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Under section 55 of the Financial Reporting Act 2013 (FRA 2013) some issuers will continue to have financial statement filing obligations under the Financial Reporting Act 1993 (FRA 1993) as if it had not been repealed.

This means that the FRA 1993 continues to apply to those issuers that have not yet transitioned to FMC reporting entities under the Financial Markets Conduct Act 2013 (FMC Act) regime.

Glossary definitions:


During the two year transition period (1 December 2014 to midnight 30 November 2016) issuers may be able to rely on other enactments to file financial statements for existing offers and schemes. However, there are defined cut-off points from when only the FMC Act can be relied upon.

View the FMC Act timeline on the Disclose Register website


The financial statements may include:

  1. New Zealand company financial statements; and
  2. Group financial statements (only if the New Zealand company has a subsidiary or subsidiaries).

If you are filing New Zealand company and group financial statements, please ensure they are submitted for registration together.

Further information

Visit the Financial Markets Authority website for information on companies intending to continue to make offers under the transitional provisions of the Securities Act regime.

Visit the Financial Markets Authority website.


Last updated 19 June 2015