2025-12-23

Added · Updated

IRRBB: Revised SPM Module IR-1 and Completion Instructions

The regulator issued revised completion instructions for Enclosure 3b regarding Form MA(BS)12A on December 23, 2025. These updates align with the revised SPM module IR-1 concerning Interest Rate Risk in the Banking Book (IRRBB). The document mandates that all authorized institutions adhere to the updated reporting requirements for interest rate risk exposures.

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Hong Kong Monetary Authority

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