Bank prudential requirements documents

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Standards and requirements for banks

A list of documents incorporated by reference in the Orders in Council, which govern disclosure requirements for registered banks.

Published:

Last updated:

Bank prudential requirements documents

These documents have legal effect as part of those Orders as provided for by Section 81AA(3) of the Banking (Prudential Supervision) Act 1989 and Schedule 1 of the Non-Bank Deposit Takers Act 2013.

The table below provides current and previous versions of 11 documents from the Banking Prudential Requirements:

Capital Adequacy Framework (Standardised Approach) (BS2A)

Capital Adequacy Framework (Internal Models Based Approach) (BS2B)

Connected Exposures Policy (BS8)

BPR100: Capital Adequacy

BPR110: Capital Definitions

BPR130: Credit Risk RWAs Overview

BPR131: Standardised Credit Risk RWAs

BPR133: IRB Credit Risk RWAs

BPR140: Market Risk

BPR160: Insurance, Securitisation and Loan Transfers

BPR001: Glossary.

This makes available to people preparing and reading bank disclosure statements the versions of documents that were in place at relevant time periods.

These documents date back a maximum of 5 years; the period banks are required to keep a disclosure statement on their websites after publication.

Capital Adequacy Framework (Standardised approach) (BS2A)

Effective dates

Links

Reason for change

1 November 2015 to September 2021

BS2A November 2015 Superseded
(PDF 1.3 MB)

Changes for investor property, now replaced by BPRs

Capital Adequacy Framework (Internal models-based approach) (BS2B)

Effective dates

Links

Reason for change

1 November 2015 to September 2021

BS2B November 2015 Superseded
(PDF 1.1 MB)

Changes for investor property, now replaced by BPRs

Connected exposures policy (BS8)

Effective dates

Links

Reason for change

1 November 2015 to 30 September 2021

BS8 November 2015 Superseded
(PDF 551 KB)

Compendium requirement

1 October 2021 to 30 September 2023

BS8 October 2021
(PDF 70 KB)

Changes for investor property

1 October 2023 onwards

BS8 October 2023
(PDF 679 KB

Align with capital adequacy framework

BPR100: Capital Adequacy

Effective dates

Links

Reason for change

1 October 2021 to30 June 2024

BPR100 Capital adequacy superseded
(PDF 1MB)

Capital Review first release

1 July 2024 to present

BPR100 Current version
(PDF 652KB)

Amended to incorporate changes to minimum capital ratios and minor edit to update legislative reference

BPR110: Capital Definitions

Effective dates

Links

Reason for change

1 October 2021 to 30 September 2023

BPR110 Capital Definitions Superseded
(PDF 1.2 MB)

Capital Review first release

1 October 2023 to present

BPR110 Current version
(PDF 1.26 MB)

Amended to incorporate mutual capital instrument

BPR130: Credit Risk RWAs Overview

Effective dates

Links

Reason for change

1 July 2021 to 30 September 2023

BPR130 Credit Risk RWAs Superseded
(PDF 907KB)

Capital Review first release

1 October 2023 to 30 June 2024

BPR130 Credit Risk RWAs Overview Superseded
(PDF 515 KB)

Amended to incorporate changes to risk weights

1 July 2024 to present

BPR130 Current version
(PDF 543KB)

Minor edit to update legislative reference

BPR131: Standardised Credit Risk RWAs

Effective dates

Links

Reason for change

1 October 2021 to 30 September 2023

BPR131 Standardised Credit Risk RWAs Superseded (PDF 1.6MB)

Capital Review first release

1 October 2023 to 31 March 2024

BPR131 Standardised Credit Risk RWAs Superseded (PDF 836 KB)

Amended to incorporate changes to risk weights

1 April 2024 to 30 June 2024

BPR131 Standardised Credit Risk RWAs Superseded (PDF 950 KB)

Minor drafting amendments

1 July 2024 to present

BPR131 Current version
(PDF 967 KB)

Amended to clarify treatment of certain exposures

BPR133: IRB Credit Risk RWAs

Effective dates

Links

Reason for change

1 October 2021 to 30 September 2023

BPR133 RB Credit Risk RWAs Superseded
(PDF 1.6MB)

Capital Review first release

1 October 2023 to 30 June 2024

BPR133 IRB Credit Risk RWAs Superseded
(PDF 910 KB)

Amended to incorporate changes to risk weights

1 July 2024 to present

BPR133 Current version
(PDF 1.1MB)

Minor edit to update legislative reference

BPR140: Market Risk

Effective dates

Links

Reason for change

1 October 2021 to 30 June 2024

BPR140 Market Risk Superseded
(PDF 1.3MB)

Capital Review first release

1 July 2024 to present

BPR140 Current version
(PDF 784 KB)

Minor edit to update legislative reference

BPR160: Insurance, Securitisation and Loan Transfers

Effective dates

Links

Reason for change

1 October 2021 to 30 June 2024

BPR160 Insurance, Securitisation and Loan Transfers Superseded (PDF 859KB)

Capital Review first release

1 July 2024 to present

BPR160 Current version
(PDF 527KB)

Minor edit to update legislative reference

BPR001: Glossary

Effective dates

Links

Reason for change

1 July 2021 to 30 September 2023

Glossary Superseded
(PDF 970 KB)

Capital Review first release

1 October 2023 to present

BPR001 Current version
(PDF 551 KB)

Amended definitions

Print copies of the documents in the tables above may also be inspected free of charge at the Reserve Bank, No 2 The Terrace, Wellington, during normal office hours. We will accommodate reasonable requests for copies of the documents.

Documents of external organisations

The Orders also incorporate by reference the following accounting standards and documents:

New Zealand Equivalent to International Accounting Standard 1– Presentation of Financial Statements (NZ IAS 1)

New Zealand Equivalent to International Accounting Standard 24 – Related party Disclosures (NZ IAS 24)

New Zealand Equivalent to International Accounting Standard 32 – Financial Instruments: Presentation (NZ IAS 32)

New Zealand Equivalent to International Accounting Standard 34 – Interim Financial Reporting (NZ IAS 34)

New Zealand Equivalent to International Accounting Standard 39 – Financial Instruments: Recognition and Measurement (NZ IAS 39)

New Zealand Equivalent to International Financial Reporting Standard 7 – Financial Instruments: Disclosures (NZ IFRS 7)

New Zealand Equivalent to International Financial Reporting Standard 9 – Financial Instruments (NZ IFRS 9)

New Zealand Equivalent to International Financial Reporting Standard 13 – Fair Value Measurement (NZ IFRS 13)

New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting (NZ Framework).

Copies of the accounting standards and of the New Zealand Framework are available free of charge on the External Reporting Board website or may be purchased by emailing enquiries@xrb.govt.nzenquiries@xrb.govt.nz.

External Reporting Board website

Related content

Capital requirements for banks in New Zealand

Changes in 2019 to our new capital adequacy framework have increased the amount of capital registered banks must have and updated the definitions of regulatory capital. The changes will make the banking system safer for all New Zealanders.

Disclosure regime for banks

Requirements for disclosure for New Zealand-incorporated, registered banks in New Zealand.

Connected exposures policy for banks

New Zealand-incorporated registered banks are subject to limits on the level of credit exposure they have to their connected persons.