Revisions to banking returns and surveys

Our Ref: B1/15C

17 October 2022
The Chief Executive
All Authorized Institutions
Dear Sir/Madam,
Revisions to banking returns and surveys Following a recent review of the HKMA’s returns and surveys in an effort to strengthen consolidated supervision and streamline AIs’ reporting requirements, I am writing to inform you that the HKMA has revised the Return of Mainland Activities (Form MA(BS)20), the Monthly Survey on Asset Quality (Form MA(BS)2AH) and the Quarterly Survey on Exposures to Mega Corporates. The key changes are set out below:
(I) Return of Mainland Activities
The reporting of top non-bank Mainland China exposures (Part 7) will no longer be required. (II) Monthly Survey on Asset Quality For Part III, AIs will no longer be required to provide a breakdown of top criticized assets with respect to their Mainland subsidiaries. Instead, AIs should report their top criticized assets on a consolidated basis, with further breakdowns into Hong Kong offices and outside of Hong Kong offices. In addition, AIs will be required to report their top non-bank Mainland China exposures that are classified, also on the abovementioned basis. (III) Quarterly Survey on Exposures to Mega Corporates AIs will no longer be required to provide breakdowns of exposures to specified corporates with respect to Mainland branches and subsidiaries. Instead, AIs should report their exposures on a consolidated basis, with further breakdowns into Hong Kong offices and outside of Hong Kong offices.

The changes to the abovementioned return and surveys together with the associated completion instructions are enclosed. AIs are expected to adopt the new reporting templates as soon as practicable, and in any case, no later than the position date of end-June 2023. Should you have any questions regarding the above, please contact Mr Horace Mak on 2878-8246 or Mr Matthew Kwok on 2878-1421. Yours faithfully, Raymond Chan Executive Director (Banking Supervision) Encl

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ML
(For Official Use Only) SECRET
Information required under the Banking Ordinance Return of Mainland Activities Co. No. M M Y Y / For Position of the Hong Kong Office(s), Mainland Branch(es) and Mainland Subsidiary Bank(s) of an Authorized Institution as the case may be Position as at (from first day of the financial year to 31 March, 30 June, 30 September or 31 December as appropriate) (last day of March, June, September and December) (dd/mm/yyyy) Current year's profit & loss account Period from (dd/mm/yyyy) to (dd/mm/yyyy) Name of Authorized Institution Date of Submission The Banking Ordinance The Monetary Authority requires the submitting Authorized Institution to provide the information specified in this return to the Monetary Authority, in the form set out in the return, in accordance with section 63(2) of the Banking Ordinance. We certify that this Return is, to the best of our knowledge and belief, correct. The information, in the form of the duly completed return, must be submitted to the Monetary Authority not later than one month after each quarter-end unless otherwise advised by the Monetary Authority. If the submission deadline falls on a public holiday, it will be deferred to the next working day. This return must be completed in accordance with the completion instructions issued by the Monetary Authority to ensure that all requisite information is provided and submitted in the required form. Chief Accountant Chief Executive Name and telephone number of responsible person who may be contacted by the Monetary Authority in case of any enquiry. Name Telephone Number MA(BS)20 03/2022 06/2023

Part 1. Abridged balance sheet for position of the subsidiary bank(s) in Mainland China
Q1. Does your institution have subsidiary bank(s) in Mainland China? HK$'000
I. LIABILITIES

1. Capital and reserves
   1.1 Paid-up capital
   1.2 Reserves
   1.3 Current profits/losses
2. Capital-type instruments
3. Deposits from customers
   3.1 Time deposits
   3.2 Others
4. Amounts payable under repos
5. Due to banks
   5.1 Parent bank
   5.2 Connected AIs and connected banks outside Hong Kong
   5.3 Other AIs and banks outside Hong Kong
   5.3.1 AIs
   5.3.2 Banks in Mainland China
   5.3.3 Banks outside Mainland China
6. Negotiable debt instruments issued and outstanding
   6.1 Negotiable certificates of deposit
   6.2 Others
7. Other liabilities
8. Total liabilities
   II. ASSETS
9. Cash
10. Placement with The People's Bank of China
    10.1 Placement subject to reserve requirement
    10.2 Other placement
11. Loans and advances to customers
12. Amount receivable under reverse repos
13. Due from banks
    13.1 Parent bank
    13.2 Connected AIs and connected banks outside Hong Kong
    13.3 Other AIs and banks outside Hong Kong
    13.3.1 AIs
    13.3.2 Banks in Mainland China
    13.3.3 Banks outside Mainland China
14. Negotiable debt instruments held
    14.1 Negotiable certificates of deposit held
    14.2 Others
15. Investments
    15.1 Investments in shareholdings
    15.2 Others
16. Interests in land and buildings
    16.1 Bank premises
    16.2 Others
17. Other assets
18. Total assets
19. Less: Provisions
20. Total assets less provisions
    1-BS-SUB

