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NZ: Deposit Takers (Reporting) Standard
Regulator RBNZ
Jurisdiction NZ
Status Draft — not yet in force
Applicability Platform

DRAFT — Tranche 2 exposure draft. Consultation closed May 2026. Policy decisions pending. Standard takes effect 1 December 2028.

The Deposit Takers (Reporting) Standard is a non-core standard under the Deposit Takers Act 2023. It establishes the prudential reporting obligations for all locally-incorporated deposit takers — the returns, schedules, and frequencies for data submission to the RBNZ. It replaces the existing RBNZ reporting forms and conditions applied under the prior regulatory framework.

The standard applies to all groups (G1, G2, G3) with proportionate reporting requirements. G1 and G2 entities face the full suite of prudential returns. G3 entities have a simplified return set reflecting their reduced obligation scope.

Applicability

All locally-incorporated deposit takers (NZ-G1, NZ-G2, NZ-G3). Overseas branches (NZ-G4) report under separate branch-specific requirements.

Key obligations (draft)

  • Submission of prescribed prudential returns to RBNZ on a quarterly basis (more frequent returns for G1/G2 entities)
  • Capital adequacy returns sourced from the Capital Standard calculations
  • Liquidity returns sourced from the Liquidity Standard calculations
  • Disclosure return cross-reference with the Disclosure Standard
  • Incident and material event reporting within prescribed timeframes
  • Data quality certification by a responsible officer before submission

G3 entities are expected to have a simplified return set covering core capital, core liquidity (CFCR), and DCS-related data. Full prudential return schedules will be set out in the final standard.

Platform coverage

Prudential return construction and submission is delivered by MOD-036 (Prudential return builder). The reporting standard determines which returns MOD-036 must support and at what frequency. Return content is sourced directly from MOD-033 (capital ratios), MOD-032 (LCR/NSFR — G1/G2/SFI), and the liquidity engine.

Official documentation

Policies referencing this standard

(None yet)

Compiled 2026-05-22 from source/entities/regulations/nz-dta-reporting.yaml