2025-12-23

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) reporting forms, specifically targeting Form MA(BS)12B. These updates accompany the revision of Supervisory Policy Manual module IR-1 to align with current regulatory standards for interest rate risk management. All authorized institutions are required to adopt these changes to ensure accurate submission of supplementary information regarding their banking book exposures.

Hong Kong Monetary Authority logo

Hong Kong

Hong Kong Monetary Authority

Click to view thumbnail

CIR

Current

Issue Date:

23 Dec 2025

20251222-17-EN.pdf (146.2 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Superseded Document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 2b - Revised Completion Instructions (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)

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 2b - Revised Completion Instructions (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)

Cross referenced Document

Version History

Superseded Document

You may also be interested in

CIR

Current

12 Feb 2025

Interest Rate Risk Management

CIR

Archive

13 Dec 2002

Supervisory Policy Manual (SPM) : IR-1 "Interest Rate Risk Management" Revised "Return of Interest Rate Risk Exposures" (IRR return)

SPM-NGL

Archive

13 Dec 2002

IR-1 Interest Rate Risk Management