Bank policy documents referenced in Orders in Council

This page lists the documents incorporated by reference in the Orders in Council (‘Orders’) which govern disclosure requirements for registered banks.

These documents have legal effect as part of those Orders as provided for by section 81AA(3) of the Reserve Bank of New Zealand Act 1989 and Schedule 1 of the Non-bank Deposit Takers Act 2013.

Banking Prudential Requirement documents

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1 November 2015 to September 2021 BS2A November 2015 Superseded (PDF 1.3MB) Changes for investor property, now replaced by BPRs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1 November 2015 to September 2021 BS2B November 2015 Superseded (PDF 1.1MB) Changes for investor property, now replaced by BPRs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1 November 2015 to 30 September 2021 BS8 November 2015 Superseded (PDF 551KB) Changes for investor property
1 October 2021 to present BS8 Current version (PDF 244KB) Changes to align with new BPRs

BPR100: Capital Adequacy

Effective dates Links Reason for change
1 October 2021 to present BPR100 Current version (PDF 1MB) Capital Review first release

BPR110: Capital Definitions

Effective dates Links Reason for change
1 October 2021 to present BPR110 Current version (PDF 1.2MB) Capital Review first release

BPR130: Credit Risk RWAs Overview

Effective dates Links Reason for change
1 July 2021 to present BPR130 Current version (PDF 907KB) Capital Review first release

BPR131: Standardised Credit Risk RWAs

Effective dates Links Reason for change
1 October 2021 to present BPR131 Current version (PDF 1.6MB) Capital Review first release

BPR133: IRB Credit Risk RWAs

Effective dates Links Reason for change
1 October 2021 to present BPR133 Current version (PDF 1.6MB) Capital Review first release

BPR140: Market Risk

Effective dates Links Reason for change
1 October 2021 to present BPR140 Current version (PDF 1.3MB) Capital Review first release

BPR160: Insurance, Securitisation and Loan Transfers

Effective dates Links Reason for change
1 July 2021 to present BPR160 Current version (PDF 859KB) Capital Review first release

BPR001: Glossary

Effective dates Links Reason for change
1 July 2021 to present Glossary Current version (PDF 970KB) Capital Review first release

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.

You may inspect printed copies of the above documents free of charge at our premises, 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 NZ Framework are available free of charge on the External Reporting Board website or may be purchased by e-mailing [email protected].

External Reporting Board website