Reports and papers

Found 83 results. Displaying page 5 of 6

1. 20 April 2016

   Using behavioural insights to improve financial capability

   Using behavioural insights to improve financial capability aims to assist through providing insights that will serve to improve policy design and consumer protection regulation and supervision.

   https://www.fma.govt.nz/library/reports-and-papers/using-behavioural-insights-to-improve-financial-capability/

2. Auditors

   Roles

   Business

   30 November 2015

   Auditor regulation survey 2015

   See the results of the audit survey conducted in 2015. The survey focused on the effectiveness of Audit quality since the introduction of the Act and if NZ auditor oversight regime is of the same standard as in other jurisdictions.

   https://www.fma.govt.nz/library/reports-and-papers/auditor-regulation-survey-2015/

3. 1 September 2015

   FMA and CFFC survey of NZers aged 50 years plus

   This survey looks at older New Zealanders’ expectations for and experiences of retirement. The research was conducted among those aged 50 years and over, and includes the views of those who are nearing retirement and those who have already retired.

   https://www.fma.govt.nz/library/reports-and-papers/fma-and-cffc-survey/

4. Auditors

   Roles

   Business

   30 June 2015

   Disclosure of fees paid to auditors by listed issuers

   In our report, we advised market participants that we would continue to monitor the disclosure of audit and non-audit fee information by issuers, and follow up with another review to assess whether the quality of disclosures have improved.

   https://www.fma.govt.nz/library/reports-and-papers/disclosure-of-fees-paid-to-auditors-by-listed-issuers/

5. 1 December 2014

   FMA's review of market disclosures

   This report was first published by the Financial Markets Authority (FMA) in June 2013 and discusses disclosure obligations under the SMA. These disclosure obligations now fall under the FMC Act and are largely unchanged, therefore the findings and observations contained in this report remain relevant.

   https://www.fma.govt.nz/library/reports-and-papers/fmas-review-of-market-disclosures/

6. 10 November 2014

   Gentrack IPO Report

   This report describes our conclusions following a review of matters arising out of Gentrack’s initial public offering (IPO) of shares and its disclosure at the time of the IPO.

   https://www.fma.govt.nz/library/reports-and-papers/gentrack-ipo-report/

7. 1 October 2014

   Superannuation Schemes Report

   This report has been prepared in accordance with section 28 of the Act and details the principal matters transacted under the Act during the reporting period.

   https://www.fma.govt.nz/library/reports-and-papers/superannuation-schemes-report/

8. Auditors

   Roles

   Business

   3 July 2014

   Review of non-filing of financial statements

   The non-filing of financial statements by some financial markets participants is a persistent problem and has prompted FMA to undertake a review of issuers’ compliance with their financial reporting obligations.

   https://www.fma.govt.nz/library/reports-and-papers/review-of-non-filing-of-financial-statements/

9. 30 June 2014

   Going Concern disclosures in financial statements

   The purpose of this report is to inform market participants of the findings of our review and highlight areas of concern.

   https://www.fma.govt.nz/library/reports-and-papers/going-concern-disclosures-in-financial-statements/

10. Surveys

    Investor information

    Consumer

    30 April 2014

    Investor experience of IPOs survey

    An online survey of 303 New Zealanders who invested in or seriously considered investing in a recent IPO was conducted to provide an overview of the IPO experience.

    https://www.fma.govt.nz/library/reports-and-papers/investor-experience-of-ipos-survey/

11. 4 April 2014

    Securities Trustees and Statutory Supervisors - Feedback from monitoring visits

    The findings in this report reflect common issues recorded during our on-site visits of licensees and summarises the overall assessment of monitoring quality (section 1). It also provides key messages for licensees (section 2) and outlines the future focus of monitoring reviews (section 3).

    https://www.fma.govt.nz/library/reports-and-papers/securities-trustees-and-statutory-supervisors-feedback-from-monitoring-visits/

12. Investor information

    Consumer

    27 March 2014

    Unsolicited Offers Monitoring Report

    In this report we set out our findings and observations based on our monitoring activities on 14 February 2014.

    https://www.fma.govt.nz/library/reports-and-papers/unsolicited-offers-monitoring-report/

13. Surveys

    5 December 2013

    FMA Progress Review - Stakeholder Feedback Report

    This report is the result of a review conducted by Oliver Wyman focusing on stakeholder perspectives on achievements, short-comings and future priorities for New Zealand’s Financial Markets Authority.

    https://www.fma.govt.nz/library/reports-and-papers/fma-progress-review-stakeholder-feedback-report/

14. Investor information

    Consumer

    30 October 2013

    Clear, Concise and Effective Disclosure?

    In this report, we outline our findings and observations to help issuers and their advisers understand our expectations of ‘clear, concise and effective’ disclosure. We seek disclosure that aids, rather than hinders, investor decision making.

    https://www.fma.govt.nz/library/reports-and-papers/clear-concise-and-effective-disclosure/

15. 27 September 2013

    Monitoring of non-GAAP disclosures

    Our review focused on the disclosure of non-GAAP profit information in market communications. This report is intended for issuers, their directors and preparers of financial information.

    https://www.fma.govt.nz/library/reports-and-papers/monitoring-of-non-gaap-disclosures/