2020-11-16
Added · Updated
The regulator has issued Annex 5 to revise the submission deadlines for several key regulatory returns filed by authorized institutions. The new policy shortens the reporting period from six weeks to one month after the quarter end for forms including MA(BS)1B, MA(BS)1C, MA(BS)20, MA(BS)3, MA(BS)23, MA(BS)26, and MA(BS)28. These changes apply to both local and foreign authorized institutions across various reporting bases such as solo, combined, and consolidated returns.
Annex 5 Revised submission deadlines for selected returns Form Coverage of authorized institutions (AIs) Reporting basis Existing submission deadline New submission deadline Return of Assets and Liabilities MA(BS)1B Local AIs Combined 6 weeks after quarter end 1 month after quarter end Return of Current Year's Profit and Loss Account MA(BS)1C Local AIs Combined 6 weeks after quarter end 1 month after quarter end Quarterly Analysis of Loans and Advances and Provisions MA(BS)2A For Part II and Notes (3),(4),(5), (6)&(7) Local AIs Solo or Combined where the reporting AI has overseas branches Solo: 14 days after quarter end Unchanged Combined: 6 weeks after quarter end 1 month after quarter end Return of Mainland Activities MA(BS)20 Local AIs HK offices and Mainland branches and Mainland subsidiary banks 6 weeks after quarter end 1 month after quarter end Foreign AIs Solo Return of Capital Adequacy Ratio MA(BS)3 Local AIs Combined return
Form Coverage of authorized institutions (AIs) Reporting basis Existing submission deadline New submission deadline Unconsolidated and Consolidated weeks after quarter end quarter end Foreign AIs Hong Kong Office Return of Stable Funding Position MA(BS)26 Local AIs Unconsolidated and Consolidated 6 weeks after quarter end 1 month after quarter end Return of Large Exposures MA(BS)28 Local AIs Combined / Consolidated 6 weeks after quarter end 1 month after quarter end Foreign AIs Solo 6 weeks after quarter end 1 month after quarter end