MA(BS)21A&B/P.1 (03/202212/2024)
Completion Instructions
Return of International Banking Statistics
Form MA(BS)21
Introduction

1. This return consists of two parts: Part I Locational Banking Statistics (LBS) and Part II
   Consolidated Banking Statistics (CBS). Authorized institutions (AIs) are required to report both Part I and Part II according to the completion instructions below. The completion instructions were prepared based on the Bank for International Settlements’ (BIS) Guidelines for reporting the BIS international banking statistics issued in March 2013July 2019 (the BIS Guidelines) available on the BIS website (www.bis.org).
2. Part I LBS collects information on AIs’ liabilities and claims according to the residence
   of counterparty. Data in aggregate form will be reported to the BIS as part of an international cooperative effort to compile and publish worldwide data on jurisdiction exposures for the purpose of monitoring cross-border capital flows. The aggregate data are also used for compiling and evaluating the coverage of the balance of payments and external debt statistics.
3. Part II CBS collects information on AIs’ exposures and liabilities to both local and
   foreign counterparties which also take into account where the ultimate risk lies for assessing credit risk exposures by jurisdiction. Data in aggregate form will be reported to the BIS for compiling and publishing worldwide data. Part II CBS is subdivided into two subsets: Parts IIA and IIB.

• Part IIA on immediate Riskcounterparty basis is to be reported by all AIs.
• Part IIA on Supplementary data on funding sources and Part IIB on Ultimate
  Riskguarantor basis are to be completed reported by all licensed banks incorporated in Hong Kong.
  Section A: General Instructions

4. All AIs are required to complete Part I of this return showing the liability and asset
   positions of their Hong Kong offices as at the last calendar day of each quarter. The return should be submitted not later than one month after the end of each reporting quarter.
5. All AIs are required to report Part II of this return based on the position as at the last
   calendar day of each quarter. The detailed reporting requirements of Part II are as follows:

MA(BS)21A&B/P.2 (03/202212/2024)
Part IIA Data on an immediate riskcounterparty basis and risk transfers
Coverage Reporting frequency and submission deadline All AIs Position of the Hong Kong offices Quarterly; not later than one month after the end of each reporting quarter Licensed banks incorporated in Hong Kong Consolidated position in addition to Hong Kong office position above. Consolidated position should include all branches and subsidiaries worldwideas set out in section 4 of the Banking (Capital) Rules (BCR). Quarterly; not later than 6 weeks after the end of each reporting quarter
Part IIA Supplementary data on funding sources
Coverage Reporting frequency and submission deadline Licensed banks incorporated in Hong Kong Consolidated position only and it should include all branches and subsidiaries worldwide Consolidated position as set out in section 4 of the BCR. Quarterly; not later than 6 weeks after the end of each reporting quarter
Part IIB Data on an ultimate riska guarantor basis
Coverage Reporting frequency and submission deadline Licensed banks incorporated in Hong Kong Consolidated position only and it should include all branches and subsidiaries worldwide Consolidated position as set out in section 4 of the BCR. Quarterly; not later than 6 weeks after the end of each reporting quarter
6. If the submission deadline falls on a public holiday, it will be deferred to the next
working day.
7. Amounts should be shown to the nearest million, in HK$ or HK$ equivalents in the case
of foreign currency items. The closing middle market T/T rates prevailing at the reporting date should be used for conversion purpose. Where claims are acquired at less than their nominal value, the discounted value should be shown.
8. Part I LBS and Part II CBS should be reported according to the status of the counterparty
and his address. This means, in the case of a company with branches, the business address of the office with which the reporting AI has claims on/liabilities to, and in the case of an individual, his home address. Temporary or correspondence addresses should be disregarded. In the LBS, positions that cannot be allocated to specific jurisdictions may be reported as either “unallocated location” [5M] if the residence of the counterparty

MA(BS)21A&B/P.3 (03/202212/2024) is unknown, or “unallocated non-residents” [5Y] if the residence of the counterparty is known to be outside the reporting jurisdiction. In the CBS, all claims/liabilities which cannot be classified into a particular jurisdiction should be reported in aggregate under the “Unallocated (5M)” category.
9. Treatments of arrears, provisions and write-offs:
 Arrears of interest and principal: Until they are written off, arrears should be included in the claims and liabilities under the respective instruments, whenever it is possible.  Provisions: Financial claims against which provisions have been made are normally reported as claims at their gross value. That is, provisions should not be netted from the claim positions.  Write-offs of claims and debt forgiveness: Although an asset which has been written off may still be a legally enforceable claim, the items which have been written off should be excluded from the reported data. This is because the writing-off process can be seen as reflecting the judgement that the current or prospective value of the claim is zero.
10. Valuation principles
In general, claims should be valued at market prices. The exception to this is the case of loans, which should be valued in accordance with the reporting jurisdiction’s accounting standards and in principle at nominal (or contractual) values. For liabilities, in general, nominal (or contractual) values rather than market values should be reported. The currency of denomination is the currency specified in the contract that determines the value of flows and positions. The currency of denomination may be different from the currency of settlement. Cash flows are determined using the currency of denomination and, if necessary, converted into another currency for the purpose of settlement. For example, if a currency-linked bond is issued and payable in Brazilian reais (BRL) but coupon and principal payments are calculated with reference to the USDBRL exchange rate, then the denomination is USD even though the payments are settled in BRL. Position should in principle be reported on a gross basis, and not net of liabilities. In other words, claims and liabilities vis-à-vis the same counterparty should be reported separately and not netted against each other. An exception is made for some types of derivatives instruments. Reporting of financial claims and liabilities resulting from derivative instruments should in principle be consistent with the “replacement value”, when compliant with accounting standards used to produce the balance sheet. In the LBS, derivatives should be reported on a gross basis, before taking into account any netting agreements. All derivatives instruments with a positive market value should be treated as claims and those with a negative market value as liabilities. The currency denomination should be the currency in which the derivatives are to be redeemed or settled. Reporting of “net positions” is allowed only if the national accounting practice allows netting of multiple matching swaps (by currency and maturity) with the same counterparty that are covered under a legally enforceable netting agreement.Derivatives should be reported on a contractual, post-novation basis.

MA(BS)21A&B/P.4 (03/202212/2024)
For swaps, the net market/fair value of each contract, where the “net” refers to the net present value of the “two legs” of a swap, should be reported. Financial derivatives other than swaps should be reported at gross market value. For derivatives contracts that involve multiple or two-way payments, such as swaps and forwards, the market value is the net present value of the payments to be exchanged by counterparties between the reference date and the contract’s maturity. In other words, forwards and swaps should be recorded as if they were one transaction and not two separate legs. For foreign exchange (FX) derivatives, the currency of denomination depends on the market value of the contract on the reference date. If an FX derivative is reported as an asset (i.e. the market value of the contract is positive), then the currency of denomination is the currency of the long leg: the currency received at maturity. If an FX derivative is recorded as a liability (i.e. the market value of the contract is negative), then the currency of denomination is the currency of the short leg: the currency paid at maturity. The switching between short and long positions reflects the bank’s net exposure to movements in the exchange rate.
Section B: Specific Instructions for Part I: Locational Banking Statistics (LBS)
11. Part I LBS collects the liability and claim positions broken down by instrument,
counterparty jurisdiction, counterparty sector and currency. AIs should report the positions of “total liabilities and claims”, “loans and deposits”, “debt securities” and “derivatives” in separate tables, all with a crossing of the counterparty jurisdiction and counterparty sector. AIs should also provide a currency breakdown of each of these positions in Hong Kong dollar, US dollar, Euro, Japanese yen, Pound sterling, Swiss franc, Renminbi, plus a residual category. There are 2432 tables in total and the detailed structure of these tables is as follows:
Table Structure: Part I of MA(BS)21
Currencies
Instrument types
Total liabilities and claims
Of which:
Loans and deposits
Debt securities Derivatives
Hong Kong Dollar (HKD) Table A1 Table B1 Table C1 Table D1 US Dollar (USD) Table A2 Table B2 Table C2 Table D2 Euro (EUR) Table A3 Table B3 Table C3 Table D3 Japanese Yen (JPY) Table A4 Table B4 Table C4 Table D4 Pound Sterling (GBP) Table A5 Table B5 Table C5 Table D5 Swiss Franc (CHF) Table A6 Table B6 Table C6 Table D6 Renminbi (CNY) Table A7 Table B7 Table C7 Table D7 Other currencies Table A8 Table B8 Table C8 Table D8

MA(BS)21A&B/P.5 (03/202212/2024)
12. AIs should provide a counterparty-jurisdiction breakdown of their liability and claim
positions according to the location of counterparty (i.e. residency of counterparty), and not according to the jurisdiction of incorporation. For example, a claim on the London branch of a United States bank should be reported as a claim on the United Kingdom, and not on the United States. In the return form, no entry is required for cells and columns highlighted in grey colour. The amounts reported for All jurisdictions (5J), Total external positions (i.e. Total of
section 1 and 2) (5Z), Developed economies (5R), Offshore centres (1N), Developing
Europe (3C), Developing Latin America and Caribbean (4U), Developing Africa and Middle East (4W) and Developing Asia and Pacific (4Y) should be calculated from amounts reported for jurisdictions shown in Annex 4.
13. For the purposes of Part I LBS:
(i) “Liabilities” refer to all domestic and external liabilities of the reporting AI. These may include, for example:
 equities, securities and capital instruments (e.g. perpetual and subordinated debts) issued by the institution and they should be allocated by jurisdiction, as far as feasible, on the basis of the residence of current holder. If it is difficult to determine the residence of current holder, the place of issue can be used as a proxy;  all accrued interest payable on the domestic and external liabilities. For note-issuing banks, banknotes issued by themselves, which are equivalent to item 4 in MA(BS)1, should not be included. (ii) “Claims” refer to all domestic and external assets of the reporting AI. These may include, for example:
 domestic and foreign currency banknotes which should be reported as claims on the issuer, usually the central bank of the jurisdiction of issue;  equities, debt securities, and capital instruments (e.g. perpetual and subordinated debts);  accrued interest and overdue interest on a domestic or external claim except those credited to interest in suspense account;  items in the course of collection which represent a claim on an obligor. Holdings of fixed assets and gold should not be included. For note-issuing banks, holdings of Certificates of Indebtedness as cover for their issued banknotes, which are equivalent to item 13 in MA(BS)1, should not be

