Regulatory Alerts2020-11-16
Added · Updated
Completion Instructions for Returns of Assets and Liabilities
The Hong Kong Monetary Authority issues these completion instructions to guide authorized institutions in reporting assets and liabilities via Forms MA(BS)1, MA(BS)1A, MA(BS)1B, and Part I of MA(BS)1H. The document specifies general reporting requirements, including submission deadlines, currency conversion rules, and accounting policies such as using book values and accrual basis. It further provides detailed item-by-item instructions for classifying liabilities like capital, deposits, and repos, as well as assets including cash, loans, and negotiable debt instruments.
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