RBNZ Prudential Returns and Reporting Requirements
|
|
| Regulator |
Reserve Bank of NZ |
| Jurisdiction |
NZ |
| Status |
live |
| Applicability |
Platform |
The Reserve Bank of New Zealand (RBNZ) requires registered banks to submit a comprehensive suite
of prudential and statistical returns on a regular schedule. Requirements are set out in the
Registered Bank Disclosure Statement regulations, the Banking Supervision Handbook, and individual
Banking Supervisory Policy (BS-series) standards. Returns cover capital adequacy, liquidity, large
exposures, mortgage LVR bands, connected exposures, and a range of statistical surveys used by
RBNZ for macroprudential policy.
Key return series: BS1 (capital adequacy), BS11 (liquidity), BS13 (large exposures), BS19
(residential mortgage LVR), BS8 (connected exposures), the RBNZ Banking Survey (monthly, required
by all registered banks), and RBNZ Payment Statistics (quarterly). The CFO is the accountable
signatory for all prudential returns. RBNZ may take enforcement action for persistent reporting
failures, including requiring a bank to hold additional capital.
Compliance register
This register maps every material reporting obligation to the platform control or institutional
process that satisfies it. It is the static traceability layer for the Totara compliance report —
dynamic data (module build status, test evidence, control test dates) is overlaid at runtime.
Scope legend
| Symbol |
Meaning |
| 🤖 Automated |
Platform enforces or performs the obligation. Primary control mode is GATE, AUTO, CALC, or ALERT. Human action is not required in the normal case. |
| 📊 Evidenced |
Platform captures the evidence trail automatically. Human compliance decision sits on top. Primary control mode is LOG. |
| 🏛 Institutional |
Obligation is met by a process entirely outside the platform — training programmes, board governance, HR, legal. Platform may generate evidence inputs but does not own the process. |
| N/A |
Obligation does not apply to this deployment configuration. |
Build legend
| Symbol |
Meaning |
| ✅ |
Module built and deployed |
| 🔨 |
Module planned — not yet built (build_status: Not started) |
| ❌ |
Uncontrolled gap — no module attributed |
BS1 — Capital adequacy
| Ref |
Obligation |
Scope |
Policy |
Platform controls |
Build |
| BS1 |
Submit quarterly BS1 capital adequacy return; includes CET1, Tier 1, Total Capital ratios, RWA detail by asset class |
🤖 Automated |
REP-001, REP-002 |
MOD-036 (AUTO) — prudential return builder generates BS1 from the RWA engine on schedule; no manual data assembly; MOD-033 (CALC) — RWA and capital ratio engine provides the underlying calculation, sourced to the same figures used for internal monitoring; MOD-080 (AUTO) — regulatory reporting feeds drawn from Snowflake single source of truth |
🔨 |
| BS1 Sch.1 |
Data must be certified by the CFO or a delegated officer; material errors must be corrected by amended return |
🏛 Institutional |
REP-002 |
CFO certification is an institutional sign-off obligation. MOD-036 (LOG) — every figure in every return is traceable to source ledger entry; data lineage maintained for CFO review before certification. |
— |
BS11 — Liquidity
| Ref |
Obligation |
Scope |
Policy |
Platform controls |
Build |
| BS11 |
Submit monthly BS11 liquidity return; includes Mismatch Ratio, Core Funding Ratio, and liquid asset holdings |
🤖 Automated |
REP-001, REP-002 |
MOD-036 (AUTO) — BS11 generated from the liquidity calculation engine on schedule; MOD-032 (CALC) — LCR / NSFR calculator provides the liquidity positions sourced from the same calculation used for internal monitoring; MOD-080 (CALC) — Snowflake data feeds provide the underlying position data |
🔨 |
BS13 — Large exposures
| Ref |
Obligation |
Scope |
Policy |
Platform controls |
Build |
| BS13 |
Submit quarterly BS13 large exposures return; report all exposures exceeding 10% of Tier 1 capital; report the 10 largest exposures |
🤖 Automated |
REP-001, REP-002 |
MOD-036 (AUTO) — BS13 generated from counterparty exposure aggregation on schedule; MOD-080 (CALC) — Snowflake data feeds aggregate exposures across all products and counterparties; MOD-147 (CALC, ALERT) — related party credit exposures calculated continuously as percentage of Tier 1 capital |
🔨 |
BS19 — Residential mortgage LVR
| Ref |
Obligation |
Scope |
Policy |
Platform controls |
Build |
| BS19 |
Submit monthly BS19 LVR return; report new residential mortgage lending by LVR band (≤60%, 60–80%, 80–90%, >90%) and investor vs. owner-occupier; support RBNZ LVR speed limits |
🤖 Automated |
REP-001, REP-002 |
MOD-036 (AUTO) — BS19 generated from mortgage origination data on schedule; MOD-115 (CALC) — LVR band distribution reported in the prudential return; sourced from the same property security and LVR data used for credit risk management; MOD-080 (CALC) — mortgage portfolio data aggregated in Snowflake |
🔨 |
BS8 — Connected exposures
| Ref |
Obligation |
Scope |
Policy |
Platform controls |
Build |
| BS8 |
Submit quarterly BS8 connected exposures return; aggregate all exposures to connected persons; report as percentage of Tier 1 capital |
🤖 Automated |
REP-001, REP-002 |
MOD-036 (AUTO) — BS8 generated from the connected party and related party exposure calculations on schedule; MOD-147 (CALC) — related party exposure monitor calculates continuously; no manual aggregation required |
🔨 |
RBNZ Banking Survey — monthly statistical return
| Ref |
Obligation |
