Regulatory Alerts2021-05-12
Added · Updated
Completion Instructions for Return of Capital Adequacy Ratio Form MA(BS)3(II) Part II Capital Base
Authorized institutions incorporated in Hong Kong must use this amended form to calculate their capital base for capital adequacy ratios, with the new regulatory capital treatments for non-capital LAC liabilities taking effect on 1 April 2019. Institutions must report specific components of Common Equity Tier 1, Additional Tier 1, and Tier 2 capital, including detailed deductions for items such as goodwill, intangible assets, and securitization exposures. The instructions specify that reporting for the first quarter of 2019 should follow the previous version, while the second quarter onwards must use this amended version. Institutions may opt out of transitional arrangements for phasing out non-eligible capital instruments by notifying the HKMA in writing.
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