Part 2. Current year's profit & loss account for position of the subsidiary bank(s) in Mainland China
Q1. Does your institution have subsidiary bank(s) in Mainland China? First day of the financial year (dd/mm/yyyy) Income HK$'000
1.1 Interest income
1.2 Interest expenses

1. Net interest income
2. Income from trading activities
3. Income from non-trading activities and investments
4. Income from fees and commissions
5. Profit / (loss) on sale of fixed assets
6. Other income
7. Total income
   Expenses and other charges
   8.1 Staff expenses
   8.2 Rental expenses
8. Staff and rental expenses
9. Other expenses
10. Net charge / (credit) for debt provision
11. Net charge for other provisions
12. Deficit / (surplus) on revaluation of land and buildings
13. Impairment loss / (reversal of impairment loss) on assets
14. Total expenses and other charges
    Current profit / (loss)
15. Profit / (loss) before tax
16. Net charge for tax provision
17. Profit / (loss) after tax
18. Extraordinary profit / (loss) net of tax
19. Profit / (loss) for the period
    2-PL-SUB

Part 3. Non-bank Mainland China exposures - Breakdown by type and counterparty
HK$'000 Total direct exposures
I. Hong Kong offices and all Mainland branches
1. On-balance sheet exposures 2. Off-balance sheet exposures 3. Memo
Breakdown by counterparties according to the following order of priority 1.1. Loans and advances 1.2. Negotiable debt instruments
1.3. Others 1.4. Total
2.1.
Contingent liabilities
2.2.Irrevocable undrawn commitments
2.3. FX and
derivatives contracts
2.4. Total
3.1. Plain
vanilla NDIs out of item 1.2
1. Central government, central government-owned entities and their
subsidiaries and JVs
2. Local governments, local government-owned entities and their
subsidiaries and JVs
3. PRC nationals residing in Mainland China or other entities incorporated
in Mainland China and their subsidiaries and JVs
3.1 Of which, PRC nationals residing in Mainland China or entities
beneficially-owned by Mainland interest
4. Other entities of central government not reported in item 1 above
5. Other entities of local governments not reported in item 2 above
6. PRC nationals residing outside Mainland China or entities incorporated
outside Mainland China where the credit is granted for use in Mainland China
7. Other counterparties where the exposures are considered by the
reporting institution to be non-bank Mainland China exposures
8. Total
9. Total assets after provisions
10. On-balance sheet exposures as % of total assets %
3 -CPY-I

Part 3. Non-bank Mainland China exposures - Breakdown by type and counterparty (con't)
HK$'000 Total direct exposures
II. All Mainland subsidiary banks
1. On-balance sheet exposures 2. Off-balance sheet exposures 3. Memo
Breakdown by counterparties according to the following order of priority 1.1. Loans and advances 1.2. Negotiable debt instruments
1.3. Others 1.4. Total
2.1.
Contingent liabilities
2.2.Irrevocable undrawn commitments
2.3. FX and
derivatives contracts
2.4. Total
3.1. Plain
vanilla NDIs out of item 1.2
1. Central government, central government-owned entities and their
subsidiaries and JVs
2. Local governments, local government-owned entities and their
subsidiaries and JVs
3. PRC nationals residing in Mainland China or other entities incorporated
in Mainland China and their subsidiaries and JVs
3.1 Of which, PRC nationals residing in Mainland China or entities
beneficially-owned by Mainland interest
4. Other entities of central government not reported in item 1 above
5. Other entities of local governments not reported in item 2 above
6. PRC nationals residing outside Mainland China or entities incorporated
outside Mainland China where the credit is granted for use in Mainland China
7. Other counterparties where the exposures are considered by the
reporting institution to be non-bank Mainland China exposures
8. Total
9. Total assets after provisions
10. On-balance sheet exposures as % of total assets %
3 -CPY-II

