Regulatory Alerts2024-02-26
Reserve Bank of New Zealand Income Statement Survey Procedures and Definitions
The Reserve Bank of New Zealand issues these procedures and definitions to standardize the reporting of income statement data for registered banks. The document mandates the use of specific item definitions for interest income, other income, expenses, and impairment across detailed survey sections. It further requires entities to align reported figures with their Disclosure Statements and adhere to strict formatting and revision policies.
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