Featured Product

    HKMA Issues Forms for Making Disclosures Under Parts 2A and 8 of BDR

    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by HKMA on March 30, 2017 (first-phase templates) will continue to be applicable save for Template OV, which will be superseded by the revised version of the template in the standard forms.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

    Featured Experts
    Related Articles
    News

    FED Revises Capital Planning and Stress Testing Requirements for Banks

    FED finalized a rule that updates capital planning requirements to reflect the new framework from 2019 that sorts large banks into categories, with requirements that are tailored to the risks of each category.

    January 19, 2021 WebPage Regulatory News
    News

    ECB Releases Results of Bank Lending Survey for Fourth Quarter of 2020

    ECB published results of the quarterly lending survey conducted on 143 banks in the euro area.

    January 19, 2021 WebPage Regulatory News
    News

    ESAs Publish Reporting Templates for Financial Conglomerates

    ESAs published the final draft implementing technical standards on reporting of intra-group transactions and risk concentration of financial conglomerates subject to the supplementary supervision in EU.

    January 18, 2021 WebPage Regulatory News
    News

    EBA Publishes Report on Asset Encumbrance of Banks in EU

    EBA published the annual report on asset encumbrance of banks in EU.

    January 18, 2021 WebPage Regulatory News
    News

    MAS Revises Guidelines on Technology Risk Management

    MAS revised the guidelines that address technology and cyber risks of financial institutions, in an environment of growing use of cloud technologies, application programming interfaces, and rapid software development.

    January 18, 2021 WebPage Regulatory News
    News

    US Agencies Publish Updates for Call Reports, FFIEC 101, and FR Y-9C

    FED updated the reporting form and instructions for the FR Y-9C report on consolidated financial statements for holding companies.

    January 15, 2021 WebPage Regulatory News
    News

    EBA Proposes Guidelines for Establishing Intermediate Parent Entities

    EBA issued a consultation paper on the guidelines on monitoring of the threshold and other procedural aspects of the establishment of intermediate EU parent undertakings, or IPUs, as laid down in the Capital Requirements Directive.

    January 15, 2021 WebPage Regulatory News
    News

    EC Adopts Financial Reporting Changes Arising from Benchmark Reforms

    EC published Regulation 2021/25 that addresses amendments related to the financial reporting consequences of replacement of the existing interest rate benchmarks with alternative reference rates.

    January 14, 2021 WebPage Regulatory News
    News

    BIS Bulletin Examines Key Elements of Policy Response to Cyber Risk

    BIS published a bulletin, or a note, that examines the cyber threat landscape in the context of the pandemic and discusses policies to reduce risks to financial stability.

    January 14, 2021 WebPage Regulatory News
    News

    HMT Updates List of Post-Brexit Equivalence Decisions in UK

    HM Treasury, also known as HMT, has updated the table containing the list of the equivalence decisions that came into effect in UK at the end of the transition period of its withdrawal from EU.

    January 14, 2021 WebPage Regulatory News
    RESULTS 1 - 10 OF 6462