2019-09-06
Added · Updated
The Monetary Authority of Hong Kong requires Authorized Institutions to submit the Return of Large Exposures using Form MA(BS)28 under section 63(2) of the Banking Ordinance. This quarterly report must be filed within six weeks after the end of each quarter and details on-balance sheet, trading book, and off-balance sheet exposures categorized by risk type and counterparty. The form mandates disclosure of aggregate exposures to connected parties, the twenty largest exposures before and after credit risk mitigation, and specific intragroup or exempted exposures relative to Tier 1 capital.