Regulatory Alerts2025-12-23
Added · Updated
IRRBB: Revised SPM Module IR-1 and Completion Instructions
The regulator issued revised completion instructions for the Interest Rate Risk in the Banking Book (IRRBB) framework, specifically updating SPM module IR-1 and associated return forms. This circular mandates that all authorized institutions adopt the updated guidelines for Form MA(BS)12, Form MA(BS)12A, and Form MA(BS)12B effective from the current date. The changes ensure consistent reporting of interest rate risk exposures and banking book risks in accordance with the latest supervisory standards.
CIR
Current
Issue Date:
23 Dec 2025
20251222-12-EN.pdf (460.9 KB)
Topic:
Interest Rate Risk Management
Group:
All Authorized Institutions
Directly related Document
Cross referenced Document
Version History
Superseded Document
Directly related Document
CIR
Current
23 Dec 2025
IRRBB: revised SPM module IR-1 and completion instructions
SPM-NGL
Current
23 Dec 2025
IR-1 Interest Rate Risk in the Banking Book
Annex
Current
23 Dec 2025
Enclosure 2a - Return of Interest Rate Risk Exposures (Form MA(BS)12)
Annex
Current
23 Dec 2025
Enclosure 3a - Return of Interest Rate Risk in the Banking Book (Form MA(BS)12A)
Annex
Current
23 Dec 2025
Enclosure 3b - Revised Completion Instructions (Form MA(BS)12A)
Annex
Current
23 Dec 2025
Enclosure 4a - Return of Interest Rate Risk in the Banking Book (Supplementary Information) (Form MA(BS)12B)
Annex
Current
23 Dec 2025
Enclosure 4b - Revised Completion Instructions (Form MA(BS)12B)
CIR
Current
23 Dec 2025
IRRBB: revised SPM module IR-1 and completion instructions
SPM-NGL
Current
23 Dec 2025
IR-1 Interest Rate Risk in the Banking Book
Annex
Current
23 Dec 2025
Enclosure 2a - Return of Interest Rate Risk Exposures (Form MA(BS)12)
Annex
Current
23 Dec 2025
Enclosure 3a - Return of Interest Rate Risk in the Banking Book (Form MA(BS)12A)
Annex
Current
23 Dec 2025
Enclosure 3b - Revised Completion Instructions (Form MA(BS)12A)
Annex
Current
23 Dec 2025
Enclosure 4a - Return of Interest Rate Risk in the Banking Book (Supplementary Information) (Form MA(BS)12B)
Annex
Current
23 Dec 2025
Enclosure 4b - Revised Completion Instructions (Form MA(BS)12B)
Cross referenced Document
Version History
Superseded Document
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