Bank prudential requirements documents
These documents have legal effect as part of those Orders as provided for by Section 81AA(3) of the Banking (Prudential Supervision) Act 1989 and Schedule 1 of the Non-Bank Deposit Takers Act 2013.
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.
| Effective dates | Links | Reason for change |
|---|---|---|
| 1 November 2015 to September 2021 | BS2A November 2015 Superseded (PDF 1.3 MB) | Changes for investor property, now replaced by BPRs |
| Effective dates | Links | Reason for change |
|---|---|---|
| 1 November 2015 to September 2021 | BS2B November 2015 Superseded (PDF 1.1 MB) | Changes for investor property, now replaced by BPRs |
| Effective dates | Links | Reason for change |
|---|---|---|
| 1 November 2015 to 30 September 2021 | BS8 November 2015 Superseded (PDF 551 KB) | Compendium requirement |
| 1 October 2021 to 30 September 2023 | BS8 October 2021 (PDF 70 KB) | Changes for investor property |
| 1 October 2023 onwards | BS8 October 2023 (PDF 679 KB | Align with capital adequacy framework |
| Effective dates | Links | Reason for change |
|---|---|---|
| 1 October 2021 to30 June 2024 | BPR100 Capital adequacy superseded (PDF 1MB) | Capital Review first release |
| 1 July 2024 to present | BPR100 Current version (PDF 652KB) | Amended to incorporate changes to minimum capital ratios and minor edit to update legislative reference |
| Effective dates | Links | Reason for change |
|---|---|---|
| 1 October 2021 to 30 September 2023 | BPR110 Capital Definitions Superseded (PDF 1.2 MB) | Capital Review first release |
| 1 October 2023 to present | BPR110 Current version (PDF 1.26 MB) |
Amended to incorporate mutual capital instrument |
| Effective dates | Links | Reason for change |
|---|---|---|
| 1 July 2021 to 30 September 2023 | BPR130 Credit Risk RWAs Superseded (PDF 907KB) | Capital Review first release |
| 1 October 2023 to 30 June 2024 | BPR130 Credit Risk RWAs Overview Superseded (PDF 515 KB) | Amended to incorporate changes to risk weights |
| 1 July 2024 to present | BPR130 Current version (PDF 543KB) | Minor edit to update legislative reference |
| Effective dates | Links | Reason for change |
|---|---|---|
| 1 October 2021 to 30 September 2023 | BPR131 Standardised Credit Risk RWAs Superseded (PDF 1.6MB) | Capital Review first release |
| 1 October 2023 to 31 March 2024 | BPR131 Standardised Credit Risk RWAs Superseded (PDF 836 KB) | Amended to incorporate changes to risk weights |
| 1 April 2024 to 30 June 2024 | BPR131 Standardised Credit Risk RWAs Superseded (PDF 950 KB) | Minor drafting amendments |
| 1 July 2024 to present | BPR131 Current version (PDF 967 KB) | Amended to clarify treatment of certain exposures |
| Effective dates | Links | Reason for change |
|---|---|---|
| 1 October 2021 to 30 September 2023 | BPR133 RB Credit Risk RWAs Superseded (PDF 1.6MB) | Capital Review first release |
| 1 October 2023 to 30 June 2024 | BPR133 IRB Credit Risk RWAs Superseded (PDF 910 KB) | Amended to incorporate changes to risk weights |
| 1 July 2024 to present | BPR133 Current version (PDF 1.1MB) | Minor edit to update legislative reference |
| Effective dates | Links | Reason for change |
|---|---|---|
| 1 October 2021 to 30 June 2024 | BPR140 Market Risk Superseded (PDF 1.3MB) | Capital Review first release |
| 1 July 2024 to present | BPR140 Current version (PDF 784 KB) | Minor edit to update legislative reference |
| Effective dates | Links | Reason for change |
|---|---|---|
| 1 October 2021 to 30 June 2024 | BPR160 Insurance, Securitisation and Loan Transfers Superseded (PDF 859KB) | Capital Review first release |
| 1 July 2024 to present | BPR160 Current version (PDF 527KB) | Minor edit to update legislative reference |
| Effective dates | Links | Reason for change |
|---|---|---|
| 1 July 2021 to 30 September 2023 | Glossary Superseded (PDF 970 KB) | Capital Review first release |
| 1 October 2023 to present | BPR001 Current version (PDF 551 KB) | Amended definitions |
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. 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 New Zealand Framework are available free of charge on the External Reporting Board website or may be purchased by emailing [email protected].