2019-10-25

Added · Updated

Revised Completion Instructions for Return of Loans and Advances and Provisions (MA(BS)2A) and Return of Mainland Activities (MA(BS)20)

The Hong Kong Monetary Authority issues revised completion instructions for Form MA(BS)2A, requiring authorized institutions to report quarterly data on loans, advances, and provisions by economic sector. The document details specific classification rules for asset categorization, reconciliation with other regulatory returns, and the treatment of specific items such as margin lending and property development loans. It further mandates the reporting of asset quality metrics, including overdue and rescheduled assets, provisions, and security values, with strict submission deadlines and formatting requirements.

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Hong Kong Monetary Authority

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