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August 03, 2018

HKMA published a set of standard disclosure templates and tables, also known as standard forms, (together with the associated explanatory notes) pursuant to sections 6(1)(ab) and 88(1)(b) of the Banking Disclosure Rules (BDR). These standard disclosure forms are to be used by authorized institutions for the purpose of making disclosures under Parts 2A and 8 of the BDR.

The standard forms are specified for use by locally incorporated authorized institutions, except for those in relation to liquidity information (that is, Templates LIQ1, LIQ2, and Table LIQA), which are also applicable to the overseas incorporated authorized institutions, subject to the relevant liquidity requirements under the Banking (Liquidity) Rules. The standard templates and tables specified by HKMA on March 30, 2017 (first-phase templates) will continue to be applicable save for Template OV, which will be superseded by the revised version of the template in the standard forms.

The standard forms are specified for use by authorized institutions for their first interim disclosure (including their quarterly disclosure for the second quarter ending on the same date as their first interim reporting period) of any financial year starting on or after January 01, 2018, with the exception of Template IRRBB1 and Table IRRBBA, which are only applicable for any annual reporting period ending on or after June 30, 2019. Before that date, Table IRRBB will be used for disclosure of interest rate risk in the banking book. The English versions of the standard forms, along with a few alignment adjustments to certain first-phase templates necessitated by the revision to Template OV1 and the implementation of the revised securitization framework, which took effect on January 01, 2018, can be accessed through the “Key Functions – Banking Stability – Implementation of International Standards – Disclosure” icons on the HKMA website.

Keywords: Asia Pacific, Hong Kong, Banking, Basel III, Pillar 3, Disclosures, Reporting, HKMA

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