Notice No. (14) of Approval of Financial Reporting Standard Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 (``the Act''), that the Accounting Standards Review Board has approved, for the purposes of the Act, Financial Reporting Standard No. 33 ``Disclosure of Information by Financial Institutions'' submitted to it by the Institute of Chartered Accountants of New Zealand. FRS 33 is to apply to all reporting entities which are ``financial institutions'' as defined in the standard in respect of accounting periods (as defined in the Act) commencing on or after 1 April 1997. It does not apply to interim accounting periods of financial institutions other than those registered banks which are subject to the public disclosure requirements of the Reserve Bank of New Zealand Act 1989. Copies of FRS 33 may be purchased from the offices of the Institute of Chartered Accountants of New Zealand, 40 Mercer Street (P.O. Box 11-342), Wellington and 2733 Ohinerau Street (P.O. Box 3334), Remuera, Auckland. Dated this 7th day of May 1997. JOHN C. HAGEN, Chairman, Accounting Standards Review Board.