MA(BS)21A&B/P.6 (03/202212/2024) included.
(iii) “Loans” should comprise those financial assets which are created through the lending of funds by a creditor (lender) to a debtor (borrower) and which are not represented by negotiable securities. “Deposits” should comprise all claims reflecting evidence of deposit (including non-negotiable certificates of deposit) which are not represented by negotiable securities. “Loans and deposits” should include interbank borrowings and loans, inter-office balances, foreign trade-related credits, sale and repurchase transactions (repos), and borrowing and lending of securities and gold with cash collateral. The cash collateral should be regarded as a collateralised deposit/loan and reported under the loans and deposits according to the location of the counterparty to the transaction. Transactions without cash collateral should not be reported. Securities which have been lent should remain as the reporting AI’s assets while securities which have been borrowed should not be reported as the reporting AI’s assets. The reporting AI’s holdings of notes and coins in domestic and foreign currencies, which belong to the asset side, should be recorded as claims on central banks under loans and deposits. Funds received by the reporting AI from residents or non-residents on a trust basis represent liabilities under loans and deposits. Funds deposited with residents or non-residents on a trust basis in the reporting AI’s own name but on behalf of third parties represent claims under the loans and deposits. Working capital supplied by head offices to their branches abroad should also be recorded as claims under loans and deposits, and not under other assets and liabilities. Working capital received by local branches from their head offices abroad should be recorded as liabilities under loans and deposits, and not under other assets and liabilities. Loans which have become negotiable de facto should be classified under debt securities. For trade-related credits granted directly by a reporting AI to a domestic exporter, these credits may be extended on the basis of a trade bill which is drawn by the exporter on the importer and subsequently acquired by the reporting AI. These credits may therefore be treated as external or domestic assets depending on whether the residence of the drawee (who is the final debtor) or of the presenter of the bill (who has guaranteed payment by endorsing the bill) is used as the criterion for geographical allocation. For the purpose of this return, these credits should be allocated according to the residence of the drawee, but not the presenter of the bill. (iv) “Debt securities” comprise all negotiable short- and long-term debt instruments, including negotiable certificates of deposit, but excluding equity shares, investment fund units and warrants.  The claim side of debt securities (i.e. holdings of debt securities) should include those held in the reporting AI’s own names and those held on behalf of third parties as part of trustee
business. They should not include debt securities held on a purely custodial basis for customers (i.e. positions not in the reporting AI’s own name) and debt securities acquired in the context of securities lending transactions without cash collateral.

MA(BS)21A&B/P.7 (03/202212/2024)
 The liability side of debt securities (i.e. own issues of debt securities) should comprise liabilities in all negotiable short- and long-term debt securities, including negotiable certificates of deposit, subordinated issues and issues in the reporting AI’s own name but on behalf of third parties. AIs should report their liability positions of debt securities vis-à￾vis banks and non-bank customers (i.e. columns (1) and (4)). A breakdown into related offices, official monetary authorities, non-bank financial institutions and other non-bank customers (i.e. columns (2), (3), (5) and (6)) is not required.  The liability side of debt securities should be allocated by jurisdiction, as far as feasible, on the basis of the residence of current holder. If it is difficult to determine the residence of current holder, the place of issue can be used as a proxy. (v) “Derivatives” comprise financial instruments that are linked to another financial instrument, indicator or commodity and through which financial risks (e.g. interest rate, foreign exchange, equity, commodity price, or credit risk) can be traded in their own right in financial markets. (v)(vi) “Liabilities of which maturity ≤ 12 months” refer to the reporting AI’s own issues of debt securities (including negotiable certificates of deposit, and subordinated issues and issues in its own name but on behalf of third parties) with a remaining maturity of up to and including 12 months. This column only applies to the liability side of debt securities. (vi)(vii) “Other claims and liabilities” are those residual claims and liabilities that are not included in loans and deposits, and debt securities and derivatives. Reporting AIs that find it administratively easier to do so may derive the jurisdiction breakdown of loans and deposits by obtaining a jurisdiction breakdown of other claims and liabilities and deducting them together with the jurisdiction breakdown of debt securities and derivatives from total claims and liabilities of each jurisdiction. “Other claims” mainly comprise equity securities (including mutual and investment fund units and holdings of shares in the reporting AI’s own name but on behalf of third parties), participations, derivatives recorded on the balance sheet with positive market value, and any other residual on-balance sheet financial claims. “Other liabilities” comprise mainly equity issuance, derivatives recorded on the balance sheet with negative market value, and any other residual on-balance sheet liabilities. Retained earnings (positive amount) should be regarded as other liabilities and should be allocated to the jurisdiction where the controlling parent institution is located. Negative retained earnings should be treated as claims vis-à-vis the controlling parent institution. The other liabilities should be allocated by jurisdiction, as far as feasible, on the basis of the residence of the holder. If it is difficult to determine the residence of current holder, the place
of issue can be used as a proxy.

MA(BS)21A&B/P.8 (03/202212/2024)
(vii)(viii) Arrears and accrued interest as well as principal in arrears should be included in the claims and liabilities under the respective instruments, whenever possible. Financial claims against which provisions have been made are normally reported as claims at their gross value. In other words, provisions should not be netted from the claim positions. Items which have been written off should be excluded from the reported data. (viii)(ix) “Banks” refer to institutions which are regarded as such by the appropriate supervisory authorities in their place of business (including AIs in Hong Kong). Money market funds, investment funds and pension funds are excluded. In addition, related offices and official monetary authorities, which include central banks, should be reported as “of-which” items under banks:
 “Related offices” refer to entities that are part of the same banking group (i.e. have the same controlling parent entity). These include, for example, the controlling parent institution, the head office of the reporting AI, and branches or subsidiaries that are part of the consolidated reporting entity. As for reporting AI’s related offices located in Hong Kong, reporting AI should only report positions vis-à-vis those subsidiaries or controlling parent institutions which are authorised as different AIs.  “Official monetary authorities” refer to central banks (Annex 1) or similar national and international bodies, such as BIS and European Central Bank (ECB). Banks’ holding of notes and coins should be recorded as claims on official monetary authorities. (This is in contrast to Part II CBS of this return, where central banks and other official monetary authorities are reported as “Official sector”.) (ix)(x) “Non-bank customers” are the sum of non-bank financial institutions and other non-bank customers:
 “Non-bank financial institutions” refer to private or public financial institutions, other than banks, engaged primarily in the provision of financial services and activities auxiliary to financial intermediation such as fund management. These include special purpose vehicles, hedge funds, securities brokers, money market funds, pension funds, insurance companies, financial leasing corporations, central clearing counterparties, unit trusts, other financial auxiliaries and other captive financial institutions. These also include any public financial institutions such as development banks and export credit agencies. For example, the Hong Kong Mortgage Corporation Limited is classified as a non-bank financial institution.  “Other non-bank customers” refer to entities other than banks and non￾bank financial institutions. These include, but not limited to, the general government sector, non-financial corporations, and households including non-profit institutions serving households (NPISHs). Any positions for which the sector of the counterparty is unknown should be classified as other non-bank customers.

MA(BS)21A&B/P.9 (03/202212/2024)

• “General government” includes the central government, state
  government, local government and social security funds. In addition, it includes non-profit institutions engaged in non-market production that are controlled and mainly financed by government units and social security funds. For the purposes of Part I LBS, central banks, other official monetary authorities and public corporations are not part of the general government sector.
• “Non-financial corporations” refer to privately and publicly owned
  corporations as well as unincorporated enterprises that function as if they were corporations, such as partnerships and the branches of foreign corporations.
• “Households including non-profit institutions serving households
  (NPISHs)” refer to individuals, families, unincorporated enterprises owned by households, and non-profit institutions serving households such as charities, religious institutions, trade unions and consumer associations. (xi) “International organisations (1C)” are considered to be resident in an economic territory of their own, and not of the economy in which they are physically located.  In the counterparty jurisdiction dimension, AIs’ positions on international organisations should not be assigned to the jurisdiction where the organisation is located but rather should be reported as a distinct entry: “international organisations”. There are exceptions to the treatment of international organisations: the BIS and central banks of currency unions. International organisations that undertake activities similar to those of central banks should be reported as residents of the jurisdiction where they are located. In particular, the BIS should be reported as a resident of Switzerland; the Bank of Central African States (BEAC) as a resident of Cameroon; the Central Bank of West African States (BCEAO) as a resident of Senegal; the Eastern Caribbean Central Bank (ECCB) as a resident of St Kitts and Nevis; and the European Central Bank (ECB) as a resident of Germany.  They refer to those International organisations listed in Annex 2 and should be classified as non-bank financial institutions and other non￾bank customers according to than those considered as central banks do not need to be allocated by sector (refer to Annex 2 for the list of international organisations). They may include organisations not listed in Annex 2 but are regarded as such by the Hong Kong Monetary Authority. However, the BIS and ECB should not be included in “International organisations”, but classified as official monetary authorities located in Switzerland and Germany respectively.

14. Liabilities and claims to be reported in the Part I LBS should be cross referenced to the
    relevant items in the Return of Assets and Liabilities for Hong Kong Offices (Form MA(BS)l). Details are given in Annex 3.

