✨ Disclosure Statement Requirements
554 NEW ZEALAND GAZETTE, No. 21 21 FEBRUARY 2014
(b) may contain information required for the purposes of regulation 38(3) of the Securities Regulations 2009.
19 Information about shareholders
The disclosure statement of a registered bank must not state or imply that a person is, or intends to become, a shareholder of the registered bank or of a member of its overseas banking group, without also stating whether or not that person guarantees any of the obligations of the registered bank or any member of its overseas banking group.
20 Disclosure of currency that is not New Zealand dollars
A registered bank must disclose the currency used if information is disclosed in a currency that is not New Zealand dollars.
21 Auditor’s report or review statement
(1) An auditor’s report on the full year disclosure statement of a registered bank must—
(a) include the information prescribed in clause 2 of Schedule 1; and
(b) be signed by the auditor, either in the auditor’s own name or the name of the auditor’s firm.
(2) An auditor’s report or review statement on the half year disclosure statement of a registered bank must—
(a) include the information prescribed in either clause 2 or clause 3 (as applicable) of Schedule 1; and
(b) be signed by the auditor, either in the auditor’s own name or the name of the auditor’s firm.
Subpart 2—Content of disclosure statement
22 Information to be included in full year disclosure statement
(1) A full year disclosure statement of a registered bank must include, in respect of the most recent full year accounting period—
(a) all of the information prescribed in Schedule 2; and
(b) the information prescribed in Schedules 4, 7, 9 to 11 and 13.
(2) Subclause (1)(b) does not apply to the extent that the information prescribed by that subclause is included in the financial statements prepared in accordance with clause 25.
23 Information to be included in half year disclosure statement
(1) A half year disclosure statement of a registered bank must include, in respect of the most recent half year accounting period—
(a) all of the information prescribed in Schedule 3; and
(b) the information prescribed in Schedules 5, 7, 9, 10, 12 and 14.
(2) Subclause (1)(b) does not apply to the extent that the information prescribed by that subclause is included in the financial statements prepared in accordance with clause 26.
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NZ Gazette 2014, No 21
✨ LLM interpretation of page content
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Disclosure statement requirements
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💰 Finance & RevenueDisclosure Statements, Shareholders, Currency, Auditor's Report, Schedule 1, Full Year Disclosure, Half Year Disclosure