Disclosure requirements for registered banks

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Standards and requirements for banks

Information on the disclosure requirements for registered banks and supporting information.

Published:

Last updated:

Disclosure requirements for registered banks are set by Orders in Council made under Section 81 of the Banking (Prudential Supervision) Act 1989. From time to time the principal Orders may be revised by amending Orders, or otherwise may be revoked and replaced by new principal Orders.

All disclosure Orders in Council (including amending Orders) are published in the New Zealand Gazette. These are the official versions of the Orders in Council.

To help users of the Orders, we maintain working copies of the Orders in Council, updating each principal Order with changes made by any subsequent amending Orders. These working copies are published on this webpage for convenience only, and do not constitute an official publication. While we take care to ensure their accuracy, we take no responsibility for any error in, or omission from, these working copies of the Orders in Council.

The front page of each working copy lists the details of the principal Order and all amending Orders that are included in the working copy.

For non-technical information about bank disclosure requirements, see our registered banks disclosure regime page

Working copies of disclosure Orders in Council

Starting from*:

Registered Bank Disclosure Statements (New Zealand Incorporated Registered Banks) Order 2014 (as amended) (PDF 869 KB)

June 2024

Registered Bank Disclosure Statements (Overseas Incorporated Registered Banks) Order 2014 (as amended) (PDF 742 KB)

December 2022

• This column shows the in-force date of the most recent Order in Council incorporated into the working copy.

Supporting material

List of documents "Incorporated by Reference" in the OICs

List of quasi-sovereign agencies and supranationals for the OICs (PDF 92KB)

Registered Bank Disclosure Regime (BS7A) (PDF 825KB)

BS7A provides guidance on some general aspects of our disclosure requirements, to assist banks in preparing and publishing their disclosure statements.

Recent changes

On 26 June 2024 we published a new version of the working copy of the Order in Council for New Zealand incorporated banks. The new version incorporates “dual reporting” by the banks that are accredited to use their own internal ratings-based models to calculate capital requirements for credit risk. It also includes additional disclosure relating to counterparty credit risk arising from derivative contracts, and minor changes arising from updates to the capital adequacy and connected exposures policies.

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