MA(BS)21A&B/P.10 (03/202212/2024)
Section C : Specific Instructions for Part II: Consolidated Banking Statistics (CBS)
15. The CBS captures the Hong Kong office position as well as consolidated position of the
reporting AI’s worldwide offices (including the positions of the reporting AI’s foreign subsidiaries and branches). In this section, head office, subsidiaries and branches of the reporting AI are collectively referred to as either “the reporting AI” or “the reporting AI offices”.
16. The statistics comprise two subsets, compiled on different bases:
Part IIA CBS immediate riskcounterparty basis (CBS/IRCBSI): Claims are allocated to
the jurisdiction of residence of the immediate counterparty. The data cover on-balance sheet financial claims, risk transfers and certain liabilities of the reporting AI.
Part IIB CBS Ultimate riskguarantor basis (CBS/URCBSG): Claims are allocated to the
jurisdiction where the final risk lies. The data cover on-balance sheet financial claims as well as some off-balance sheet exposures of the reporting AI.
17. Composition of claims in the CBS
In general, claims should comprise all items that represent an on-balance sheet financial asset. Claims should include the following financial assets: deposits and balances placed with banks; loans and advances; trade-related credits; holdings of securities, including certificates of deposit, promissory notes, collateralised debt obligations and asset-backed securities; holdings of notes and coins; loans or other claim positions funded with claims under sale and repurchase agreements; and participations, including equity holdings in non-bank subsidiaries. Lending of securities, gold and other precious metals without cash collateral should not be reported as claims. Derivatives contracts should be excluded from claims in the IRCBSI, being consistent with that in the URCBSG, where derivatives contracts with a positive market value, i.e. “derivatives claims” are reported separately.
18. Definitions on “Total claims”
Total claims comprise (i) international claims in all currencies and (ii) local claims in local currency, where international claims are the sum of cross-border claims in all currencies and local claims in foreign currencies. Cross-border claims refer to positions where the jurisdiction in which the counterparty is located, being different from that where the reporting AI office that grants or extends the claim is located. Local claims refer to positions vis-à-vis residents of the jurisdiction where the reporting AI office that books the claim is located.
19. Reporting basis and coverage of AIs
 All AIs are required to report the CBS/IRCBSI on their Hong Kong office position With reference to paragraph 18, they should report international claims booked by their office in Hong Kong comprising:

MA(BS)21A&B/P.11 (03/202212/2024) i) all cross-border claims, and ii) all local claims (on Hong Kong residents) in foreign currencies.  Locally incorporated licensed banks are required to report in the CBS/IRCBSI their consolidated position, in addition to their Hong Kong office position stated above. With reference to paragraph 18, they should report international claims and local claims booked by their worldwide offices on a consolidated basis comprising:
i) all cross-border claims, and ii) all local claims (i.e. including local claims booked by their worldwide offices and local claims booked by their Hong Kong offices). (See paragraphs 28 – 36 below for reporting on consolidated basis)  Perimeter of consolidation: Locally incorporated licensed banks should report on the basis of prudential perimeter of consolidation instead of accounting perimeter of consolidation. The prudential perimeter captures the risk of the whole banking group. All entities conducting banking, securities and other similar activities that are ancillary to the business of banking, and that are majority-owned or otherwise controlled by the group – irrespective of whether the entities are regulated – should be within the consolidation perimeter. Insurance entities as well as non-financial commercial entities are explicitly excluded from the prudential perimeter. For the avoidance of doubt, a reporting AI should follow section 4 of the BCR in reporting the consolidated position.
20. International organisations in Annex 2 should be reported in “International organisations
(1C)” and should not be allocated to any specific counterparty jurisdiction. Please refer to Annex 2 for details. The amounts reported for All jurisdictions (5J), Developed economies (5R), Offshore centres (1N), Developing Europe (3C), Developing Latin America and Caribbean (4U), Developing Africa and Middle East (4W) and Developing Asia and Pacific (4Y) should be calculated from amounts reported for jurisdictions shown in Annex 4.
21. Some examples on the reporting of specific transactions under the CBS/IRCBSI and the
CBS/URCBSG bases are included in Annex 5.
Part IIA : Consolidated Banking Statistics - immediate riskcounterparty basis (CBS/IRCBSI)
Hong Kong office position (for reporting by all AIs)
22. Column (1) Total claims
Total claims in column (1) with counterparty jurisdiction breakdown should be equal to the amount reported for international claims in column (2).
23. Column (2) International claims

MA(BS)21A&B/P.12 (03/202212/2024)
With reference to paragraphs 18 and 19, this column should include cross-border claims in all currencies and local claims (on Hong Kong residents) in foreign currencies with counterparty jurisdiction breakdown.
24. Columns (3) to (6) International claims by remaining maturity
Columns (3) to (6) should be reported on the basis of remaining maturities of the international claims, i.e. the time remaining to final payment of the relevant claim. Claims with scheduled payments such as loans should be reported according to the time remaining to final payment, i.e. the residual maturity of the final payment or instalment. Claims that cannot be classified by maturity such as equity should be assigned to the category of “unallocated”. For the purposes of this section, overdue claims and claims that are repayable on demand should be allocated to the “up to and including one year” maturity bracket. Please refer to Annex 6 of the completion instructions for the details of maturity breakdown below. column (3) = remaining maturity up to and including 1 year column (4) = remaining maturity over 1 year and up to and including 2 years column (5) = remaining maturity over 2 years column (6) = remaining maturity unallocated by maturity Sum of columns (3) to (6) should be equal to the column (2) International claims.

25. Columns (7) to (12) International claims by sector
    The reporting AI should report the international claims by sector breakdown and report in the appropriate columns (7) to (12) accordingly. Please refer to Annex 6 of the completion instructions for the definitions of each sector below. column (7) = international claims on banks column (8) = international claims on official sector column (9) = international claims on non-bank private sector, which is equal to the sum of amounts reported in column (10) non-bank financial institutions and column (11) non-financial private sector column (12) = international claims on unallocated by sector Sum of columns (7), (8), (9) and (12) international claims by sector should be equal to the column (2) International claims.
26. Columns (15) to (17) Risk transfers
    The reporting AI can offset its total exposure to a particular jurisdiction using a variety of credit risk mitigants (CRMs), which include guarantees, collateral and credit derivatives. If the use of these CRMs reduces the reporting AI’s exposure to a particular jurisdiction by effectively transferring the risk to a different jurisdiction, these should be reported as risk transfers. If the residence of the immediate counterparty is different

MA(BS)21A&B/P.13 (03/202212/2024) from the residence of the ultimate obligor, the reporting AI should provide information about risk transfers associated with their claims in the IRCBSI. That is, the AI should report the amount of claims for which the residence of the IR is different from the residence of the ultimate obligor. The jurisdiction where the ultimate risk lies is defined as the jurisdiction of residence of the ultimate obligor. Specifically, it is the jurisdiction where the guarantor of a financial claim resides or the parent of a legally dependent branch or affiliate is located. Criteria for recognising risk transfers: For the CBS, the criteria for recognising risk transfers follow those set out in BCR for recognising credit risk mitigants. Risk transfers include parent guarantees to branches, explicit guarantees by parents and third parties, collateral and credit derivatives.  Parent guarantees to branches: Branches are always considered as being guaranteed by their immediate parent if it has provided, even in the absence of an explicit guarantee. In contrast, claims on branches should, for the purposes of  Explicit guarantees from parents to subsidiaries or from third parties: Guarantees must be explicit, direct, irrevocable (i.e. they must not be unconditionally cancellable by the CBS, always beguarantor), and legally enforceable in all relevant jurisdictions. Exposures to subsidiaries are not considered as being guaranteed by the respective parent, even if unless there is no legalan explicit guarantee. Claims guaranteed by parties in different jurisdictions should be transferred to the jurisdiction of each guarantor according to the amounts being guaranteed. In case where the guarantors' liabilities are joint and several, the transfer of risk to the jurisdiction of the guarantors should be reported at the reporting AI’s best estimation. Collateral of a claim may be considered as an indicator of where the final risk of the claim lies to the extent that it is recognised as a CRM according to the Banking (Capital) Rules of Hong Kong or a recognised collateral under various approaches of credit risk mitigation in the Basel Capital Accord document.  Collateral are assets pledged to hedge in whole or in part credit risk exposures in AIs’ balance sheets. For collateral to provide credit protection, the AI must have the right to liquidate or take legal possession of it in a timely manner in the event of default, and the credit quality of the immediate counterparty and the value of the collateral must not have a material positive correlation. Securities bought under reverse repurchase agreements are considered as having the same characteristics as collateral and should therefore be treated as collateral.  Credit derivatives are credit protection bought to hedge credit risk exposures in AIs’ banking book. Credit default swaps, total return swaps and other credit derivatives can be recognised as risk transfers only if they provide
credit protection similar to explicit guarantees. Credit derivatives held in AIs’ trading book are not recognised as risk transfers. In the CBS, derivatives should be reported on a net basis whereby derivative assets and liabilities are offset if they meet the condition for netting, i.e. a legally enforceable

MA(BS)21A&B/P.14 (03/202212/2024) master netting agreement with the same counterparty. However, if credit derivatives are used to mitigate the counterparty risk associated with claims in the banking book, the jurisdiction of ultimate risk of these positions is defined as the jurisdiction in which the counterparty of the credit derivatives contract resides. In this scenario, the gross notional value, without netting, of these positions should be reported. Similarly, in the case of holdings of credit-linked notes, other collateralised debt obligations and asset-backed securities, a “look-through” approach should be adopted and the jurisdiction of ultimate risk is defined as the jurisdiction where the debtor of the underlying credit, security or derivatives contract resides. For cases where the use of look-through approach are not possible in practice, the reporting AI may provide estimates for the allocation of claims to the jurisdiction where the underlying debtor resides or to allocate the claims to the jurisdiction of the immediate risk (which is the jurisdiction where the issuer of the securities resides). Information on the reallocation of claims should be reported separately for outward and inward risk transfers. In other words, outward reallocations that reduce exposure to a given counterparty jurisdiction should be reported in column (17) Outward risk transfer, separately from inward reallocations that increase exposure in column (16) Inward risk transfer. Outward and inward risk transfers should in principle add up to the same total. If risk remains in the jurisdiction of the IR, for example when risk is reallocated between different sectors but not outside the jurisdiction, then a risk transfer should not be reported. Please note that the amount of outward risk transfer of a claim should be smaller than or equal to the amount of the claim. As such, in general, the amount of outward risk transfer reported in column (17) from a counterparty jurisdiction should be smaller than or equal to the amount of total claims reported in column (1) on that counterparty jurisdiction. Column (15) Net risk transfers are calculated as the column (16) Inward risk transfer less column (17) Outward risk transfers. Illustrations A claim on the U.S. branch of a Hong Kong incorporated AI should be included under “United States” in column (7) Banks. In respect of risk transfers, the claims should be reported against “United States” in column (17) Outward risk transfer, and “Hong Kong, China” in column (16) Inward risk transfer. On the other hand, a claim on a manufacturing company in Hong Kong which is guaranteed by a Japanese bank should be included under “Hong Kong, China” in column (9) Non-bank private sector and column (11) Non-financial private sector. In respect of risk transfers, the claims should be included under “Hong Kong, China” in column (17) Outward risk transfer, and “Japan” in column (16) Inward risk transfer.
27. All AIs are not required to report columns (13), (14) and (18) for the Hong Kong office
position.

