2019-03-01

Added · Updated

Revised Return of Capital Adequacy Ratio (Form MA(BS)3) Completion Instructions - Part I

The Hong Kong Monetary Authority issued completion instructions for Form MA(BS)3(I) to guide reporting institutions in calculating and reporting their capital adequacy ratios. The document details requirements for Division A regarding summary capital ratios, Division B concerning the capital floor for institutions using the internal ratings-based approach, and Division C covering capital buffer requirements. It specifies data extraction methods, adjustment factors for transitional periods, and illustrative examples for calculating the net Common Equity Tier 1 capital ratio.

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Hong Kong Monetary Authority

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