Part 3. Non-bank Mainland China exposures - Breakdown by type and counterparty (con't)
HK$'000 Total direct exposures
III. Total (I+II)
1. On-balance sheet exposures 2. Off-balance sheet exposures 3. Memo
Breakdown by counterparties according to the following order of priority 1.1. Loans and advances 1.2. Negotiable debt instruments
1.3. Others 1.4. Total
2.1.
Contingent liabilities
2.2.Irrevocable undrawn commitments
2.3. FX and
derivatives contracts
2.4. Total
3.1. Plain
vanilla NDIs out of item 1.2
1. Central government, central government-owned entities and their
subsidiaries and JVs
2. Local governments, local government-owned entities and their
subsidiaries and JVs
3. PRC nationals residing in Mainland China or other entities incorporated
in Mainland China and their subsidiaries and JVs
3.1 Of which, PRC nationals residing in Mainland China or entities
beneficially-owned by Mainland interest
4. Other entities of central government not reported in item 1 above
5. Other entities of local governments not reported in item 2 above
6. PRC nationals residing outside Mainland China or entities incorporated
outside Mainland China where the credit is granted for use in Mainland China
7. Other counterparties where the exposures are considered by the
reporting institution to be non-bank Mainland China exposures
8. Total
9. Total assets after provisions
10. On-balance sheet exposures as % of total assets %
3 -CPY-III

Part 4. Non-bank Mainland China exposures - Breakdown by geographical location in Mainland China
HK$'000 Total direct on-balance sheet exposures Breakdown by geographical location in Mainland China
I. Hong Kong offices and
all Mainland branches
II. All Mainland
subsidiary banks III. Total (I+II)
A. Eastern region:
1. Beijing
2. Tianjin
3. Hebei
4. Liaoning
5. Shanghai
6. Jiangsu
7. Zhejiang
8. Fujian
9. Shandong
10. Guangdong
11. Hainan
B. Central region:
1. Shanxi
2. Jilin
3. Heilongjiang
4. Anhui
5. Jiangxi
6. Henan
7. Hubei
8. Hunan
C. Western region:
1. Chongqing
2. Sichuan
3. Guizhou
4. Yunnan
5. Tibet
6. Shaanxi
7. Gansu
8. Qinghai
9. Ningxia
10. Xinjiang
11. Guangxi
12. Inner Mongolia
D. Other locations in Mainland China
E. Locations outside Mainland China
F. Total
4-LOC

Part 5. Non-bank Mainland China exposures - Breakdown by economic sector
HK$'000 On-balance sheet loans and advances Breakdown by economic sector I. Hong Kong offices and all Mainland branches
II. All Mainland
subsidiary banks III. Total (I+II)
Loans for use in Mainland China:
A. Manufacturing
1. Textiles
2. Footwear & wearing apparel
3. Metal products & engineering
4. Rubber, plastic & chemicals
5. Electrical & electronic
6. Food
7. Beverages & tobacco
8. Printing & publishing
9. Others
B. Building and construction, property development and investment
1. Property development (by types of properties)
a. industrial b. residential
c. commercial
d. others e. Memorandum item: Properties located in Mainland China
2. Property investment (by types of properties)
a. industrial b. residential
c. commercial
d. others e. Memorandum item: Properties located in Mainland China
3. Civil engineering works
C. Electricity and gas
D. Recreational activities
E. Information technology
1. Telecommunications
2. Others
F. Wholesale & retail trade
G. Transport & transport equipment
1. Shipping
2. Air transport
3. Land transport
4. Others
H. Miscellaneous
1. Hotels, boarding houses & catering
2. Financial concerns
a. investment companies b. insurance companies
c. futures brokers
d. finance companies & others
3. Stockbrokers
a. margin lending b. others
4. Non-stockbroking companies & individuals for the purchase of shares
a. margin lending b. others
5. Professional & private individuals
a. for the purchase of residential properties a(i). Memorandum item: Properties located in Mainland China b. for credit card advances
c. for other business purposes
d. for other private purposes
6. Mining and quarrying
7. Agriculture and fisheries
8. Others
I. Loans for use in Mainland China (A to H)
J. Trade financing
K. Loans for use outside Mainland China
L. Total (I + J + K)
5-SEC

Part 6. Classification of Mainland related loans and advances
HK$'000 On-balance sheet loans and advances Breakdown by loan classification I. Hong Kong offices and all Mainland branches
II. All Mainland
subsidiary banks III. Total (I+II)

1. Pass
2. Special mention
3. Substandard
4. Doubtful
5. Loss
6. Total
7. Classified loans
8. Amount of specific provisions for the classified loans
9. Value of collateral for the classified loans
10. Coverage ratio % % %
    6-AQ

