(1) In this notice, unless the context otherwise requires,—
approved auditor means an accountant who is qualified under the law of the home jurisdiction to give an opinion as to whether specified financial statements comply with the overseas GAAP of that jurisdiction
exempt issuer means an issuer that—
home jurisdiction, in relation to an issuer, means a specified jurisdiction in which the issuer is incorporated
International Financial Reporting Standards means—
listed, in relation to an entity, means the entity is the issuer of 1 or more classes of securities that are approved for trading on a registered market (within the meaning of the Securities Markets Act 1988) or a securities exchange that is regulated under the laws of a specified jurisdiction; and listing has a corresponding meaning
overseas GAAP, in relation to an exempt issuer, means generally accepted accounting practice or principles in its home jurisdiction, as specified in the third column of the Schedule
overseas legislation, in relation to an exempt issuer, means the legislation of its home jurisdiction, as specified in the second column of the Schedule (or legislation that, with or without modification, replaces or corresponds to that legislation)
scheme means a scheme (within the meaning of section 2 of the Securities Act 1978) in respect of which interests have been offered for subscription to the public in New Zealand
secondary listing, in relation to a listing on a securities exchange, means a listing where the exempt issuer has the benefit of reduced requirements, dispensations, or waivers on the basis that similar requirements are imposed by another securities exchange as a result of that exempt issuer also being listed on that securities exchange
separate fund has the meaning given to that term under section 9A(1) of the Act
specified financial statements, in relation to an exempt issuer,—
(a) means the financial statements that are required to be prepared in respect of either or both of the exempt issuer and its group, as applicable, in accordance with the laws of its home jurisdiction (including the overseas legislation); and
(b) includes, in respect of an exempt issuer that is an issuer of securities in relation to a scheme, financial statements in respect of each scheme and, if the liabilities of the issuer or the scheme are limited to a separate fund, financial statements for that separate fund that are prepared in accordance with the laws of its home jurisdiction
specified jurisdiction means a jurisdiction specified in the first column of the Schedule.
(2) For the purposes of this notice, carries on business in New Zealand has the same meaning as in section 332 of the Companies Act 1993, except that an exempt issuer is not taken to carry on business in New Zealand merely because it has established or used a share transfer office or a share registration office in New Zealand.
(3) Any term or expression that is defined in the Act and used, but not defined, in this notice has the same meaning as in the Act.