New Zealand Gazette – 2013 – No. 27

Page 750

✨ Financial Regulations

750 NEW ZEALAND GAZETTE, No. 27 8 MARCH 2013

25 Financial statements for half year and off quarter accounting periods

(1) The half year and off quarter disclosure statement must contain or be accompanied by interim financial statements of the registered bank’s banking group prepared in accordance with NZ IAS 34.

(2) The financial statements referred to in subclause (1) must be prepared as if the registered bank’s banking group does 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.

Part 3
Miscellaneous provisions

26 Revocation
The Registered Bank Disclosure Statements (New Zealand Incorporated Registered Banks) Order (No 2) 2012 is revoked at the end of the day of 30 March 2013.

Gazette.govt.nz — NZ Gazette 2013, No 27

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✨ LLM interpretation of page content

💰 Financial statements for half year and off quarter accounting periods (continued from previous page)

Domain💰 Finance & Revenue
KeywordsBanking, Financial Statements, Half Year Accounting, Off Quarter Accounting, NZ IAS 34, New Zealand Dollars

💰 Revocation of Registered Bank Disclosure Statements Order

Domain💰 Finance & Revenue
KeywordsRevocation, Banking, Disclosure Statements, Order 2012

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Additional Sources

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27 issues of The New Zealand Advertiser and Bay of Islands Gazette (1840) were sourced from Papers Past (public domain).
Gazette Extraordinary No. 1 (1840), held at the Alexander Turnbull Library, Wellington, New Zealand. Imaged by Luke Howison at the National Library reading rooms; PDF released into the public domain.

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