2022-07-11
Added · Updated
The Hong Kong Monetary Authority issued these completion instructions for the Revised Return of Capital Adequacy Ratio (Form MA(BS)3) to guide Locally Incorporated Authorized Institutions in their reporting obligations. The document provides specific guidance on Part V of the form, which addresses capital adequacy requirements related to operational risk. These instructions align with the implementation of the Basel III final reform package and the Banking (Capital) (Operational Risk) Code.