Part 5Financial and accountability matters
Reporting obligations
215Interpretation for subpart
In this subpart, unless the context otherwise requires,—
Bank group means a group comprising—
- the Bank; and
- its subsidiaries; and
- any entity that is its subsidiary for the purpose of any financial reporting standard that applies to the Bank under generally accepted accounting practice
class of outputs or class has the same meaning as in section 2(1) of the Public Finance Act 1989
generally accepted accounting practice has the same meaning as in section 8 of the Financial Reporting Act 2013
Minister has the meaning set out in section 5(1)
next Budget day means the day on which the Minister of Finance will next deliver a Budget under the Public Finance Act 1989
outputs does not include outputs that are produced for purchase or consumption solely within the Bank group
pre-Budget period means—
- the period of 3 months ending when the Minister of Finance next delivers a Budget under the Public Finance Act 1989; or
- if the Minister of Finance gives less than 3 months' notice of the next Budget day, the period commencing on the day on which the Minister of Finance gives that notice and ending when the Minister of Finance delivers the Budget
reportable class of outputs, in respect of a financial year, means a class of outputs—
- that the Bank proposes to supply in the financial year; and
- that is not exempted for that financial year under section 231
working day has the same meaning as in section 2(1) of the Public Finance Act 1989.
- the Bank; and
Any term or expression that is defined in the Public Finance Act 1989 and used, but not defined, in this subpart has the same meaning as in the Public Finance Act 1989.
Compare
- 2004 No 115 s 136


