Regulatory Alerts2024-02-28
Added · Updated
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)
Authorized institutions incorporated in Hong Kong using the internal ratings-based approach must complete Form MA(BS)3(IIIc) to report credit exposures subject to this approach, including on-balance sheet and off-balance sheet exposures in the banking and trading books. The instructions require the classification of exposures into six IRB classes and twenty-seven subclasses, specifying calculation approaches such as the foundation IRB, advanced IRB, and supervisory slotting criteria. Detailed reporting structures are mandated across six divisions covering risk-weighted amounts, loss given default, off-balance sheet exposures, and expected loss calculations.
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