MA(BS)21A&B/P.15 (03/202212/2024)
Consolidated position (for reporting by all locally incorporated licensed banks)
28. All locally incorporated licensed banks reporting on a consolidated basis should report
all the columns (i.e. columns (1) to (1820)) of Part IIA of this return.

29. Column (1) Total claims
    With reference to paragraphs 18 and 19, Total claims (with counterparty jurisdiction breakdown) should be the sum of column (2) International claims and column (14) Local claims in local currency.

30. Column (2) International claims
    With reference to paragraph 18, include in this column cross-border claims in all currencies and local claims in foreign currencies with counterparty jurisdiction breakdown.

31. Columns (3) to (6) International claims by maturity
    Sum of columns (3) to (6) should be equal to the column (2) International claims. Please refer to paragraph 24 for the reporting instructions.

32. Columns (7) to (12) International claims by sector
    Sum of columns (7), (8), (9) and (12) should be equal to the column (2) International claims. Please refer to paragraph 25 for the reporting instructions.

33. Column (13) Local claims in foreign currencies
    Report in this column the reporting AI’s local claims on its local residents in foreign currencies with counterparty jurisdiction breakdown, which are part of the international claims reported in column (2). Specifically, it includes claims booked by the reporting AI’s:
    i) worldwide offices on their local residents in currencies other than their local currencies, and ii) offices in Hong Kong on Hong Kong residents in currencies other than Hong Kong dollars.

34. Column (14) Local claims in local currency
    Report in this column the reporting AI’s local claims on local residents in local currency with counterparty jurisdiction breakdown. Specifically, it includes claims booked by the reporting AI’s:
    i) worldwide offices on their local residents in their local currencies, and ii) offices in Hong Kong on Hong Kong residents in Hong Kong dollars. A partial breakdown of local claims by instrument, which identifies loans separately, should be reported in column (15).

MA(BS)21A&B/P.16 (03/202212/2024)
35. Columns (1516) to (1718) Risk transfer
Column (1516) Net risk transfers are calculated as column (1617) Inward risk transfer less column (1718) Outward risk transfers. Please refer to paragraph 26 for the reporting instructions.
36. Column (1819) Local liabilities in local currency
Report in this column the reporting AI’s local liabilities to local residents in local currency with counterparty jurisdiction breakdown. Specifically, it includes liabilities of the reporting AI’s:
i) worldwide offices to their local residents in their local currencies, and ii) offices in Hong Kong to Hong Kong residents in Hong Kong dollars. A partial breakdown of local liabilities by instrument, which identifies deposits separately, should be reported in column (20).

Part IIA: Consolidated Banking Statistics - Supplementary data on funding sources
37. For this part, all locally incorporated licensed banks are required to report the
supplementary data on funding sources (without any counterparty jurisdiction breakdown) on a consolidated position. Non-locally incorporated licensed banks are not required to complete this part.
38. Columns (1) to (67) Total liabilities and breakdown
Include in column (1) the total liabilities of the reporting AI based on the consolidation perimeter used by the AI, which should be equal to the sum of columns (2), (4) to (67) reported amounts, where column (2) = loans and deposits column (3) = debt securities liabilities by remaining maturity up to and including 12 months column (4) = debt securities liabilities by remaining maturity up to and including 12 months column (5) = debt securities liabilities by remaining maturity greater than 12 months column (56) = derivatives liabilities (derivatives contracts with negative fair values) column (67) = other and unallocated liabilities Please refer to Annex 6 for the definitions of each component of total liabilities.
39. Column (78) Total equity
Include in this column the total equity of the reporting AI, which is the residual claims on the reporting AI after subtraction of its total liabilities (column (1)) from its total assets (column (910)) based on the consolidation perimeter used by the AI. Please refer to Annex 6 for details of the definition of total equity.

MA(BS)21A&B/P.17 (03/202212/2024)
40. Columns (910) to (17) Total assets and breakdown
Report in column (10) the total banking assets of the reporting AI based on the consolidation perimeter used by the reporting AI, which should be equal to the sum of columns (11), (13) to (17) reported amounts, where column (11) = loans and deposits column (13) = debt securities holdings column (14) = equity investments column (15) = derivatives assets with positive fair values column (16) = allowances for credit losses column (17) = other assets

Total assets comprise non-financial assets and financial assets. Please refer to Annex 6 for details.
41. Column (89) Risk weighted assets, column (1018) Tier 1 capital, and column (1119)
Tier 2 capital
The amounts reported in these columns should be the same as the corresponding amounts reported in the relevant items of Part I Division A of the Return on Capital Adequacy Ratios, MA(BS)3 (consolidated positions). Please refer to Annex 6 for details.
Part IIB: Consolidated Banking Statistics - Ultimate riskguarantor basis (CBS/URCBSG)
42. All locally incorporated licensed banks are required to report this part on a consolidated
basis while non-locally incorporated licensed banks are not required to complete this
part. The reporting AI should report the claims with counterparty jurisdiction
breakdown based on where the URultimate risk lies. In other words, inter-office activity should be excluded and positions should be allocated to the jurisdiction where the final ultimate risk lies. The jurisdiction where the final ultimate risk lies is defined as the jurisdiction of residence of the ultimate obligor (after taking into account risk transfers mentioned in paragraph 26).
43. Columns (1) to (9) Total claims and breakdown
Include in column (1) the reporting AI’s total claims with counterparty jurisdiction breakdown in the URCBSG. The reported amount of total claims on each counterparty jurisdiction should be equal to the sum of column (1) Total claims (in Part IIA) and column (1516) Net risk transfers (in Part IIA) for the consolidated position of the reporting AI of the same counterparty jurisdiction. In addition, Column (1) should be equal to the sum of the amounts reported in columns (2), (3), (4) and (7). It should also be equal to the sum of the amounts reported in columns of (8) and (9),

MA(BS)21A&B/P.18 (03/202212/2024) where column (2) = financial claims on banks

column (3) = financial claims on official sector column (4) = financial claims on non-bank private sector, which is equal to the sum of amounts reported in column (5) non-bank financial institutions and column (6) non￾financial private sector

column (7) = financial claims on unallocated (sector)

column (8) = cross border claims. A cross-border claim is a claim on the jurisdiction in which the counterparty is located which is different from where the reporting AI office that grants or extends the claim is located. column (9) = local claims (in all currencies), where a local claim is a claim vis-à-vis residents of the jurisdiction where the reporting AI office that books the claim is located. Please refer to Annex 6 for the definitions of columns (2) to (7).
44. Column (10) Derivatives contracts
All derivatives instruments with a positive market value should be reported separately as “derivatives claims” in this column with counterparty jurisdiction breakdown. Data to be reported should in principle cover all derivatives instruments including forwards, swaps and options relating to foreign exchange, and interest rate, equity, commodity and credit derivatives instruments. For credit derivatives, such as credit default swaps (CDS) and total return swaps:

• If the reporting AI is a protection-buyer:
   such credit derivatives should only be reported in column (10) “Derivatives contracts” (and at market value) if they are held for trading;  for credit derivatives that are not held for trading, e.g. those heldcredit derivatives bought to hedge credit exposures in the banking book, they should be excluded from column (10) and regarded as “risk transfers” (and atreported in notional value without netting in the CBSI). For details regarding risk transfers, please refer to paragraph 26.
• If the reporting AI is a protection-seller, all credit derivatives (i.e. CDS sold) should be
  reported as “Guarantees extended” in column (11). CDS sold should be reported as grossin notional value on a net basis (but net of cash collateral) and vis-à-vis the jurisdiction of the underlying reference entity where the ultimate (final) risk lies.

45. Column (11) Guarantees extended and column (12) Credit commitments

MA(BS)21A&B/P.19 (03/202212/2024)
Report in column (11) guarantees extended by the reporting AI (with counterparty jurisdiction breakdown), which are defined as contingent liabilities arising from an irrevocable obligation to pay a third-party beneficiary when a client fails to perform certain contractual obligations. Report in column (12) credit commitments of the reporting AI (with counterparty jurisdiction breakdown), which are defined as arrangements that irrevocably obligate the AI to extend credit at a customer's request. Guarantees and credit commitments should be reported to the extent that they represent the unutilised portions of binding contractual obligations and any other irrevocable commitments of the reporting AI. The AI should only report in these columns those obligations and commitments which, if utilised, would be reported in total cross-border claims and local claims in any currency. Both items in columns (11) and (12) should be reported in notional value. Please refer to Annex 6 for the detailed definitions of guarantees extended and credit commitments. Hong Kong Monetary Authority March 2022December 2024

