Regulatory Alerts2022-02-27
Disclosure requirements for registered banks
The Reserve Bank of New Zealand establishes disclosure requirements for registered banks through Orders in Council made under the Banking (Prudential Supervision) Act 1989. The regulator maintains working copies of these Orders on its website to consolidate principal and amending legislation, while the official versions are published in the New Zealand Gazette. Recent updates incorporate dual reporting for banks using internal ratings-based models and additional disclosures regarding counterparty credit risk from derivative contracts.
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