Regulatory Alerts2018-03-02
Added · Updated
Revised Completion Instructions for Return of Capital Adequacy Ratio (MA(BS)3) Part II Capital Base
The document provides illustrative examples and regulatory treatment guidelines for calculating minority interests, capital investment deductions, and expected loss provisions under the Banking (Capital) Rules. It details the methodology for recognizing minority interests in CET1, Additional Tier 1, and Tier 2 capital, and specifies the deduction rules for insignificant and significant capital investments in financial sector entities. Furthermore, it outlines the interim regulatory treatment of HKFRS 9 expected loss provisions and the progressive phase-out schedule for non-complying capital instruments issued before 1 January 2013.
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