MA(BS)21A&B/P.20 (03/202212/2024)
List of Central Banks and Other Monetary Authorities
Annex 1
For Part I LBS, central banks should be reported in the sector of “Official monetary authorities” as an “of-which” item under the sector of “Banks”. For Part II CBS, they should be included in the sector “Official sector”. As the following list of central banks and other monetary authorities may be subject to changes from time to time, the list is for reference only. Please refer to the latest list on the BIS website (www.bis.org). Jurisdiction ISO Name of central bank Afghanistan AF Bank of Afghanistan Albania AL Bank of Albania Algeria DZ Bank of Algeria Angola AO National Bank of Angola Argentina AR Central Bank of Argentina Armenia AM Central Bank of Armenia Aruba AW Central Bank of Aruba Australia AU Reserve Bank of Australia Austria AT National Bank of the Republic of Austria Azerbaijan AZ The Central Bank of the Republic of Azerbaijan Bahamas BS Central Bank of The Bahamas Bahrain BH Central Bank of Bahrain Bangladesh BD Bangladesh Bank Barbados BB Central Bank of Barbados Belarus BY National Bank of the Republic of Belarus Belgium BE National Bank of Belgium Belize BZ Central Bank of Belize Benin BJ Central Bank of West African States (BCEAO) Bermuda BM Bermuda Monetary Authority Bhutan BT Royal Monetary Authority of Bhutan Bolivia BO Central Bank of Bolivia Bosnia and Herzegovina BA Central Bank of Bosnia and Herzegovina Botswana BW Bank of Botswana Brazil BR Central Bank of Brazil Brunei Darussalam BN Monetary Authority of Brunei Darussalam Bulgaria BG Bulgarian National Bank Burkina Faso BF Central Bank of West African States (BCEAO) Burundi BI Bank of the Republic of Burundi Cambodia KH National Bank of Cambodia Cameroon CM Bank of Central African States Canada CA Bank of Canada Cape Verde CV Bank of Cape Verde Cayman Islands KY Cayman Islands Monetary Authority Central African Republic CF Bank of Central African States Chad TD Bank of Central African States Chile CL Central Bank of Chile Colombia CO Central Bank of Colombia Congo CG Bank of Central African States Congo, the Democratic Republic of the CD Central Bank of Congo Costa Rica CR Central Bank of Costa Rica

(Con’t overleaf)

MA(BS)21A&B/P.21 (03/202212/2024)
Jurisdiction ISO Name of central bank
Croatia HR Croatian National Bank
Cuba CU Central Bank of Cuba
Curaçao CW Central Bank of Curaçao and Sint Maarten Cyprus CY Central Bank of Cyprus Czech Republic CZ Czech National Bank Denmark DK Danmarks Nationalbank Dominican Republic DO Central Bank of the Dominican Republic Ecuador EC Central Bank of Ecuador Egypt EG Central Bank of Egypt El Salvador SV Central Reserve Bank of El Salvador Equatorial Guinea GQ Bank of Central African States Estonia EE Bank of Estonia Eswatini SZ The Central Bank of Eswatini Ethiopia ET National Bank of Ethiopia Euro area EU European Central Bank Fiji FJ Reserve Bank of Fiji Finland FI Bank of Finland France FR Bank of France Gabon GA Bank of Central African States Gambia, The GM Central Bank of The Gambia Georgia GE National Bank of Georgia Germany DE Deutsche Bundesbank Ghana GH Bank of Ghana Greece GR Bank of Greece Guatemala GT Bank of Guatemala Guinea GN Central Bank of the Republic of Guinea Guinea-Bissau GW Central Bank of West African States (BCEAO) Guyana GY Bank of Guyana Haiti HT Bank of the Republic of Haiti Honduras HN Central Bank of Honduras Hong Kong, China HK Hong Kong Monetary Authority Hungary HU Magyar Nemzeti Bank Iceland IS Central Bank of Iceland India IN Reserve Bank of India Indonesia ID Bank Indonesia Iran, Islamic Republic of IR The Central Bank of the Islamic Republic of Iran Iraq IQ Central Bank of Iraq Ireland IE Central Bank of Ireland Israel IL Bank of Israel Italy IT Bank of Italy Ivory Coast CI Central Bank of West African States (BCEAO) Jamaica JM Bank of Jamaica Japan JP Bank of Japan Jordan JO Central Bank of Jordan Kazakhstan KZ National Bank of Kazakhstan Kenya KE Central Bank of Kenya Korea, Republic of KR Bank of Korea Kosovo XK Central Bank of the Republic of Kosovo Kuwait KW Central Bank of Kuwait Kyrgyzstan KG National Bank of the Kyrgyz Republic

(Cont’t overleaf)

MA(BS)21A&B/P.22 (03/202212/2024)
Jurisdiction ISO Name of central bank
Lao People’s Democratic Republic LA Bank of the Lao People's Democratic Republic Latvia LV Bank of Latvia Lebanon LB Central Bank of Lebanon Lesotho LS Central Bank of Lesotho Liberia LR Central Bank of Liberia Libya, State of LY Central Bank of Libya Lithuania LT Bank of Lithuania Luxembourg LU Central Bank of Luxembourg Macao, China MO Monetary Authority of Macao Madagascar MG Banky Foiben'i Madagasikara Mainland China CN The People's Bank of China Malawi MW Reserve Bank of Malawi Malaysia MY Central Bank of Malaysia Maldives MV Maldives Monetary Authority Mali ML Central Bank of West African States (BCEAO) Malta MT Central Bank of Malta Mauritius MU Bank of Mauritius Mexico MX Bank of Mexico Moldova, Republic of MD National Bank of Moldova Mongolia MN Bank of Mongolia Montenegro ME Central Bank of Montenegro Morocco MA Bank Al-Maghrib (Central Bank of Morocco) Mozambique MZ Bank of Mozambique Myanmar MM Central Bank of Myanmar Namibia NA Bank of Namibia Nepal NP Central Bank of Nepal (Nepal Rastra Bank) Netherlands NL Netherlands Bank New Zealand NZ Reserve Bank of New Zealand Nicaragua NI Central Bank of Nicaragua Niger NE Central Bank of West African States (BCEAO) Nigeria NG Central Bank of Nigeria North Macedonia, Republic of MK National Bank of the Republic of North Macedonia Norway NO Central Bank of Norway Oman OM Central Bank of Oman Pakistan PK State Bank of Pakistan Palestine PS Palestine Monetary Authority Panama PA National Bank of Panama (Banco Nacional de Panamá) Papua New Guinea PG Bank of Papua New Guinea Paraguay PY Central Bank of Paraguay Peru PE Central Reserve Bank of Peru Philippines PH Central Bank of the Philippines (Bangko Sentral ng Pilipinas) Poland PL Narodowy Bank Polski Portugal PT Banco de Portugal Qatar QA Qatar Central Bank Romania RO National Bank of Romania Russia Federation RU Central Bank of the Russian Federation Rwanda RW National Bank of Rwanda Samoa WS Central Bank of Samoa San Marino SM Central Bank of the Republic of San Marino

(Con’t overleaf)

MA(BS)21A&B/P.23 (03/202212/2024)
Jurisdiction ISO Name of central bank
Saudi Arabia SA Saudi Central Bank
Senegal SN Central Bank of West African States (BCEAO) Serbia RS National Bank of Serbia Seychelles SC Central Bank of Seychelles Sierra Leone SL Bank of Sierra Leone Singapore SG Monetary Authority of Singapore Slovakia SK National Bank of Slovakia Slovenia SI Bank of Slovenia Solomon Islands SB Central Bank of Solomon Islands South Africa ZA South African Reserve Bank Spain ES Bank of Spain Sri Lanka LK Central Bank of Sri Lanka Sudan SD Bank of Sudan Suriname SR Central Bank of Suriname Sweden SE Sveriges Riksbank Switzerland CH Swiss National Bank Syrian Arab Republic SY Central Bank of Syria Taiwan, China TW Central Bank of Taiwan, China Tajikistan TJ National Bank of the Republic of Tajikistan Tanzania, United Republic of TZ Bank of Tanzania Thailand TH Bank of Thailand Togo TG Central Bank of West African States (BCEAO) Tonga TO National Reserve Bank of Tonga Trinidad and Tobago TT Central Bank of Trinidad and Tobago Tunisia TN Central Bank of Tunisia Turkey TR Central Bank of the Republic of Türkiye Turkmenistan TM Central Bank of Turkmenistan Uganda UG Bank of Uganda Ukraine UA National Bank of Ukraine United Arab Emirates AE Central Bank of the United Arab Emirates United Kingdom GB Bank of England United States US Federal Reserve Bank of Atlanta United States US Federal Reserve Bank of Boston United States US Federal Reserve Bank of Chicago United States US Federal Reserve Bank of Cleveland United States US Federal Reserve Bank of Dallas United States US Federal Reserve Bank of Kansas City United States US Federal Reserve Bank of Minneapolis United States US Federal Reserve Bank of New York United States US Federal Reserve Bank of Philadelphia United States US Federal Reserve Bank of Richmond United States US Federal Reserve Bank of San Francisco United States US Federal Reserve Bank of St Louis United States US Board of Governors of the Federal Reserve System Uruguay UY Central Bank of Uruguay Uzbekistan UZ Central Bank of the Republic of Uzbekistan Vanuatu VU Reserve Bank of Vanuatu Venezuela VE Central Bank of Venezuela Vietnam VN State Bank of Vietnam Yemen YE Central Bank of Yemen Zambia ZM Bank of Zambia Zimbabwe ZW Reserve Bank of Zimbabwe

MA(BS)21A&B/P.24 (03/202212/2024)
Annex 2
List of International Organisations
In both the Part I LBS and Part II CBS, positions vis-à-vis international organisations should be reported in the category “International organisations (1C)” under the counterparty￾jurisdiction dimension and should not be allocated to any specific counterparty jurisdiction.1

For Part I LBS, some international organisations (multilateral development banks) previously classified as "Banks" are now classified as "Non-bank financial institutions". The rest should be classified as "Other non-bank customers”. For Part II CBS, all International organisations should be classified as "Official sector". other than those considered as central banks do not need to be allocated by sector and may be reported as unallocated by sector. For example, the BIS, BEAC, BCEAO, ECCB and ECB should be classified as central banks. For Part II CBS, international organisations that undertake activities similar to those of central banks should be reported under official sector. As the following list of international organisations may be subject to changes from time to time, the list is for reference only. Please seerefer to the latest list on the BISEurostat website (www.bis.org).https://ec.europa.eu/eurostat/) related to BOP Vademecum. International organisations Acronym UN organisations International Monetary Fund IMF World Trade Organisation WTO International Bank for Reconstruction and Development IBRD International Development Association IDA International Centre for Settlement of Investment Disputes ICSID United Nations Educational, Scientific and Cultural Organisation UNESCO Food and Agriculture Organisation FAO World Health Organisation WHO International Fund for Agricultural Development IFAD International Finance Corporation IFC Multilateral Investment Guarantee Agency MIGA United Nations Children’s Fund UNICEF United Nations High Commissioner for Refugees UNHCR United Nations Relief and Works Agency for Palestine UNRWA International Atomic Energy Agency IAEA International Labour Organisation ILO International Telecommunication Union ITU United Nations Economic Commission for Europe UNECE United Nations Framework Convention for Climate Change UNFCCC Universal Postal Union UPU World Bank Group -

(Con’t overleaf)
1
The BIS and central banks of currency unions that undertake activities similar to those of central banks should be reported as residents of the jurisdiction where they are located. In particular, the BIS should be reported as a resident of Switzerland; the Bank of Central African States (BEAC) as a resident of Cameroon; the Central Bank of West African States (BCEAO) as a resident of Senegal; the Eastern Caribbean Central Bank (ECCB) as a resident of St Kitts and Nevis; and the European Central Bank (ECB) as a resident of Germany.

