Regulatory Alerts2025-12-23
Added · Updated
IRRBB: Revised SPM Module IR-1 and Completion Instructions
The Hong Kong Monetary Authority issued this circular on 23 December 2025 to update the Supervisory Policy Manual module IR-1 regarding Interest Rate Risk in the Banking Book. The document mandates the use of revised completion instructions for reporting forms MA(BS)12, MA(BS)12A, and MA(BS)12B to ensure accurate disclosure of interest rate risk exposures. All authorized institutions are required to adhere to these updated standards for managing and reporting interest rate risk.
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