Filing overseas offeror financial statements
Where and how to file your statements can vary
You may have an obligation to prepare and register financial statements in NZ. How you provide financial statements will depend on whether the issuer is registered on the Overseas Register or recorded on the list of overseas issuers.
Who needs to file financial statements
Australian offerors making an offer in New Zealand under the recognition provisions of the Financial Markets Conduct Regulations 2014 are not required to register financial statements in New Zealand.
Overseas issuers making an offer under the Asia Region Funds Passport regulations are required to lodge financial statements in New Zealand.
There is no fee charged for filing financial statements.
You will receive email reminders when filing is due on the Disclose Register. Financial statements need to be uploaded to your registered offer(s) on the Disclose Register.
Foreign passport fund managers making an offer in NZ under a Financial Markets Authority (FMA) exemption may be required to register audited financial statements within 4 months of the issuer's financial reporting balance date.
The FMA may grant exemptions to overseas issuers in respect of certain reporting obligations under the Financial Markets Conduct Act 2013. For example, overseas issuers may be able to provide financial statements prepared to overseas financial reporting standards. For further information, contact the FMA.
Where to file financial statements
Where you register your financial statements depends on whether the issuer is registered on the Overseas Register or recorded as an overseas issuer on the Disclose Other Participants directory.
Issuers registered on the Overseas Register
Issuers registered as a company on the Overseas Register can provide financial statements to us online on the Companies Register.
Issuers recorded on the Disclose Other Participants directory
If the overseas issuer is recorded on the Disclose Other Participants directory, file financial statements online on the Disclose Register.
Foreign passport fund offers under the Asia Region Funds Passport
Financial statements need to be uploaded to your registered offer(s) on the Disclose Register.
Accepting financial statements
We may accept registration, request more information about, or reject the financial statements.
Once they are provided to us, you should receive a decision from us within 5 working days of providing your financial statements and once accepted, we will advise the FMA.
Filing financial statements on time
If the financial statements are not provided on time, we will advise FMA that they are overdue.
Help with financial reporting
The FMA website has information and tools to help with financial reporting requirements and compliance.