2021-05-12
Added · Updated
The Hong Kong Monetary Authority issued this circular on 12 May 2021 to implement the revised counterparty credit risk framework for all authorized institutions. The document introduces revised banking returns and disclosure templates, specifically highlighting Enclosure 20 which details the Return of Assets & Liabilities (Form MA(BS)1). These updates align regulatory reporting requirements with the updated Basel III capital standards for counterparty credit risk.