Regulatory Alerts2025-12-23
Added · Updated
IRRBB: Revised SPM Module IR-1 and Completion Instructions
The Hong Kong Monetary Authority issued this circular on December 23, 2025, to update the Supervisory Policy Manual module IR-1 regarding Interest Rate Risk in the Banking Book. The document introduces revised completion instructions and new reporting forms, specifically Forms MA(BS)12, MA(BS)12A, and MA(BS)12B, for all authorized institutions. These changes standardize the return of interest rate risk exposures and supplementary information to enhance regulatory oversight and data consistency.
CIR
Current
Issue Date:
23 Dec 2025
20251222-11-EN.pdf (140.9 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Superseded Document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 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)
Annex
Current
23 Dec 2025
Enclosure 4b - Revised Completion Instructions (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 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)
Annex
Current
23 Dec 2025
Enclosure 4b - Revised Completion Instructions (Form MA(BS)12B)
Cross referenced Document
Version History
Superseded Document
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