Return of Information for Assessment of Systemically Important Authorized Institutions (Form MA(BS)24)

MA(BS)24 / P. 1 (04/2015) Completion Instructions Return of Information for Assessment of Systemically Important Authorized Institutions Form MA(BS)24 Introduction

1. This return collects information on selected Authorized Institutions (AIs) for the purpose of identifying systemically important AIs in Hong Kong. Scope of application
2. All licensed banks must complete this return. Restricted licence banks and deposit-taking companies may be required to complete this return on a case-by-case basis. General instructions
3. The reporting position is end of December each year.
4. The return should be submitted no later than end of April of each year. If the submission deadline falls on a public holiday, it will be deferred to the next working day.
5. For locally incorporated AIs, data to be collected in this return should be based on the regulatory scope of consolidation for capital purposes (i.e. for the calculation of capital adequacy ratio under section 3C of the Banking (Capital) Rules). Please refer to section (i) below for specific instructions.
6. Locally incorporated AIs that do not have consolidated positions should report their combined positions (i.e. aggregate position of all Hong Kong offices and overseas branches), or the aggregate positions of their Hong Kong offices if they do not have overseas branches.
7. For foreign incorporated AIs, data to be reported in this return should be based on the positions of their Hong Kong offices. Reported items that are the same as those reported in other banking returns will be specified for cross-reference. Please refer to section (ii) below for specific instructions.

MA(BS)24 / P. 2 (04/2015) Specific instructions (i) For locally incorporated AIs 8. Item 1.1 – Total assets: Represents the total amount in the balance sheet. [Note: this item is comparable with the balance sheet information as required under section 36(1)(a) of the BDR.] 9. Item 2.1 – Balances and placement with banks: Represents all amounts placed with other AIs/banks in the form of cash and deposits; and loans and advances to banks. “Banks” refers to AIs in Hong Kong or institutions regarded by the appropriate authorities as banks in their place of incorporation. Amounts held by the reporting institution with respect to debt securities or certificates of deposit issued by other AIs/banks, the Exchange Fund and central banks / monetary authorities in other jurisdictions are to be excluded from this item. 10. Item 2.2 – Deposits and balances from banks: Represents all amounts owed by the reporting institution to other AIs/banks which arise out of banking transactions. “Banks” refers to AIs in Hong Kong or institutions regarded by the appropriate authorities as banks in their place of incorporation. Amounts relating to debt securities or certificates of deposit issued by the reporting institution, and funds from the Exchange Fund and central banks / monetary authorities in other jurisdictions are to be deducted from this item. 11. Item 2.3 – Loans to financial concerns: Financial concerns mean investment companies (including companies in the business of investment in commodity futures; foreign currencies; gold bullion; shares; funds and securities; unit trusts; retirement funds; and investment holding companies); insurance companies; futures brokers and finance companies and other persons engaged in the financial sector which are not AIs or banks. [Note: this is comparable to the sector information as required under section 47(1)(a)(i)(C) of the BDR.] 12. Item 3.1 – Deposits from customers: Report all deposit liabilities due to parties other than other AIs/banks. “Deposit” is defined in Section 2 of the Banking Ordinance. [Note: this item is comparable to the balance sheet information as required under section 36(1)(b)(ii) of the BDR.] 13. Item 3.2 – Loans and advances to customers: Report all loans and advances

MA(BS)24 / P. 3 (04/2015) (in gross amount) to customers other than the Exchange Fund, banks and other AIs. [Note: this item is comparable to the balance sheet information as required under section 36(1)(a)(v)(A) of the BDR.] (ii) For foreign incorporated AIs 14. Item 1.1 – Total assets: This is the same as the total amount of item 23 of Banking Return MA(BS)1. 15. Item 2.1 – Balances and placement with banks: Represents all amounts placed with other AIs/banks in the form of cash and deposits; and loans and advances to banks. Amounts placed with the head office or an overseas office of the head office, the Exchange Fund and central banks / monetary authorities in other jurisdictions are to be excluded from this item. 16. Item 2.2 – Deposits and balances from banks: Represents all amounts owed by the reporting institution to other AIs/banks which arise out of banking transactions. Amounts relating to debt securities or certificates of deposit issued by the reporting institution, funds from the head office or an overseas office of the head office, the Exchange Fund and other central banks / monetary authorities in other jurisdictions are to be deducted from this item. 17. Item 2.3 – Loans to financial concerns: This is the same as the total amount of Item H2e of Part 1 under Banking Return MA(BS)2A. 18. Item 3.1 – Deposits from customers: This is the same as the total amount of item 6.4 of Banking Return MA(BS)1. 19. Item 3.2 – Loans and advances to customers: This is the same as the total amount of item 15.7g of Banking Return MA(BS)1. Hong Kong Monetary Authority 13 April 2015