Guidance library

Found 133 results. Displaying page 1 of 7

1. • Managed investments
   • Supervisors

   12 December 2018

   MIS manager valuation and pricing practices

   This information sheet sets out our recommendations following a review of the pricing and valuation practices of Managed Investment Scheme (MIS) managers. It will be of particular interest to MIS managers and their supervisors.

   181211 MIS manager valuation and pricing practices

   https://www.fma.govt.nz/compliance/guidance-library/mis-manager-valuation-and-pricing-practices/

2. • Corporate governance
   • Financial reporting

   26 November 2018

   Audit quality - a director’s guide

   This handbook offers guidance for directors and shareholders of New Zealand FMC reporting entities about how to improve audit quality.

   Audit Director Guide 2018

   https://www.fma.govt.nz/compliance/guidance-library/audit-quality-a-directors-guide/

3. • FMC Act
   • Issuers and offers

   1 November 2018

   Determining whether you are acquiring a business or assets

   This guidance sets out our view of what constitutes a ‘business’ for these purposes, as opposed to an asset. It also sets out additional information issuers should consider disclosing for asset acquisitions.

   181101 Determining whether you are acquiring a business or assets

   https://www.fma.govt.nz/compliance/guidance-library/determining-whether-you-are-acquiring-a-business-or-assets/

4. • AML/CFT
   • Financial advice
   • Supervisors

   1 October 2018

   Class exemptions for managing intermediaries

   Class exemptions for managing intermediaries information sheet explains the conditions for reporting entities whose customers include managing intermediaries and customers of managing intermediaries to be able to rely on the Anti-Money Laundering and Countering Financing of Terrorism (Class Exemptions) Notice 2018.

   181001 Information sheet: class exemptions for managing intermediaries

   https://www.fma.govt.nz/compliance/guidance-library/class-exemptions-for-managing-intermediaries/

5. • Corporate governance
   • Financial reporting
   • Issuers and offers

   13 September 2018

   The essentials of being a director

   This guide is intended to provide company directors and prospective directors with a quick reference and overview of some of the key things they should think about.

   The essentials of being a director

   https://www.fma.govt.nz/compliance/guidance-library/the-essentials-of-being-a-director/

6. • AML/CFT

   30 August 2018

   AML/CFT staff training video

   We have produced this short video on AML to help our reporting entities understand how they can meet their obligation of training new and existing staff.

   https://www.fma.govt.nz/compliance/guidance-library/amlcft-staff-training-video/

7. • FMC Act
   • Issuers and offers
   • Managed investments

   16 July 2018

   Guidance on the exemption from the market index requirement

   This guidance note aims to clarify what we expect of MIS managers in relation to the market index requirement for quarterly fund updates, and the Financial Markets Conduct (Market Index) Exemption Notice 2018.

   180716 Guidance on the exemption from the market index requirement

   https://www.fma.govt.nz/compliance/guidance-library/guidance-on-the-exemption-from-the-market-index-requirement/

8. • Corporate governance
   • Financial reporting
   • Issuers and offers

   3 July 2018

   Disclosure of significant accounting estimates

   This information sheet explains our expectations on disclosure of significant accounting estimates. It is part of our work on improving the overall quality of information being disclosed in financial statements.

   180703 Disclosure of significant accounting estimates

   https://www.fma.govt.nz/compliance/guidance-library/disclosure-of-significant-accounting-estimates/

9. • Corporate governance
   • Financial reporting
   • Issuers and offers

   27 June 2018

   Improving financial statements

   This monitoring report summarises the findings from our thematic review to determine the extent of improvements in the presentation of financial statements in a clear, concise and effective way, and sets out some suggestions for additional improvement.

   180627 Improving financial statements

   https://www.fma.govt.nz/compliance/guidance-library/improving-financial-statements/

10. • P2P lending

    11 June 2018

    Guide for peer-to-peer lending services on publishing default rate information

    This guide contains information to help peer-to-peer licensees understand and meet the minimum licensing standard to publish default rate information. It sets out what ‘default’ means, when licensees must comply with the standard and guidelines on how to publish fair, clear and transparent information.

