Back

Document Library

A filtered search by topic for all guidance, reports or research documents stored on the FMA website.

Found 1629 results. Displaying page 94 of 109

  1. 1 November 2014

    Quality Financial Reporting - How To Improve Financial Statements

    In September 2014, the FMA hosted a half-day discussion forum in Auckland titled ‘Beyond International Financial
    Reporting Standards (IFRS): Quality Financial Reporting’. This forum aimed to facilitate a clearer understanding of
    disclosure challenges within the New Zealand environment, and identify ways to improve financial statements so they
    are a clear and effective reporting and communication tool.
    Tags
    Directors, Reports and Papers, Roles, Auditors, Business, News & Insights
    Type
    PDF, Financial reporting

  2. 1 November 2014

    AML/CFT Monitoring Report 2014

    The purpose of this report is to help reporting entities (REs) better understand our expectations, and what they can do to improve their systems and processes to comply with the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (the Act) and its supporting regulations. This is our 2014 report.
    Tags
    AML/CFT, Reports and Papers, Roles, Reporting entities, Business, News & Insights
    Type
    PDF

  3. 30 October 2014

    Reporting duties under Part 4 of the FMC Act

    This information sheet outlines the new reporting duties under the Financial Markets Conduct Act 2013 (FMC Act) for debt issuers, managers of managed investment schemes, supervisors, auditors, investment managers, administration managers, custodians and actuaries.
    Tags
    Client money or property services provider, Roles, Auditors, Offer disclosure for equity and debt offers, Business, Managed investment schemes, Supervisor
    Type
    PDF, Information Sheet

  4. 29 October 2014

    FMA Annual Report 2014

    FMA Annual Report 2014,
    Tags
    Type
    PDF, Annual report, Corporate publications

  5. 1 October 2014

    KiwiSaver Report 2014

    This KiwiSaver Report 2014 has been prepared in accordance with section 194 of the Act. It details the principal matters transacted under the Act during the period 1 July 2013 to 30 June 2014 (the Reporting Period), and contains the seventh annual summary of the statistical returns required to be lodged by KiwiSaver schemes under section 125 of the Act, as at 31 March 2014.
    Tags
    KiwiSaver providers, Supervisor, Managed investment schemes, Roles, Business
    Type
    PDF, Report

  6. 1 October 2014

    Getting the best outcome from your AMLCFT Audit

    This information is intended to help our REs, especially small financial adviser businesses, get value from their AML/CFT Audit. Adopting all (or any) of these items in discussions with auditors is optional, but we believe that by considering these suggestions, REs are more likely to achieve the best possible results from their audit.
    Tags
    AML/CFT, Roles, Reporting entities, Business
    Type
    PDF

  7. 1 October 2014

    Declaration by executive director of related body

    Declaration form to be completed by executive director's of a related body.
    Tags
    Directors, Authorised body under a FAP, Roles, Declaration, Licensing & registration, Business
    Type
    Word document, Application form

  8. 1 October 2014

    Reporting duties under Part 4 of the FMC Act Information Sheet and Table

    This information sheet outlines the new reporting duties under the Financial Markets Conduct Act 2013 (FMC Act) for debt issuers, managers of managed investment schemes, supervisors, auditors, investment managers, administration managers, custodians and actuaries.
    Tags
    Auditors, Roles, Offer disclosure for equity and debt offers, Business, Managed investment schemes, Supervisor
    Type
    PDF, Information Sheet

  9. 29 September 2014

    NXT - Notice of Market Registration 2014

    NZX is granted a Market Registration for NXT under section 36F(3) of the Act. The notice comes into force on 29 Sept 2014
    Tags
    FMC Act, Legislation, Business
    Type
    PDF, Notice

  10. 29 September 2014

    General Equity - Order

    Order issued by the FMA against General Equity and associated persons of General Equity on 29 September 2014
    Tags
    Enforceable action, Formal warning, Powers, Enforcement
    Type
    PDF

  12. 8 September 2014

    Consultation Paper: Derivatives Issuer Standard Condition on Suitability - Suitability of products for clients

    In November 2013 the Financial Markets Authority consulted on the minimum standards and conditions for derivatives issuers wishing to be licensed under the Financial Markets Conduct Act 2013 (the Act). As part of that consultation we sought responses on a condition relating to the assessment of suitability of products for clients. Two options were provided, one being disclosure based and the other an assessment by the issuer.
    Tags
    Derivative Issuer, Consultations, Roles, Business
    Type
    PDF

  13. 1 September 2014

    Investigations and Enforcement Report 2014

    Key issues and themes arising from investigations and enforcement activities as reported by the FMA.
    Tags
    Reports and Papers, FMA, News & Insights, Enforcement
    Type
    PDF

  14. 1 September 2014

    Governance under Part 4 of the FMC Act guidance

    This guidance note is for Issuers of debt securities, managers of investment schemes and their supervisors. It gives guidance on the expectations of the FMA on your approach to governance and accountability responsibilities that apply to Part 4 of the FMC Act 2015.
    Tags
    Governance, Offer disclosure for equity and debt offers, Roles, Business, FMA, Managed investment schemes, Supervisor
    Type
    PDF, Guidance

  15. 1 September 2014

    Superannuation Schemes Report 2014

    This report has been prepared in accordance with section 28 of the Act and details the principal matters transacted under the Act during the period 1 July 2013 to 30 June 2014 (the
    Reporting Period). It is produced solely in respect of registered superannuation schemes and does not include any KiwiSaver scheme data. The FMA has prepared a separate report for KiwiSaver schemes in respect of the Reporting Period.
    Tags
    Reports and Papers, Roles, Business, Managed investment schemes, News & Insights, Supervisor
    Type
    PDF