Regulatory Alerts2019-03-01
Added · Updated
Revised Return of Capital Adequacy Ratio (Form MA(BS)3) Completion Instructions - Part IIIc (IRB Approach)
The Hong Kong Monetary Authority issues these completion instructions to guide authorized institutions in reporting credit risk under the Internal Ratings-based Approach using Form MA(BS)3(IIIc). The document mandates the classification of exposures into six IRB classes and twenty-six subclasses, while detailing the calculation of risk-weighted amounts for various portfolios including corporate, sovereign, bank, retail, and equity exposures. It further specifies the treatment of expected losses and eligible provisions, alongside specific reporting requirements for off-balance sheet exposures and credit risk mitigation techniques.
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