Revised Completion Instructions for Return of Capital Adequacy Ratio (MA(BS)3), Return of Leverage Ratio (MA(BS)27) and Return of Large Exposures (MA(BS)28)

Banking Policy Department Our Ref: B1/15C, B9/75C B9/130C, B9/143C S4/3C 28 February 2024 The Chief Executive All Authorized Institutions Dear Sir/Madam, Revised Completion Instructions of Return of Capital Adequacy Ratio (MA(BS)3), Return of Leverage Ratio (MA(BS)27) and Return of Large Exposures (MA(BS)28) I am writing to inform you that, following recent industry consultations, we have finalised (as enclosed) the revisions to the completion instructions (CIs) of: (i) Parts II (including Part II - Annex), IIIa, IIIb, IIIc and IIId of the Return of Capital Adequacy Ratio (Form MA(BS)3), (ii) the Return of Leverage Ratio (Form MA(BS)27) and (iii) the Return of Large Exposures (Form MA(BS)28). Highlighted for ease of reference, the revisions in the CIs are mainly to reflect the relevant amendments introduced by Part 2 of the Banking (Capital) (Amendment) Rules 2023 and Part 2 of the Banking (Exposure Limits) (Amendment) Rules 2023, both taking effect from 1 April 2024. These include revised reporting arrangements for certain exposures arising from IPO financing and other miscellaneous changes. The revised CIs are available for downloading from the HKMA’s supervisory communication website (http://www.stet.iclnet.hk). Reporting institutions should submit the three returns based on the revised CIs to the HKMA, via the STET system, starting from the reporting position as of 30 June 2024.

2 Should you have any questions regarding the technical aspect of STET submission, please feel free to contact our STET helpdesk at 2878-1800. Yours faithfully, Donald Chen Executive Director (Banking Policy) Encl cc: The Chairperson, The Hong Kong Association of Banks The Chairperson, The DTC Association FSTB (Attn: Mr Justin To)