Guidance

Found 168 results. Displaying page 5 of 12

1. Guidance

   12 December 2018

   MIS manager valuation and pricing practices

   MIS manager valuation and pricing practices 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.
2. 1 November 2018

   Determining whether you are acquiring a business or assets guidance

   Determining whether you are acquiring a business or assets 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.
3. 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.
4. Conduct

   Business

   13 September 2018

   Guide to being an effective director

   The essentials of being an effective director outlines some of the essential behaviours directors should demonstrate to meet legal, regulatory and ethical standards for directors, and tells you where you can go to find out more.
5. Guidance

   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.
6. 30 August 2018

   AML/CFT staff training video

   The AML/CFT staff training video is designed to help our reporting entities understand how they can meet their obligation of training new and existing staff.
7. 16 July 2018

   Guidance on the exemption from the market index requirement

   Guidance on the exemption from the market index requirement 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.
8. 3 July 2018

   Disclosure of significant accounting estimates information sheet

   The Disclosure of significant account estimates 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.
   
9. 27 June 2018

   Improving financial statements

   Improving financial statements 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.
10. Crowdfunding Service Provider

    Business

    30 May 2018

    Compliance Assurance Programmes

    The Compliance Assurance Programmes 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.
11. 15 May 2018

    Improving financial information in an equity PDS

    Improving financial information in an equity PDS guidance is to assist issuers and their professional advisers in understanding the FMA’s expectations on certain aspects of the financial information section.
12. 14 May 2018

    AML/CFT risk assessment guideline

    The AML/CFT risk assessment 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.
13. 14 May 2018

    AML/CFT programme guideline

    The AML/CFT programme guideline was updated in 2018 and is designed to help reporting entities develop their AML/CFT programme.
14. 18 April 2018

    General stocktake of fund updates

    General stocktake of fund updates lets 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.
    
15. 1 April 2018

    Effective disclosure

    Effective disclosure guidance note was originally released in June 2012 and updated in 2014 to incorporate changes of the FMC Act. It is now no longer relevant.