✨ Financial Disclosure Requirements
NEW ZEALAND GAZETTE, No. 27
8 MARCH 2013
15 Historical summary of financial statements
(1) An historical summary of financial statements for the registered bank’s banking group for each of the 5 most recent consecutive full year accounting periods.
(2) The amounts in the historical summary of financial statements must be amounts that—
(a) are taken from financial statements of the registered bank’s banking group; and
(b) give a true and fair view of the results and the state of affairs of the registered bank’s banking group for the period concerned.
(3) The amounts that appear in the historical summary of financial statements must include the following:
(a) total interest revenue;
(b) total interest expense;
(c) total other revenue;
(d) total credit impairment losses charged to the income statement;
(e) total other expenses;
(f) net profit or loss before taxation;
(g) taxation;
(h) net profit or loss after taxation;
(i) net profit or loss attributable to non-controlling interests;
(j) the amount paid or provided for dividends;
(k) total assets;
(l) total individually impaired assets;
(m) total liabilities; and
(n) equity.
(4) A statement on whether or not the amounts specified in subclause (3) have been taken from audited financial statements.
16 Other material matters
Details of any matters relating to the business or affairs of the registered bank and its banking group that—
(a) are not contained elsewhere in the disclosure statement; and
(b) would, if disclosed, materially affect the decision of a person to subscribe for debt securities of which the registered bank or any member of the registered bank’s banking group is the issuer.
17 Directors’ statements
(1) A statement by the directors as to whether or not each director believes, after due enquiry, that, as at the date on which the disclosure statement is signed,—
(a) the disclosure statement contains all the information that is required by this Order; and
(b) the disclosure statement is not false or misleading.
(2) A statement by the directors as to whether or not each director believes, after due enquiry, that, over the full year accounting period—
(a) the registered bank has complied with all conditions of registration that applied during that period;
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NZ Gazette 2013, No 27
✨ LLM interpretation of page content
💰 Historical summary of financial statements for registered banks
💰 Finance & RevenueFinancial statements, Historical summary, Banking group, Interest revenue, Interest expense, Credit impairment, Net profit, Taxation, Dividends, Assets, Liabilities, Equity, Audited financial statements
💰 Other material matters for registered banks
💰 Finance & RevenueMaterial matters, Business affairs, Debt securities, Disclosure statement
💰 Directors’ statements for disclosure compliance
💰 Finance & RevenueDirectors’ statements, Disclosure compliance, Registration conditions, Due enquiry