2024-08-30
Added · Updated
The Hong Kong Monetary Authority issues these completion instructions to guide authorized institutions in reporting their leverage ratio via Form MA(BS)27. The document mandates quarterly submissions of exposure measures and Tier 1 capital data, detailing the calculation methodologies for on-balance sheet, derivative, securities financing, and off-balance sheet exposures. It specifies that reporting must adhere to the Banking (Capital) Rules and be submitted within one month following each quarter-end.