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  4. 15 August 2023

    Transparency statement on information gathering

    This transparency statement explains how the FMA collects, uses and shares information gathered about members of the public or other entities in accordance with the Information Gathering Model Standards issued by the State Services Commission (SSC) for information gathering.
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    Page

  5. 1 December 2014

    Quality financial reporting: how to improve financial statements

    Quality financial reporting: how to improve financial statements is a summary report on how to improve financial statements. It is intended for is for anyone involved in the preparation, audit and review of financial statements.
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    Type
    Page, Financial reporting, Guidance

  8. 25 October 2018

    FMA Annual Report 2018

    FMA Annual Report 2018.
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    Type
    PDF, Annual report, Corporate publications

  9. 1 September 2017

    Disclosing non gaap financial information guidance

    This guidance replaces our 2012 Guidance note: Disclosing non-GAAP financial information to reflect the requirements of the Financial Markets Conduct Act 2013 (FMC Act) and our findings from the review of non-GAAP financial information since 2012.
    Tags
    Compliance, Reporting entities, Business
    Type
    PDF, Guidance

  10. 3 April 2008

    KiwiSaver performance fees and ethical fund guideline

    In general terms, the costs associated with an ethical fund are similar to the costs associated with a normal equity fund when bottom-up analysis is undertaken. Hence, for funds with similar asset profiles, the Government Actuary would expect the fee levels of ethical funds to be similar to the fee levels of non-ethical funds. However if a global overlay is used, it would be expected that the additional cost necessary for the additional services to be quantified.
    Tags
    Roles, Business, Managed investment schemes
    Type
    PDF, Guidance

  11. 1 October 2007

    KiwiSaver unreasonable fees guideline

    The Government objective for KiwiSaver is to establish a low cost work-based savings scheme. In general terms the KiwiSaver Act 2006 (“the Act”) expounds the principle that the fees should not be unreasonable and should reflect the services provided. This guideline was issued by the Government Actuary.
    Tags
    KiwiSaver providers, Roles, Business, Managed investment schemes
    Type
    PDF, Guidance

  13. 1 December 2014

    Exemptions under Financial Advisers Act 2008 guidance

    This guidance note explains the our approach to granting exemptions under the Financial Advisers Act 2008. It is intended to provide answers to commonly asked questions in relation to exemptions and to provide information to potential applicants on the process for making an application.
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    Financial Adviser, Auditors, Directors, Exemptions, Roles, Business, Supervisor
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    PDF

  14. 26 May 2016

    Fee Disclosure For Managed Funds guidance

    This guidance helps managers and supervisors understand how fees should be disclosed in Product Disclosure Statements, fund updates and, in respect of KiwiSaver schemes, confirmation information. It includes guidance on the classification and disclosure of performance-based fees, management and
    administration charges, underlying fund charges, and how to use third-party information.
    Tags
    KiwiSaver providers, Roles, Business, Managed investment schemes
    Type
    PDF, Guidance

  15. 6 July 2015

    Risk indicators and descriptions of managed funds draft guidance

    In December 2014 we consulted on guidance for calculating risk indicators. After consultations, feedback and subsequent discussions with businesses who have been involved in producing draft product disclosure statements, we believe it would be useful to extend that guidance note to cover additional related matters.
    Tags
    Consultations, Business
    Type
    PDF, Guidance