Regulatory Alerts2025-12-23
Added · Updated
Return of Interest Rate Risk Exposures under the Banking Ordinance
The Hong Kong Monetary Authority requires authorized institutions to submit quarterly returns detailing their interest rate risk exposures under section 63(2) of the Banking Ordinance. The document mandates reporting on interest-bearing assets, liabilities, and off-balance sheet positions across various time bands, along with scenario analysis for earnings and economic value impacts. Submission is due within one month after the end of each quarter, with specific requirements for banking book and trading book positions depending on the institution's regulatory status.
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