Notice Type
Departmental
Notice Title

Notice of Material Incorporated by Reference into the Securities Regulations 2009 and the Securities (Moratorium) Regulations 2009

Pursuant to section 70AAC(1)(d) of the Securities Act 1978, notice is given that approved financial reporting standards are incorporated by reference in Regulations as follows:
Securities Regulations 2009 (made on 24 August 2009)
1. Financial Reporting Standard No 42 (Prospective Financial Statements)
2. Financial Reporting Standard No 43 (Summary Financial Statements)
3. New Zealand Equivalent to International Accounting Standard 34 (Interim Financial Reporting)
Securities (Moratorium) Regulations 2009 (made on
14 December 2009)
1. Financial Reporting Standard No 42 (Prospective Financial Statements)
2. New Zealand Equivalent to International Financial Reporting Standard 7 (Financial Instruments: Disclosures)
The approved financial reporting standards are available
for inspection during working hours, free of charge, at the Head Office of the Ministry of Economic Development at
33 Bowen Street, Wellington.
Copies of the approved financial reporting standards can be purchased at the Head Office of the Ministry of Economic Development at 33 Bowen Street, Wellington.
The approved financial reporting standards can be inspected and downloaded free of charge from
www.nzica.com
Dated this 13th day of April 2010.
DAVID SMOL, Chief Executive, Ministry of Economic Development.