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Found 6278 results. Displaying page 321 of 419

  1. 1 November 2018

    Determining whether you are acquiring a business or assets guidance

    This guidance sets out our view of what constitutes a ‘business’ for these purposes, as opposed to an asset. It also sets out additional information issuers should consider disclosing for asset acquisitions.
    Tags
    FMC Act, Offer information, Legislation, Business
    Type
    PDF, Guidance

  2. 1 March 2011

    Good character and criminal convictions guidance note

    The guidance note is intended to answer some of the queries the Commission has received regarding the assessment of good character, as well as provide further guidance on the information applicants need to provide to the Commission in relation to criminal convictions.
    Tags
    Financial Adviser, Conduct, Roles, Business
    Type
    PDF, Guidance

  3. 1 June 2012

    KiwiSaver sale and distribution guidance

    This guidance note provides guidance on the FMAs expectations for the sale of KiwiSaver schemes within the requirements and spirit of the Financial Advisers Act 2008 (the Act). This guidance focuses on factors FMA will take into account when considering whether advice is given, and if so, whether the advice is categorised as a class or personalised service.
    Tags
    KiwiSaver providers, Roles, Business, Managed investment schemes
    Type
    PDF, Guidance

  4. 30 September 2013

    Monitoring of non-GAAP disclosures response to guidance note

    In this review we assessed the market’s response to the guidance note to gain an early indication of whether disclosures around non-GAAP (generally accepted accounting principles) financial information are improving.
    Tags
    Reporting entities, Business
    Type
    PDF, Guidance

  5. 1 March 2014

    KiwiSaver schemes monitoring investment risk guidance

    This Guidance Note is designed to assist Trustees of retail non-restricted KiwiSaver schemes (Trustees), in performing their functions effectively.
    Tags
    KiwiSaver providers, Roles, Business, Managed investment schemes
    Type
    PDF, Guidance

  6. 12 December 2017

    Open letter to managers of collective investment schemes

    Open letter to managers of collective investment schemes ahead of the anti-Money laundering and Countering Financing Terrorism Act 2009.
    Tags
    AML/CFT, Roles, Reporting entities, Business
    Type
    PDF, Guidance

  7. 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

  8. 1 June 2013

    Securities trustees and statutory supervisors monitoring guidance

    This guidance note is for licensed securities trustees and statutory supervisors. It sets out the Financial Market Authority’s (FMA) expectations of how they will carry out their monitoring functions effectively.
    Tags
    Reporting entities, Roles, Business, Supervisor
    Type
    PDF, Guidance

  9. 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

  10. 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.
    Tags
    Financial Adviser, Auditors, Directors, Exemptions, Roles, Business, Supervisor
    Type
    PDF

  11. 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

  13. 26 May 2016

    Response to consultation submissions on fee disclosure by managed funds

    We have provided guidance to help managers and supervisors understand the new disclosure obligations, and the various categories of fees and charges they must disclose.
    Tags
    Consultations, Roles, Business, Managed investment schemes, Supervisor
    Type
    PDF, Guidance, Information Sheet

  14. 22 November 2019

    AML/CFT Supervisory framework

    FATF has issued a comprehensive plan of action needed to fight against anti-money laundering/countering financing of terrorism (AML/CFT). The objective of the framework is to protect the integrity of the financial sector.
    Tags
    AML/CFT, Reports and Papers, Roles, Business, News & Insights
    Type
    PDF