MA(BS)21A&B/P.25 (03/202212/2024)
International organisations Acronym
European Union (EU) institutions (excluding European Central Bank) European Monetary System EMS European Investment Bank EIB European Commission - All the European Union Institutions financed via the EU Budget - European Development Fund EDF European Investment Fund EIF European Coal and Steel Community - Neighbourhood Investment Facility - Other European Union Institutions, Organs and Organisms covered by General budget - European Parliament - Council of the European Union - Court of Justice - Court of Auditors - European Council - Economic and Social Committee - Committee of Regions - Other small European Union Institutions - Agency for the Cooperation of Energy Regulators - European Centre for Disease Prevention and Control - European Centre for the Development of Vocational Training - European Chemicals Agency - European Data Protection Supervisor - European Defence Agency - European Environment Agency - European External Action Service - European Fisheries Control Agency - European Food Safety Authority - European Foundation for the Improvement of Living and Working Conditions - Body of European Regulators for Electronic Communications - European GNSS Agency - European Institute for Gender Equality - European Institute of Innovation and Technology - European Maritime Safety Agency - European Medicines Agency - European Monitoring Centre for Drugs and Drug Addiction - European Network and Information Security Agency - European Ombudsman - European Personnel Selection Office - European Police College - Community Plant Variety Office - European Police Office - European Public Prosecutor's Office - European Railway Agency - European School of Administration - European Training Foundation - European Union Agency for Fundamental Rights - European Union Institute for Security Studies - European Union Intellectual Property Office - European Union Satellite Centre -

(Con’t overleaf)

MA(BS)21A&B/P.26 (03/202212/2024)
International organisations Acronym
European Union (EU) institutions (excluding European Central Bank) Publications Office of the European Union - Computer Emergency Response Team - The European Union’s Judicial Cooperation Unit - Translation Centre for the Bodies of the European Union - ATHENA Mechanism - European Agency for Safety and Health at Work - European Agency for the Management of Operational Cooperation at the External - European Agency for the operational management of large-scale IT systems in the area of freedom, security and justice - European Asylum Support Office - European Aviation Safety Agency - European High Performance Computing Joint Undertaking - Single Resolution Board SRB EU-Africa Infrastructure Trust Fund - European Stability Mechanism ESM Joint Committee of the European Supervisory Authorities ESAs European Banking Authority EBA European Securities and Markets Authority ESMA European Insurance and Occupational Pensions Authority EIOPA European Atomic Energy Community Euratom Facility for Euro-Mediterranean Investment and Partnership FEMIP European Financial Stability Facility EFSF Other International Organisations (financial institutions) Multilateral Lending Agencies - Inter-American Development Bank IADB African Development Bank AfDB Asian Development Bank AsDB European Bank for Reconstruction and Development EBRD Inter-American Investment Corporation IIC Nordic Investment Bank NIB Eastern Caribbean Central Bank ECCB International Bank for Economic Co-operation IBEC International Investment Bank IIB Caribbean Development Bank CDB Arab Monetary Fund AMF Arab Bank for Economic Development in Africa BADEA Central Bank of West African States BCEAO Central African States Development Bank CASDB African Development Fund - Asian Development Fund - Fonds spécial unifié de développement - Central American Bank for Economic Integration CABEI Andean Development Corporation - Development Bank of Latin America ADC Bank of Central African States BEAC Asian Infrastructure Investment Bank - Other International Financial Organisations - Africa Finance Corporation - International Civil Aviation Organization ICAO

(Con’t overleaf)

MA(BS)21A&B/P.27 (03/202212/2024)
International organisations Acronym
Other International Organisations (financial institutions) International Cocoa Organization ICCO International Coffee Organization ICO International Copper Study Group - International Cotton Advisory Committee ICAC International Grains Council IGC International Jute Study Group IJSG International Lead and Zinc Study Group ILZGS International Maritime Organization IMO International Maritime Satellite Organization INMARSAT African Development Bank Group ADB International Olive Oil Council IOOC International Rubber Study Group IRSG International Sugar Organization ISO Latin American and the Caribbean Economic System SELA Latin American Energy Organization OLADE Latin American Integration Association LAIA League of Arab States LAS Organisation of Eastern Caribbean States OECS Organization of American States OAS Organization of Arab Petroleum Exporting Countries OAPEC Arab Fund for Economic and Social Development AFESD Organization of Central American States OCAS Organization of the Petroleum Exporting Countries OPEC South Asian Association for Regional Cooperation SAARC United Nations Conference on Trade and Development UNCTAD West African Economic Community WAEC West African Health Organisation - West African Monetary Agency WAMA West African Monetary Institute - World Council of Churches WCC Asian Clearing Union ACU World Intellectual Property Organization WIPO World Meteorological Organization WMO World Tourism Organization UNWTO Nordic Development Fund - North American Development Bank - International Council for the Exploration of the Sea (ICES) - Regional Environmental Center for Central and Eastern Europe - Colombo Plan - Economic Community of West African States ECOWAS European Free Trade Association EFTA Fusion for Energy - Intergovernmental Council of Copper Exporting Countries CIPEC West African Economic and Monetary Union WAEMU Islamic Development Bank IDB Eurasian Development Bank EDB Paris Club Creditor Institutions - Council of Europe Development Bank CEB

(Con’t overleaf)

MA(BS)21A&B/P.28 (03/202212/2024)
International organisations Acronym
Other International Organisations (financial institutions) International Union of Credit and Investment Insurers - Black Sea Trade and Development Banks - African Export-Import Bank AFREXIMBANK Foreign Trade Bank of Latin America BLADEX Latin American Reserve Fund FLAR Fonds Belgo-Congolais d'Amortissement et de Gestion - International finance Facility for Immunisation IFFIm European Company for the Financing of Railroad Rolling Stock EUROFIMA The Eastern and Southern African Trade and Development Bank - Other International Organisations (non-financial institutions) African Union AU International Energy Agency IEA Eurasian Economic Commission - Association of Southeast Asian Nations ASEAN Caribbean Community and Common Market CARICOM Central American Common Market CACM East African Development Bank EADB￾ECOWAS Bank for Investment and Development - Latin American Association of Development Financing Institutions ALIDE OPEC Fund for International Development OFID Permanent Court of Arbitration - North Atlantic Treaty Organisation NATO Council of Europe CE International Committee of the Red Cross ICRC European Space Agency ESA European Patent Office EPO European Organisation for the Safety of Air Navigation EUROCONTROL European Telecommunications Satellite Organisation EUTELSAT European Molecular Biology Laboratory EMBL International Telecommunications Satellite Organisation ITSO European Broadcasting Union/Union européenne de radio-télévision EBU/UER European Organisation for the Exploitation of Meteorological Satellites EUMETSAT European Southern Observatory ESO European Centre for Medium-Range Weather Forecasts ECMWF Organisation for Economic Co-operation and Development OECD European Organisation for Nuclear Research CERN International Organisation for Migration IOM The Global Fund to Fight AIDS, Tuberculosis and Malaria -

• The list is based on BOP Vademecum 2020 published by Eurostat and is not an exhaustive list of international organisation. Note that
  Bank for International Settlements (BIS) and European Central Bank (ECB) do not belong to "International organisations", but in "Official monetary authorities" located in Switzerland and Germany respectively.

MA(BS)21A&B/P.29 (03/202212/2024)
Annex 3
Cross Reference of Part I LBS with Return of Assets and Liabilities – MA(BS)1
Part I Locational Banking Statistics (MA(BS)21A)
Item in Return of Assets and
Liabilities (MA(BS)1)
Part I Liabilities
to be included under to be excluded
1. International
organisations
2. Analysis by jurisdiction
3. Unallocated
4. Hong Kong
1. Capital and reserves held by non-residents*
(include in other liabilities) held by residents* (include in other liabilities) -
2. Qualifying capital instruments held by non-residents*
(include in other liabilities) held by residents* (include in other liabilities) -
3. Other capital-type instruments held by non-residents*
(include in other liabilities) held by residents* (include in other liabilities) -
4. Notes in circulation - - all balance
5. Due to Exchange Fund -
held by residents*
(include in loans and deposits; vis-à-vis banks – of which: official monetary authorities) -
6. Deposits from customers
deposits by non-residents*
Part X items 6.1(ii), 6.2(ii) &
6.3 (ii)
(include in loans and deposits; vis-à-vis non-bank customers) deposits by residents*
Part X items 6.1(i), 6.2(i) &
6.3 (i)
(include in loans and deposits; vis-à-vis non-bank customers) -
7. Amount payable under repos due to non-residents*
(include in loans and deposits) due to residents* (include in loans and deposits) -
8. Due to banks
due to non-residents*
Part I item 8.3
(include in loans and deposits; vis-à-vis banks – of which: related offices)
Part I item 8.4
(include in loans and deposits; vis-à-vis banks) due to residents*
Part I item 8.1
(include in loans and deposits; vis-à-vis banks – of which: related offices)
Part I item 8.2
(include in loans and deposits; vis-à-vis banks) -
9.1 Negotiable certificate of
deposits (NCDs) held by non-residents*
Part X item 9.1(ii)
(include in debt securities @) held by residents*
Part X item 9.1(i)
(include in debt securities @)
-
9.2 Other negotiable debt
instruments held by non-residents*
(include in debt securities @) held by residents* (include in debt securities @) -
10. Other liabilities
due to non-residents*
(include in derivatives / other liabilities#) due to residents* (include in derivatives / other liabilities#) - (Con’t overleaf)

