2025-12-23

Added · Updated

IRRBB: Revised SPM Module IR-1 and Completion Instructions

The regulator issued revised Supervisory Policy Manual module IR-1 and associated completion instructions for the Return of Interest Rate Risk in the Banking Book. These updates apply to all Authorized Institutions and introduce changes to the reporting requirements for Form MA(BS)12B. The document ensures consistent implementation of interest rate risk management standards across the banking sector.

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Hong Kong Monetary Authority

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