    Publishing default information for peer to peer lending services

    https://www.fma.govt.nz/compliance/guidance-library/guide-for-peer-to-peer-lending-services-on-publishing-default-rate-information/

11. • Corporate governance
    • Crowdfunding
    • DIMS
    • Financial reporting
    • Managed investments
    • P2P lending
    • Supervisors

    30 May 2018

    Compliance Assurance Programmes

    The information sheet is for entities holding or applying for a licence under the Financial Markets Conduct Act 2013, and anyone involved in the creation, implementation and ongoing operation of a compliance assurance programme.

    Compliance assurance programmes information sheet

    https://www.fma.govt.nz/compliance/guidance-library/compliance-assurance-programmes/

12. • Financial reporting
    • Issuers and offers

    15 May 2018

    Improving financial information in an equity PDS

    This guidance is to assist issuers and their professional advisers in understanding the FMA’s expectations on certain aspects of the financial information section.

    Improving financial information in an equity PDS

    https://www.fma.govt.nz/compliance/guidance-library/improving-financial-information-in-an-equity-pds/

13. • AML/CFT

    14 May 2018

    AML/CFT risk assessment guideline

    This guideline was updated in 2018 and is designed to help reporting entities conduct a risk assessment, as required under section 58 of the Anti-Money Laundering and Countering Financing of Terrorism Act.

    AML/CFT risk assessment guideline

    https://www.fma.govt.nz/compliance/guidance-library/amlcft-risk-assessment-guideline/

14. • AML/CFT

    14 May 2018

    AML/CFT programme guideline

    This guideline was updated in 2018 and is designed to help reporting entities develop their AML/CFT programme.

    AML/CFT programme guideline

    https://www.fma.govt.nz/compliance/guidance-library/amlcft-programme-guideline/

15. • Issuers and offers
    • Managed investments

    18 April 2018

    General stocktake of fund updates

    General stocktake of fund updates let investors know important information about their managed fund, such as how it is performing, what it is costing them, and what their fund is investing in. By law, they must follow a standard format designed to make it easy to compare funds and be understood by non-expert investors.

    https://www.fma.govt.nz/compliance/guidance-library/general-stocktake-of-fund-updates/

16. • Issuers and offers
    • Managed investments

    10 April 2018

    Product disclosure statements: understanding investors’ information needs

    The purpose of Product disclosure statements: understanding investors’ information needs report is to help issuers and their advisers think about how they can make disclosure information more useful for investors.

    https://www.fma.govt.nz/compliance/guidance-library/pds/

17. • Crowdfunding
    • Fair dealing
    • P2P lending

    15 March 2018

    Fair dealing in advertising and communications – crowdfunding and peer-to-peer lending

    The aim of this guidance is to ensure licensed crowdfunding and peer-to-peer lending platforms understand their obligations when advertising or communicating with customers.

    Fair dealing in advertising and communications – crowdfunding and peer-to-peer lending

    https://www.fma.govt.nz/compliance/guidance-library/advertising-and-comms-in-crowdfunding-and-p2p/

18. • KiwiSaver and superannuation
    • Managed investments

    13 March 2018

    Self-select retirement schemes – information for scheme managers

    Self-select retirement schemes information sheet explains how these schemes are regulated under the Financial Markets Conduct Act 2013 (FMC Act) and what exemptions and waivers may be available.

    Self select retirement schemes information for scheme managers

    https://www.fma.govt.nz/compliance/guidance-library/self-select-retirement-schemes/

19. • Corporate governance

    28 February 2018

    Corporate governance in New Zealand: Principles and guidelines

    This handbook assists directors, executives and advisers of non-listed and public-sector companies, and other entities, to apply corporate governance principles to their particular entity.

    https://www.fma.govt.nz/compliance/guidance-library/corporate-governance-in-new-zealand-principles-and-guidelines/

20. • AML/CFT

    14 December 2017

    AML/CFT interpreting 'ordinary course of business' guideline

    This guideline is designed to help clarify the meaning of the phrase "in the ordinary course of business" in the definition of financial institution in the AML/CFT Act 2009.

    AML/CFT Interpreting ordinary course of business guideline

    https://www.fma.govt.nz/compliance/guidance-library/amlcft-interpreting-ordinary-course-of-business-guideline/