MA(BS)21A&B/P.30 (03/202212/2024)
Part I Locational Banking Statistics (MA(BS)21A)
Item in Return of Assets and
Liabilities (MA(BS)1)
Part II Assets
to be included under to be excluded
1. International
organisations
2. Analysis by jurisdiction
3. Unallocated
4. Hong Kong
12. Cash
foreign currency notes
(include in loans and deposits; vis-à-vis banks – of which: official monetary authorities) notes and coins of Hong Kong (include in loans and deposits; vis-à-vis banks – of which: official monetary authorities) -
13. Government certificate of
indebtedness for notes issued - - all balance
14. Due from Exchange Fund -
due from residents*
(include in loans and deposits; vis-à-vis banks – of which: official monetary authorities) -
15. Loans and advances to
customers due from non-residents*
Part X item 15.7 (ii)
(include in loans and deposits; vis-à-vis non-bank customers) due from residents*
Part X item 15.7 (i)
(include in loans and deposits; vis-à-vis non-bank customers) -
16. Amount receivables under
reverse repos due from non-residents*
(include in loans and deposits) due from residents* (include in loans and deposits) -
17. Due from banks
due from non-residents*
Part I item 17.3
(include in loans and deposits; vis-à-vis banks – of which: related offices)
Part I item 17.4
(include in loans and deposits; vis-à-vis banks) due from residents*
Part I item 17.1
(include in loans and deposits; vis-à-vis banks – of which: related offices)
Part I item 17.2
(include in loans and deposits; vis-à-vis banks) -
18. Negotiable certificate of
deposits held claims on non-residents*
(include in debt securities; vis-à-vis banks) claims on residents* (include in debt securities; vis-à-vis banks) -
19. All negotiable debt instruments
held claims on non-residents*
(include in debt securities) claims on residents* (include in debt securities) -
20. Total investments
Part X item 20.3(ii)
(include in derivatives / other assets)
Part X item 20.3(i)
(include in derivatives / other assets)
-
21. Interests in land and buildings - - all balance
22.2 Fixed assets - - all balance
22.1, 22.3, 22.4 Other assets excluding fixed assets claims on non-residents* (include in derivatives / other assets#) claims on residents* (include in derivatives / other assets#) -

• Residents/non-residents of Hong Kong
  @ Reporting of remaining maturity ≤ 12 months is required

Arrears and accrued interest as well as principal in arrears should be included in the claims and liabilities under the respective

instruments, whenever possible.

MA(BS)21A&B/P.31 (03/202212/2024)
Annex 4
Jurisdiction Breakdown for Part I LBS and Part II CBS2 2 The BIS-defined codes 1W (British Overseas Territories) and 1Z (UK West Indies) will be discontinued after the reporting position of December 2024. Territories under 1W should be reported under their governing state – United Kingdom. Territories under 1Z should be reported separately as individual counterparties. In addition, TF (French Southern Territories) should be reported separately from France. Developed economies (5R) include the following jurisdictions Developed economies 5R Jurisdiction ISO Andorra AD Australia (includes Christmas Islands, Cocos Islands, Norfolk Islands, Heard and McDonald Islands, Territory of Ashmore and Cartier Islands and Territory of Coral Sea Islands) AU Austria AT Belgium BE Canada CA Cyprus CY Denmark (excludes Faeroe Islands and Greenland) DK Estonia EE Faeroe Islands FO Finland (includes Aland Islands) FI France (includes French Guiana, French Southern Territories, Guadeloupe, Martinique, Mayotte, Monaco, Reunion, Saint Barthélemy, Saint Martin (French part) and Saint Pierre and Miquelon) FR French Southern Territories TF Germany (includes the European Central Bank) DE Greece GR Greenland GL Iceland IS Ireland IE Italy IT Japan JP Liechtenstein LI Luxembourg LU Malta MT Netherlands NL New Zealand (includes Cook Islands, Minor Islands, Niue, Ross Dependency and Tokelau) NZ Norway (includes Bouvet Islands, Svalbard and Jan Mayen Islands) NO Portugal (includes the Azores and Madeira) PT Residual developed economies 2R San Marino SM Slovakia SK Slovenia SI Spain (includes Balearic Islands, Canary Islands and Ceuta and Melilla) ES Sweden SE Switzerland (includes Bank for International Settlements) CH Developed economies (Con’t) 5R Jurisdiction ISO United Kingdom (includes British Indian Ocean Territory (comprises Chagos Archipelago), Pitcairn, Saint Helena, Ascension & Tristan da Cunha, South Georgia & South Sandwich Islands, excludes Guernsey, Isle of Man and Jersey) GB United States (includes American Samoa, Guam, Midway Islands, Northern Mariana Islands, Puerto Rico, United States Minor Outlying Islands, US Virgin Islands and Wake Islands) US Vatican VA Offshore centres (1N) include the following jurisdictions Offshore centres 1N Jurisdiction ISO Anguilla AI Antigua and Barbuda AG Aruba AW Bahamas BS Bahrain BH Barbados BB Bermuda BM British Virgin Islands VG Cayman Islands KY Curacao CW Gibraltar GI Guernsey GG Hong Kong, China# HK Isle of Man IM Jersey JE Lebanon LB Macao, China MO Mauritius MU Montserrat Panama (includes Panama Canal Zone) MS PA Residual former Netherlands Antilles 2D Residual offshore centres 2N Samoa WS Singapore SG Sint Maarten SX St. Christopher / St. Kitts - Nevis KN Vanuatu VU

For Part I LBS, Hong Kong, China (HK) should not be included

as Offshore centres (1N).
For Part II CBS, Hong Kong, China (HK) should be included as Offshore centres (1N).

MA(BS)21A&B/P.32 (03/202212/2024)
Developing Europe (3C) include the following jurisdictions Developing Europe 3C Jurisdiction ISO Albania AL Belarus BY Bosnia and Herzegovina BA Bulgaria BG Croatia HR Czech Republic CZ Hungary HU Latvia LV Lithuania LT Macedonia (the former Yugoslav Republic of -) MK Moldova MD Montenegro ME Poland PL Residual Europe 2B Residual former Serbia and Montenegro 2C Romania RO Russia RU Serbia RS Turkey TR Ukraine UA Developing Latin America and Caribbean (4U) include the following jurisdictions Developing Latin America and Caribbean 4U Jurisdiction ISO Argentina AR Belize BZ Bolivia BO Bonaire, Saint Eustatius and Saba BQ Brazil BR Chile CL Colombia CO Costa Rica CR Cuba CU Dominica DM Dominican Republic DO Ecuador EC El Salvador SV Falkland Islands (Malvinas) FK Grenada GD Guatemala GT Guyana GY Haiti HT Honduras HN Jamaica JM Mexico MX Nicaragua NI Paraguay PY Peru PE Residual Latin America and Caribbean 2H St. Lucia LC St. Vincent (includes the Grenadines) VC Suriname SR Trinidad and Tobago TT Turks and Caicos TC Uruguay UY Venezuela VE Developing Asia and Pacific (4Y) include the following jurisdictions Developing Asia and Pacific 4Y Jurisdiction ISO Afghanistan AF Armenia AM Azerbaijan AZ Bangladesh BD Bhutan BT Brunei BN Cambodia (formerly Kampuchea) KH Fiji FJ French Polynesia (includes Society Archipelago, Tuamotu-Gambier Islands, Marquesas, Australes Archipelago) PF Georgia GE India IN Indonesia ID Kazakhstan KZ Kiribati (includes Canton and Enderbury, Gilbert Island, Phoenix Islands, Line Islands) KI Kyrgyz Republic KG Laos LA Mainland China Malaysia (includes Labuan International Financial Offshore Centre) CN MY Maldives MV Marshall Islands MH Micronesia FM Mongolia MN Myanmar (formerly Burma) MM Nauru NR Nepal NP New Caledonia NC North Korea KP Pakistan PK Palau PW Papua New Guinea PG Philippines PH Residual Asia and Pacific 2O Solomon Islands SB South Korea KR Sri Lanka Taiwan, China LK TW Tajikistan TJ Thailand TH Timor Leste TL Tonga TO Turkmenistan TM Tuvalu (formerly the Ellice Islands) TV US Pacific Islands (includes Carolines, Howland and Baker, Kingman Reef, Palmyra, Jarvis and Jonston) PU Uzbekistan UZ Vietnam VN Wallis and Futuna WF

MA(BS)21A&B/P.33 (03/202212/2024)
Developing Africa and Middle East (4W) include the following jurisdictions Developing Africa and Middle East 4W Jurisdiction ISO Algeria DZ Angola AO Benin BJ Botswana BW Burkina Faso (formerly Upper Volta) BF Burundi BI Cameroon CM Cape Verde CV Central African Republic CF Chad TD Comoros Islands KM Congo CG Congo Democratic Republic (formerly Zaire) CD Côte d'Ivoire CI Djibouti DJ Egypt EG Equatorial Guinea GQ Eritrea ER Ethiopia ET Gabon GA Gambia GM Ghana GH Guinea GN Guinea-Bissau GW Iran IR Iraq IQ Israel IL Jordan JO Kenya KE Kuwait KW Lesotho LS Liberia LR Libya LY Madagascar MG Malawi MW Mali ML Mauritania MR Morocco MA Mozambique MZ Namibia NA Niger NE Nigeria NG Oman OM Palestinian Territory PS Qatar QA Residual Africa (includes Western Sahara) and Middle East 2W Rwanda RW Developing Africa and Middle East (Con’t) 4W Jurisdiction ISO Sao Tome and Principe ST Saudi Arabia SA Senegal SN Seychelles SC Sierra Leone SL Somalia SO South Africa ZA South Sudan SS St. Helena (includes Ascension, Gough and Tristan Da Cunha) SH Sudan SD EswatiniSwaziland SZ Syria SY Tanzania TZ Togo TG Tunisia TN Uganda UG United Arab Emirates AE Yemen YE Zambia ZM Zimbabwe ZW

