Financial Reporting Act definition

Financial Reporting Act means the Financial Reporting Act 1993.
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Financial Reporting Act means the Financial Reporting Act 2013 as amended or substituted from time to time.
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Financial Reporting Act means the Financial Reporting Xxx 0000 (NZ). Financial Statements mean, for Westaff Australia, each of the:
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Examples of Financial Reporting Act in a sentence

  • In accordance with the New Zealand Financial Reporting Act 1993, the company is required to disclose separately a Statement of Financial Position, Statement of Financial Performance and Statement of Cash Flows, for the parent entity: Austral Pacific Energy Ltd.

  • In accordance with the New Zealand Financial Reporting Act 1993, the Company is required to disclose separately a Statement of Financial Position, a Statement of Financial Performance, and a Statement of Cash Flows for the parent entity: Austral Pacific Energy Limited.

  • Conditions were attached to the waiver.Details of the waivers are available for viewing under the DIL code on the NZX website.Credit RatingDiligent has no credit rating.Supplemental InformationNZX has confirmed that for the purpose of the Listing Rules the Financial Reporting Act 2003 (New Zealand) will apply to Diligent as an “Issuer” and “Reporting Entity” for the purposes of that Act.

  • An explanation of how the transition to NZ IFRS has affected the company is provided in note 20.Reporting BasisThe financial statements have been prepared in accordance with the Companies Act 1993 and the Financial Reporting Act 1993.Differential ReportingThe Company qualifies for Differential Reporting exemptions as described in the Framework for Differential Reporting for Entities applying the New Zealand Equivalents to International Reporting Standard Reporting Regime (The Framework).

  • NZ Financial Reporting Act means the Financial Reporting Act 1993 of New Zealand.

  • Pursuant to section 211 (3) of the New Zealand Companies Act 1993 and section 45 (2) of the Financial Reporting Act 2013, the entity had approved exclusions and is not required to lodge audited financial statements in respect of its financial year ended September 30, 2020.

  • On September 29, 2003, the Company became subject to section 15 of the New Zealand Financial Reporting Act when it registered on the NZX (New Zealand Stock Exchange).

  • Diligent will, prior to preparing its financial statements for the year ending 31 December 2013, seek to comply with the requirements of the Financial Reporting Act 1993 in all respects and will seek to work with Deloitte and the New Zealand regulatory authorities to find a solution to the requirement of auditor registration under the Auditor Regulation Act 2011.

  • That the banking group does not conduct any non-financial activities that in aggregate are material relative to its total activities, where the term material is based on generally accepted accounting practice, as defined in the Financial Reporting Act 1993.

  • The financial statements presented here are for the entity International Resource Management (NZ) Limited.Reporting BasisThe financial statements have been prepared in accordance with the Companies Act 1993 and the Financial Reporting Act 1993.Differential ReportingInternational Resource Management (NZ) Limited is a qualifying entity within the New Zealand Institute of Chartered Accountant’s Differential Reporting Framework.

Related to Financial Reporting Act

  • Financial Reporting Measure means any measure determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and any measures derived wholly or in part from such measures, including GAAP, IFRS and non-GAAP/IFRS financial measures, as well as stock or share price and total equityholder return.

  • Financial Reporting Measures means measures that are determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and all other measures that are derived wholly or in part from such measures. Stock price and total shareholder return (and any measures that are derived wholly or in part from stock price or total shareholder return) shall, for purposes of this Policy, be considered Financial Reporting Measures. For the avoidance of doubt, a Financial Reporting Measure need not be presented in the Company’s financial statements or included in a filing with the SEC.

  • Financial Reports means the Annual Financial Statements and the Interim Accounts.

  • International Financial Reporting Standards means the accounting standards and interpretations adopted by the International Accounting Standards Board.

  • Financial Report means the annual financial report prepared under Chapter 2M of the Corporations Act for the Company and its controlled entities;

  • Financial reporting year means the latest consecutive twelve-month period for which any of the following reports used to support a financial test is prepared:

  • Internal control over financial reporting means a process effected by an insurer’s board of directors, management and other personnel designed to provide reasonable assurance regarding the reliability of the financial statements, i.e., those items specified in Section 5(B)(2) through 5(B)(7) of this regulation and includes those policies and procedures that:

  • Financial Regulations means regulations made under section 21 of the Act;

  • Common Reporting Standard (CRS) means the Standard for Automatic Exchange of Financial Account Information (“AEOFAI”) in Tax Matters and was developed in response to the G20 request and approved by the Organisation for Economic Co-operation and Development (OECD) Council on 15 July 2014, calls on jurisdictions to obtain information from their financial institutions and automatically exchange that information with other jurisdictions on an annual basis. It sets out the financial account information to be exchanged, the financial institutions required to report, the different types of accounts and taxpayers covered, as well as common due diligence procedures to be followed by financial institutions.

  • Common Reporting Standard means the standard for automatic exchange of financial account information in tax matters (which includes the Commentaries), developed by the OECD, with G20 countries;

  • Audited financial report means and includes those items specified in Section 5 of this regulation.

  • Rapid(ly) report(ing means within 72 hours of discovery of any cyber incident.

  • Reporting Requirements As defined in Section 11.12.

  • Financial Crime means money laundering, terrorist financing, bribery, corruption, tax evasion, fraud, evasion of economic or trade sanctions, and/or any acts or attempts to circumvent or violate any Laws relating to these matters.

  • Financial Restatement means a restatement of previously issued financial statements of the Company due to the material noncompliance of the Company with any financial reporting requirement under the securities laws, including any required restatement to correct an error in previously-issued financial statements that is material to the previously-issued financial statements or that would result in a material misstatement if the error were corrected in the current period or left uncorrected in the current period.

  • Monitoring and reporting requirements means one or more of

  • Reporting Requirement By January 31, 2017, the District will provide for OCR’s review and approval the Web Accessibility Policy drafted consistent with Item 1.

  • Financial Instruments Accounts Act means the Swedish Financial Instruments Accounts Act (lag (1998:1479) om kontoföring av finansiella instrument).

  • Consumer reporting agency means any person that, for monetary fees, dues, or on a cooperative nonprofit basis, regularly engages in whole or in part in the practice of assembling or evaluating consumer credit information or other information concerning consumers for the purpose of furnishing consumer credit reports to third parties.

  • Fair Credit Reporting Act The Fair Credit Reporting Act of 1970, as amended.

  • Day reporting means a program of enhanced supervision

  • Sarbanes-Oxley Act means the Sarbanes-Oxley Act of 2002.

  • Reporting Insider means an insider of a reporting issuer if the insider is

  • Financial licensing act means any of the financial licensing acts, as that term is defined in section 2 of the consumer financial services act, 1988 PA 161, MCL 487.2052.

  • Annual Statement of Compliance As defined in Section 3.13.