✨ Financial Disclosures
778 NEW ZEALAND GAZETTE, No. 27 8 MARCH 2013
capital), as well as any associated retained earnings or other reserves]
Less deductions from AT1 capital [if there are no deductions, this line and its associated itemisation may be omitted]
| [itemise each deduction from AT1 capital, adding rows as needed] | [deduction amount] | [subtotal: AT1 capital amount] |
| [subtotal: Tier 1 capital amount] |
Tier 2 capital
| [itemise any Tier 2 capital instruments not subject to phase-out from Tier 2 capital under the Reserve Bank of New Zealand’s Basel III transitional arrangements, adding rows as needed] | [amount for each instrument including any related share premium] |
| [itemise any Tier 2 capital instruments subject to phase-out from Tier 2 capital under the Reserve Bank of New Zealand’s Basel III transitional arrangements, adding rows as needed] | [qualifying amount] |
| [itemise any Tier 2 capital instruments issued by fully consolidated subsidiaries and held by third parties, adding rows as needed] | [amount] |
| Revaluation reserves | [amount] |
Less deductions from Tier 2 capital [if there are no deductions, this line and its associated itemisation may be omitted]
| [itemise each deduction from Tier 2 capital, adding rows as needed] | [deduction amount] | [subtotal: Tier 2 capital amount] |
| Total capital | [Total capital amount] |
(3) For the information required under subclause (2)—
(a) an item of Additional Tier 1 capital must be identified as being classified as equity or as a liability under generally accepted accounting practice, for example, by adding a footnote;
(b) if there is no Additional Tier 1 capital, that must be shown in the information, for example, with nil and dashes in the row under the heading for Additional Tier 1 capital;
(c) if there is no Tier 2 capital, that must be shown in the information, for example, with nil and dashes in the row under the heading for Tier 2 capital;
(d) the layout and text formatting in subclause (2) is indicative;
(e) the abbreviations \"CET1\" and \"AT1\" do not need to be used instead of the full wording of those terms if the full wording is preferred by the registered bank; and
(f) for the avoidance of doubt, the amounts required for the subtotals for Common Equity Tier 1 capital, Additional Tier 1 capital, Tier 1 capital and Tier 2 capital and for Total capital are as defined in this Order.
(4) Subclause (3)(a) does not apply to deductions from Additional Tier 1 capital.
2 Capital structure
(1) The information in subclauses (2) to (4) in respect of the registered bank’s banking group.
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NZ Gazette 2013, No 27
✨ LLM interpretation of page content
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Additional financial disclosures
(continued from previous page)
💰 Finance & RevenueFinancial disclosures, Capital adequacy, Tier 1 capital, Tier 2 capital, Deductions, Revaluation reserves