For Part I LBS,
Total external positions (i.e. Total of section 1 and 2) (5Z) = Sum of positions vis-à-vis 1C, 5R, 1N, 3C, 4U, 4W and 4Y

MA(BS)21A&B/P.34 (03/202212/2024)
Annex 5
Examples on the reporting of specific transactions in Part II CBS Reporting jurisdiction:
Hong Kong, China
Immediate riskcounterparty basis reporting Ultimate riskGuarantor basis reporting Type of claims Counter￾party sector Counter￾party jurisdiction Type of risk transfer Type of claims Counter￾party sector Counter￾party jurisdiction

1. A Hong Kong incorporated licensed bank has
   extended a loan to a non-financial corporate in Japan which is backed by a guarantee from a bank in the United Kingdom International claim Non-bank private sector of which :
   non-financial private sector
   Japan Inward:
   United
   Kingdom
   Outward:
   Japan
   Cross￾border
   Bank United
   Kingdom
2. A subsidiary of a Hong Kong incorporated licensed
   bank in Japan has a deposit in local currency with a branch of a UK bank in Japan Local claims in local currency Bank Japan Inward:
   United
   Kingdom
   Outward:
   Japan
   Cross￾border
   Bank United
   Kingdom
3. A Japanese bank in Hong Kong has purchased
   Japanese government securities (reporting by Japanese bank in Hong Kong) International claim Official Japan None (Con’t overleaf)

MA(BS)21A&B/P.35 (03/202212/2024)
Reporting jurisdiction:
Hong Kong, China
Immediate riskcounterparty basis reporting Ultimate riskGuarantor basis reporting Type of claims Counter￾party sector Counter￾party jurisdiction Type of risk transfer Type of claims Counter￾party sector Counter￾party jurisdiction
4. A Japan branch of a Hong Kong incorporated
licensed bank extended and booked a HKD loan to a Hong Kong toy manufacturer (Hong Kong resident) International claim – cross border Non-bank private sector of which :
non-financial private sector
Hong Kong,
China
None Cross￾border claim
Non-bank private sector of which :
non￾financial private sector
Hong Kong,
China
5. A Japan subsidiary of a Hong Kong incorporated
licensed bank extended and booked a HKD loan to a Hong Kong toy manufacturer (Hong Kong resident) International claim – cross border Non-bank private sector of which :
non-financial private sector
Hong Kong,
China
None Cross￾border claim
Non-bank private sector of which :
non￾financial private sector
Hong Kong,
China
6. A Japan branch of a Hong Kong incorporated
licensed bank extended and booked a JPY loan to a Japanese toy manufacturer (Japanese resident), where a guarantee is given by a German bank Local claim in local currency Non-bank private sector of which :
non-financial private sector
Japan Inward:
Germany
Outward:
Japan
Cross￾border claim
Bank Germany
(Con’t overleaf)

MA(BS)21A&B/P.36 (03/202212/2024)
Reporting jurisdiction:
Hong Kong, China
Immediate riskcounterparty basis reporting Ultimate riskGuarantor basis reporting Type of claims Counter￾party sector Counter￾party jurisdiction Type of risk transfer Type of claims Counter￾party sector Counter￾party jurisdiction
7. A Hong Kong office of a Hong Kong incorporated
licensed bank extended and booked a HKD loan to a Hong Kong toy manufacturer (Hong Kong resident) Local claim in local currency Non-bank private sector of which :
non-financial private sector
Hong Kong,
China
None Local claim
Non-bank private sector of which :
non￾financial private sector
Hong Kong,
China
8. A Hong Kong office of a Hong Kong incorporated
licensed bank extended and booked a USD loan to a Hong Kong toy manufacturer (Hong Kong resident) International claim - local claim in foreign currency Non-bank private sector of which :
non-financial private sector
Hong Kong,
China
None Local claim
Non-bank private sector of which :
non￾financial private sector
Hong Kong,
China
9. A Hong Kong office of a United States
incorporated licensed bank extended and booked a HKD loan to a Hong Kong toy manufacturer (Hong Kong resident) None
10. A Hong Kong office of a United States
incorporated licensed bank extended and booked a USD loan to a United States toy manufacturer (United States resident) International claim – cross border Non-bank private sector of which :
non-financial private sector
United
States
None

MA(BS)21A&B/P.37 (03/202212/2024)
Annex 6
Glossary – Part II CBS
Counterparty sector Definition
Banks Financial institutions whose business is to receive deposits or close substitutes for deposits and to grant credits or invest in securities on their own account (including AIs in Hong Kong). For the purpose of the CBS, the sector excludes central banks and multilateral development banks. Official sector The general government sector, central bank sector and international organisations that undertake activities similar to those of central banks (including multilateral development banks). Public non-bank financial institutions and public corporations should not be classified as “Official sector”, but rather should be classified as “Non-bank financial institutions” or “Non-financial private sector”, respectively. Claims on official institutions should be allocated to the respective jurisdictions of their residence. The only exception is for claims on international organisations, which are to be reported as a separate item in the counterparty jurisdiction breakdown. Central banks and international organisations are listed in Annexes 1 and 2 respectively. Non-bank private sector Sum of non-bank financial institutions and non-financial private sector. Non-bank financial institutions Private or public financial institutions, other than banks, engaged primarily in the provision of financial services and activities auxiliary to financial intermediation such as fund management. Includes special purpose vehicles, hedge funds, securities brokers, money market funds, pension funds, insurance companies, financial leasing corporations, central clearing counterparties, unit trusts, other financial auxiliaries and other captive financial institutions. It also includes any public financial institutions such as development banks and export credit agencies. Non-financial private sector The non-financial private sector includes privately and publicly owned corporations as well as unincorporated enterprises that function as if they were corporations, such as partnerships and the branches of foreign corporations. It also includes individuals, families, unincorporated enterprises owned by households, and non-profit institutions serving households such as charities, religious institutions, trade unions and consumer associations. Unallocated by sector Any positions for which the sector of the counterparty is unknown and international organisations other than those considered central banks. (Con’t overleaf)

MA(BS)21A&B/P.38 (03/202212/2024)
Maturity breakdown Definition

Up to and including one year Claims with a remaining maturity of up to and including one year, i.e. claims with an original maturity of up to one year plus those with an original maturity of more than one year but falling due within the next 12 months. Claims that are receivable on demand should be allocated to the “up to and including one year” maturity bucket.

Over one year and up to and including two years Claims with a remaining maturity of over one year and up to and including two years.

Over two years Claims with a remaining maturity of over two years.

Unallocated by maturity Claims for which the remaining maturity is unknown, or claims that cannot be classified by maturity (e.g. equities and participations).

Contingent liabilities Definition

Guarantees extended Contingent liabilities arising from an irrevocable obligation to pay a third-party beneficiary when a client fails to perform certain contractual obligations. They include secured, bid and performance bonds, warranties and indemnities, confirmed documentary credits, irrevocable and standby letters of credit, acceptances and endorsements. Guarantees extended also include the contingent liabilities of the protection seller of credit derivatives instruments.

Credit commitments Arrangements that irrevocably obligate the reporting AI, at a client’s request, to extend credit in the form of loans, participation in loans, lease financing receivables, mortgages, overdrafts or other loan substitutes or commitments to extend credit in the form of the purchase of loans, securities or other assets, such as backup facilities including those under note issuance facilities and revolving underwriting facilities. (Con’t overleaf)

MA(BS)21A&B/P.39 (03/202212/2024)
Supplementary data Definition
Total liabilities Sum of the liability instruments listed below.
Loans and deposits Deposits including non-negotiable securities (e.g. non-negotiable CDs), and borrowings (i.e. loans) from banks. Inter-office positions should be excluded. Repos should be included and separately reported in the breakdown column. Debt securities liabilities with remaining maturity up to and including 12 months Negotiable securities (including negotiable CDs) with a remaining maturity of up to and including one year. Debt securities liabilities with remaining maturity of greater than 12 months Negotiable securities (including negotiable CDs) with a remaining maturity of more than one year. Derivatives liabilities Derivatives instruments with a negative market valuefair value after netting. Other and unallocated liabilities Retained earnings (with positive value) and debt liabilities not included under the funding instruments listed above. Total equity Total equity (E) is the residual claims on the reporting AI after subtraction of its total liabilities from its total assets. Ideally, the values reported for E should be consistent with the consolidation perimeter used to determine the reporting AI's total assets and liabilities. That is, TA = TL + E The definition of total equity can be based on International Financial Reporting Standards or on national accounting standards (Hong Kong) as applicable. Risk-weighted assets Return on Capital Adequacy Ratios MA(BS)3
Part I Division A “Total risk-weighted amount” (consolidated position).
Total assets Total assets (TA) are the total banking assets for the reporting AI based on the consolidation perimeter used for the reporting AI. TA is comprised of non￾financial assets (NFA) plus financial assets (FA). That is, TA = NFA + FA FA is comprised of total claims plus derivatives instruments with a positive market value. Derivatives instruments should be reported in fair value after netting. To be more specific, total assets should include loans and deposits (including reverse repo), debt securities holdings, equity investments, derivatives, allowances for credit losses, and other assets (including other financial assets (e.g. accounts receivable, tax assets) and non-financial assets (e.g. intangible assets, real estate, equipment)). Tier 1 capital Return on Capital Adequacy Ratios MA(BS)3
Part I Division A “Tier 1 Capital” (consolidated position).
Tier 2 capital Return on Capital Adequacy Ratios MA(BS)3
Part I Division A “Tier 2 Capital” (consolidated position).