e) if the registered bank has been partially accredited by the Reserve Bank to use the internal models based approach to capital adequacy and is therefore subject to conditions of registration requiring capital adequacy to be measured using a methodology based on Capital Adequacy Framework (Standardised Approach) (BS2A) and Capital Adequacy Framework (Internal Models Based Approach) (BS2B), any information set out in Schedules 10 and 12 that is applicable to that methodology.
(2) Paragraphs (b) to (e) of subclause (1) do not apply if the information is included in the financial statements prepared in accordance with clause 25.
24 Financial statements for full year accounting period
(1) A full year disclosure statement of a registered bank must contain or be accompanied by the financial statements of—
(a) the registered bank; and
(b) its banking group.
(2) The financial statements referred to in subclause (1) must be prepared in accordance with the requirements of the Financial Reporting Act 1993 as if—
(a) every reference in that Act to a group were a reference to the registered bank’s banking group; and
(b) the registered bank and its banking group do not qualify for any exemptions under any differential reporting framework that applies to them.
(3) The financial statements referred to in subclause (1) must be presented in New Zealand dollars.
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NZ Gazette 2013, No 27
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Information to be included in off quarter disclosure statements
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💰 Finance & Revenue4 March 2013
Banking, Financial Disclosure, Off Quarter Statements, Capital Adequacy, Schedules
💰 Financial statements for full year accounting period
💰 Finance & RevenueBanking, Financial Statements, Full Year Accounting, Financial Reporting Act