Regulatory Alerts2025-12-23
Added · Updated
Completion Instructions for Return of Interest Rate Risk Exposures (Form MA(BS)12)
The Hong Kong Monetary Authority issues these completion instructions to guide authorized institutions in reporting interest rate risk exposures via Form MA(BS)12. The document mandates quarterly submissions of on- and off-balance sheet positions, requiring classification into fixed, variable, and managed rate items based on earliest repricing dates. It further details specific reporting methodologies for derivatives, including forwards, swaps, and options, to assess impacts on earnings and economic value.
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