Documents incorporated by reference

The documents below are incorporated by reference in the Reserve Bank's Orders in Council governing disclosure requirements for registered banks. This means that the relevant versions of these documents have legal effect as part of the Orders, as provided for by s81AA(3) of the Reserve Bank of New Zealand Act 1989 and Schedule 1 of the Non-Bank Deposit Takers Act 2013.

Reserve Bank Documents

  • Capital Adequacy Framework (Standardised Approach) (BS2A)
  • Capital Adequacy Framework (Internal Models Based Approach) (BS2B)
  • Connected Exposures Policy (BS8)

The table below provides current and prior versions of these documents. This makes available to preparers and readers of Disclosure Statements the versions of documents that were in place at relevant time periods. These documents date back a maximum of five years, as that is how long a bank is required to keep a Disclosure Statement on its website after publication.

BS2A

Effective Dates:

Links

Reason for change

31 March 2013 to 30 September 2013

BS2A March 2013 Expired (PDF 3.17MB)

Update for market risk (CCPs and CVA adjustment)

1 October 2013 to 30 June 2014

BS2A September 2013 Expired (PDF 4.01MB)

Minor updates to defn of capital

1 July 2014 to 31 October 2015

BS2A July 2014 Expired (PDF 1.3MB)

Part of housing review Stage 2

1 November 2015 to present

Current Version (PDF 1.3MB)

Changes for investor property

BS2B

Effective Dates:

Links

Reason for change

31 March 2013 to 12 May 2013

BS2B March 2013 Expired (PDF 5.83MB)

Update for market risk (CCPs and CVA adjustment)

13 May 2013 to 30 September 2013

BS2B May 2013 Expired (PDF 6.62MB)

New housing correlation factors

1 October 2013 to 30 June 2014

BS2B September 2013 Expired (PDF 6.61MB)

Minor updates to defn of capital

1 July 2014 to 30 September 2014

BS2B July 2014 Expired (PDF 6.6MB)

Part of housing review Stage 2

1 October 2014 to 31 October 2015

BS2B October 2014 Expired (PDF 1.1MB)

Compendium requirement

1 November 2015 to present

Current version (PDF 1.1MB)

Changes for investor property

BS8

Effective Dates:

Links

Reason for change

31 March 2013 to 12 May 2013

BS8 March 2013 Expired (PDF 168KB)

Updated cross-refs to BS2A and BS2B

13 May 2013 to 30 September 2013

BS8 May 2013 Expired (PDF 1.0MB)

Updated cross-ref to BS2B

1 October 2013 to 30 June 2014

BS8 September 2013 Expired (PDF 1.0MB)

Updated cross-refs to BSA and BS2B

1 July 2014 to 30 September 2014

BS8 July 2014 Expired (PDF 1.0MB)

Updated cross-refs to BS2A and BS2B, and to Financial Reporting Act

1 October 2014 to 31 October 2015

BS8 October 2014 Expired (PDF 70KB)

Compendium requirement

1 November 2015 to present Current version (PDF 70KB)
Changes for investor property 

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. The Reserve Bank 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 NZ Framework are available free of charge on the External Reporting Board website or may be purchased by e-mailing enquiries@xrb.govt.nz.