Regulatory Alerts2025-12-23
Added · Updated
IRRBB: Revised SPM Module IR-1 and Completion Instructions
The Hong Kong Monetary Authority issues completion instructions for Form MA(BS)12A to collect interest rate risk exposure data from Authorized Institutions for regulatory assessment. The document mandates quarterly reporting of on- and off-balance sheet positions by categorizing assets and liabilities into fixed, floating, and managed rate items based on specific repricing methodologies. It further defines reporting scopes for solo and consolidated bases, currency thresholds, and detailed classification rules for embedded options and internal deals.
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