Regulatory Alerts2018-03-02
Added · Updated
Revised Return of Capital Adequacy Ratio Form MA(BS)3 Annex 7 Revised CAR Return Template Part IIId Securitization Exposures
The document provides the revised template for Part IIId of the Capital Adequacy Ratio return, specifically detailing the risk-weighted amount calculations for securitization exposures. It establishes structured reporting divisions for senior and non-senior exposures under the SEC-IRBA, SEC-ERBA (long-term and short-term), SEC-SA (including re-securitization), and SEC-FBA approaches. The template requires institutions to report exposure amounts before and after credit risk mitigation, principal amounts, and resulting risk-weighted amounts in HK$'000 across on-balance sheet and off-balance sheet categories.