2020-11-16

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Annex 4: Completion Instructions for Quarterly Analysis of Loans and Advances and Provisions

The Hong Kong Monetary Authority issues these instructions to guide authorized institutions in completing Form MA(BS)2A and Part III of Form MA(BS)1H for quarterly regulatory reporting. The document mandates the classification of loans by economic sector, the assessment of asset quality using specific classification methods, and the calculation of provisions for classified assets. It further specifies submission deadlines, reconciliation requirements with other financial returns, and detailed reporting rules for items such as margin lending and security values.

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