Regulatory Alerts2018-03-02
Added · Updated
Revised Return of Capital Adequacy Ratio (Form MA(BS)3) Completion Instructions Part IIIc IRB Approach
Authorized institutions incorporated in Hong Kong using the internal ratings-based approach must complete Form MA(BS)3(IIIc) to report credit risk exposures, including on-balance sheet and off-balance sheet items in the banking and trading books. The instructions mandate classifying exposures into six IRB classes and twenty-six subclasses, specifying calculation approaches for corporate, sovereign, bank, retail, equity, and other exposures. Entities are required to report risk-weighted amounts, expected loss amounts, and eligible provisions across multiple divisions, with specific forms designated for different exposure types and internal rating systems.
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