Hybrid financial instrument disclosures

The Financial Markets Authority has reported on hybrid financial instrument disclosures. As part of their theme based monitoring projects on financial reporting, the FMA reviewed the accounting classification and disclosure of financial instruments, classified as hybrid instruments, and listed on the NZX debt market. FMA consider that disclosures around hybrid financial instruments need improvement and would like all issuers of hybrid financial instruments to reconsider their disclosures ... READ MORE

Released by FMA - 30 May 2013