Scope |
Policy |
Platform controls |
Build |
| RBNZ Banking Survey |
Submit the RBNZ Banking Survey monthly; includes balance sheet aggregates, lending by category, interest rates on new business, deposit volumes and rates |
🤖 Automated |
REP-001, REP-008 |
MOD-057 (AUTO) — statistical returns and survey engine automates preparation and submission of RBNZ statistical returns from the governed data pipeline; MOD-080 (CALC) — Snowflake reporting data feeds provide balance sheet and lending aggregates; MOD-036 (AUTO) — return generated on schedule without manual data assembly |
🔨 |
RBNZ Payment Statistics — quarterly
| Ref |
Obligation |
Scope |
Policy |
Platform controls |
Build |
| RBNZ Payment Statistics |
Submit quarterly payment statistics to RBNZ; includes volumes and values by payment type (internet, card, EFTPOS, cheque, direct debit, credit transfer) |
🤖 Automated |
REP-001, REP-008 |
MOD-057 (AUTO) — payment statistics return generated from the payment audit trail data in Snowflake; MOD-022 (LOG) — full payment audit trail provides the underlying data; no manual extraction |
🔨 |
Disclosure statement obligations
| Ref |
Obligation |
Scope |
Policy |
Platform controls |
Build |
| DTA S.83 |
Publish a Disclosure Statement quarterly; includes capital, credit ratings, key financial data, and directors' attestation |
📊 Evidenced |
REP-001, REP-002 |
MOD-036 (LOG) — disclosure statement financial data sourced from the same return builder; MOD-080 (AUTO) — financial statement data provides the balance sheet and P&L input; director attestation and publication are institutional |
🔨 |
| DTA S.83 |
Directors must attest that the Disclosure Statement is not misleading |
🏛 Institutional |
REP-002 |
Director attestation is an institutional governance obligation. Platform provides the underlying data via MOD-036 and MOD-080. |
— |
Data quality obligations
| Ref |
Obligation |
Scope |
Policy |
Platform controls |
Build |
| BS-series general |
Returns must be accurate, complete, and submitted on time; material errors must be corrected by amended return |
🤖 Automated |
REP-005 |
MOD-038 (GATE) — source-to-report reconciliation automated; data quality breaks are flagged and cannot be ignored before submission; MOD-036 (GATE) — automated validation rules catch data quality issues before submission, not after; MOD-042 (AUTO) — regulatory data sourced from the same Iceberg snapshots as all consumers — no divergent copies |
🔨 |
Restricted activities (GOV-010)
| Ref |
Obligation |
Scope |
Policy |
Platform controls |
Build |
| DTA S.81A |
Registered banks must not conduct activities restricted under the DTA (e.g. certain non-financial businesses) without RBNZ consent |
🤖 Automated |
GOV-010 |
MOD-146 (GATE) — product types and features classified as restricted activities under the DTA cannot be enabled in the product catalogue without a documented RBNZ consent or board resolution; enforcement is at the configuration layer |
🔨 |
The following RBNZ reporting obligations are the responsibility of the institution, not the platform.
| Obligation |
Owner |
Platform evidence input |
| CFO certification and sign-off of all prudential returns before lodgement |
Chief Financial Officer |
MOD-036 provides data lineage traceability; CFO uses data audit trail for sign-off |
| RBNZ engagement — responding to RBNZ questions and information requests |
Chief Financial Officer / Chief Risk Officer |
MOD-036 and MOD-080 provide examination-ready data extracts |
| Coordination with RBNZ on material model changes (IRB, internal models) |
Chief Risk Officer |
MOD-033, MOD-035 provide model outputs; model approval is institutional |
| On-site examination preparation and management |
Chief Financial Officer |
MOD-047, MOD-036, MOD-080 provide audit evidence base |
| Credit rating agency engagement (Fitch, S&P, Moody's) |
Chief Financial Officer / Investor Relations |
MOD-080 provides financial statement data |
Coverage summary
| Area |
Total obligations |
Platform automated 🤖 |
Platform evidenced 📊 |
Institutional 🏛 |
N/A |
| BS1 capital |
2 |
1 |
0 |
1 |
0 |
| BS11 liquidity |
1 |
1 |
0 |
0 |
0 |
| BS13 large exposures |
1 |
1 |
0 |
0 |
0 |
| BS19 LVR |
1 |
1 |
0 |
0 |
0 |
| BS8 connected exposures |
1 |
1 |
0 |
0 |
0 |
| Banking Survey |
1 |
1 |
0 |
0 |
0 |
| Payment Statistics |
1 |
1 |
0 |
0 |
0 |
| Disclosure statement |
2 |
0 |
1 |
1 |
0 |
| Data quality |
1 |
1 |
0 |
0 |
0 |
| Restricted activities |
1 |
1 |
0 |
0 |
0 |
| Total |
12 |
9 (75%) |
1 (8%) |
2 (17%) |
0 |
All attributed modules are currently build_status: Not started — the compliance position will update as modules are built and deployed.
| Policy |
Title |
| REP-001 |
Regulatory Reporting Policy |
| REP-002 |
Prudential Reporting Policy |
| REP-005 |
Data Quality & Assurance Policy |
| REP-007 |
DCS & Depositor Reporting Policy |
| REP-008 |
Statistical & Survey Reporting |
| GOV-010 |
Restricted Activities Policy |
See nz-dta-capital, nz-dta-liquidity, and
nz-dta-risk-management for the underlying DTA standards that
define the return content requirements.
Official documentation
Policies referencing this standard
- GOV-010 — Restricted Activities Policy
- REP-001 — Regulatory Reporting Policy
- REP-002 — Prudential Reporting Policy
- REP-005 — Data Quality & Assurance Policy
- REP-007 — DCS & Depositor Reporting Policy
- REP-008 — Statistical & survey reporting
Compiled 2026-05-22 from source/entities/regulations/nz-rbnz-reporting.yaml