88Disclosure of information

1. A standard may regulate, deal with, or otherwise relate to the disclosure of information to the Bank, the public, or any other person or class of persons (a disclosure standard).

2. A disclosure standard may (without limitation)—

3. provide for when and how disclosure information must be published, provided, or otherwise made available, including providing for any of the following:
   1. any document of the kind that is specified in the standard and that is required by any relevant legislation to contain, be amended to contain, or be accompanied by the disclosure information:
   2. any other communication of the kind that is specified in the standard to contain, or be accompanied by, the disclosure information:
   3. a symbol to be used in the circumstances specified in the standard; and
4. provide to whom the disclosure information must be published, provided, or otherwise made available (for example, the Bank, the public, or a particular class of the public); and
5. prescribe the information that must, or must not, be disclosed in the disclosure information, including requiring the disclosure of information about any of the following in connection with a licensed deposit taker or licensed deposit taker group:
   1. governance and other corporate matters:
   2. financial matters (for example, the deposit taker’s financial condition and performance):
   3. risk exposure and risk management:
   4. prudential matters:
   5. matters in connection with the depositor compensation scheme:
   6. any other matters relating to the business, operation, and management of the deposit taker or licensed deposit taker group; and
6. prohibit or restrict the use in disclosure information of prescribed words, information, sounds, images, graphics, or other matters; and
7. prescribe requirements for preparing and presenting financial information; and
8. prescribe requirements as to the layout or method of presentation of disclosure information (including the length of a document that contains the information and of the parts of that document, the size of type used, and when information may be incorporated by reference); and
9. prescribe the documents that must, or must not, accompany disclosure information.

10. In this section, disclosure information means the document or other information that must be published, provided, or otherwise made available under a disclosure standard.

11. In this section, relevant legislation means any of the following:

12. prudential legislation:
13. financial markets legislation within the meaning of section 4 of the Financial Markets Authority Act 2011:
14. the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 and any regulations made under that Act.