2005-07-29
Added · Updated
The Hong Kong Monetary Authority issued this circular to address the impact of the New Hong Kong Accounting Standards on authorized institutions' capital base and regulatory reporting. It references previous reviews and enclosures detailing how these accounting changes affect interim financial disclosure and capital adequacy calculations. The document serves as a regulatory reserve to guide institutions through the transition and compliance requirements associated with the new standards.
CIR
Current
Issue Date:
29 Jul 2005
20050729-2-EN.pdf (186.2 KB)
Topic:
Capital Adequacy - Others
Group:
Specific
Directly related Document
Cross referenced Document
Version History
Superseded Document
Directly related Document
CIR
Archive
11 Jul 2005
New Hong Kong Accounting Standards : Impact on Interim Financial Disclosure
CIR
Archive
12 Apr 2005
Review on Impact of the New Hong Kong Accounting Standards on Authorized Institutions' Capital Base and Regulatory Reporting
Enclosure 1: Impact Of The New Hong Kong Accounting Standards On AI's Capital Base And Regulatory Reporting
SPM-NGL
Archive
08 Nov 2002
FD-3 Financial Disclosure by Overseas Incorporated Authorized Institutions
SPM-NGL
Archive
08 Nov 2002
FD-2 Interim Financial Disclosure by Locally Incorporated Authorized Institutions
Directly related Document
CIR
Archive
11 Jul 2005
New Hong Kong Accounting Standards : Impact on Interim Financial Disclosure
CIR
Archive
12 Apr 2005
Review on Impact of the New Hong Kong Accounting Standards on Authorized Institutions' Capital Base and Regulatory Reporting
Enclosure 1: Impact Of The New Hong Kong Accounting Standards On AI's Capital Base And Regulatory Reporting
SPM-NGL
Archive
08 Nov 2002
FD-3 Financial Disclosure by Overseas Incorporated Authorized Institutions
SPM-NGL
Archive
08 Nov 2002
FD-2 Interim Financial Disclosure by Locally Incorporated Authorized Institutions
Version History
Superseded Document
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