Part 7a. Non-bank Mainland China exposures - Ten largest exposures among all counterparties
HK$'000 I. Hong Kong offices and all Mainland branches Top 10 largest total on- and off-balance sheet exposures by name of customers
1.1 On-balance
sheet exposures
1.2 Off-balance
sheet exposures
1.Total
11. Total assets after provisions
12. On-balance sheet exposures as % of total assets %
7a-LE-I

Part 7a. Non-bank Mainland China exposures - Ten largest exposures among all counterparties (con't)
HK$'000 II. All Mainland subsidiary banks Top 10 largest total on- and off-balance sheet exposures by name of customers
1.1 On-balance
sheet exposures
1.2 Off-balance
sheet exposures
1.Total
11. Total assets after provisions
12. On-balance sheet exposures as % of total assets %
7a-LE-II

Part 7b. Non-bank Mainland China exposures - Ten largest exposures to PRC nationals residing in Mainland China or
entities beneficially-owned by Mainland interest as reported in item 3.1 of Part 3 HK$'000 I. Hong Kong offices and all Mainland branches Top 10 largest total on- and off-balance sheet exposures by name of customers
1.1 On-balance
sheet exposures
1.2 Off-balance
sheet exposures
1.Total
11. Total assets after provisions
12. On-balance sheet exposures as % of total assets %
7b-LE-I

Part 7b. Non-bank Mainland China exposures - Ten largest exposures to PRC nationals residing in Mainland China or
entities beneficially-owned by Mainland interest as reported in item 3.1 of Part 3 HK$'000 II. All Mainland subsidiary banks Top 10 largest total on- and off-balance sheet exposures by name of customers
1.1 On-balance
sheet exposures
1.2 Off-balance
sheet exposures
1.Total
11. Total assets after provisions
12. On-balance sheet exposures as % of total assets %
7b-LE-II

Part 87a. Non-bank Mainland China exposures - breakdown by risk mitigation type (exposures to all counterparties)
HK$'000 On-balance sheet loans and advances Breakdown by risk mitigation type
I. Hong Kong
offices and all
Mainland branches
II. All Mainland
subsidiary banks
III. Total (I+II)
Loans granted on the back of the following features:

1. With full collateral
   1.1 Pledged deposits
   1.1.1 RMB
   1.1.2 Non-RMB
   1.2 Properties
   1.3 Debt securities
   1.4 Shares
   1.5 Other assets
2. With full guarantee from banks
   2.1 Mainland banks
   2.2 Non-Mainland banks
3. With partial collateral
   3.1 Pledged deposits
   3.1.1 RMB
   3.1.2 Non-RMB
   3.2 Properties
   3.3 Debt securities
   3.4 Shares
   3.5 Other assets
   3.6 With guarantee from Mainland banks
   3.7 With guarantee from non-Mainland banks
   3.8 With guarantee from non-banks
   3.9 Remaining loan balance (i.e. unsecured portion)
4. With full guarantee from non-banks
5. Unsecured
6. Total loans and advances
   Memorandum items:
7. With intragroup bank guarantee (full and partial)
8. With non-bank guarantee (full and partial) from the central government,
   central government-owned entities and their subsidiaries and JVs
9. With non-bank guarantee (full and partial) from the local governments,
   local government-owned entities and their subsidiaries and JVs
10. With non-bank guarantee (full and partial) from PRC nationals residing
    in Mainland China or private enterprises incorporated in Mainland China and their subsidiaries and JVs 87a-RISK

Part 87b. Non-bank Mainland China exposures - breakdown by risk mitigation type (exposures to PRC nationals residing in Mainland
China or entities beneficially-owned by Mainland interest as reported in item 3.1 of Part 3) HK$'000 On-balance sheet loans and advances Breakdown by risk mitigation type
I. Hong Kong
offices and all
Mainland branches
II. All Mainland
subsidiary banks
III. Total (I+II)
Loans granted on the back of the following features:

1. With full collateral
   1.1 Pledged deposits
   1.1.1 RMB
   1.1.2 Non-RMB
   1.2 Properties
   1.3 Debt securities
   1.4 Shares
   1.5 Other assets
2. With full guarantee from banks
   2.1 Mainland banks
   2.2 Non-Mainland banks
3. With partial collateral
   3.1 Pledged deposits
   3.1.1 RMB
   3.1.2 Non-RMB
   3.2 Properties
   3.3 Debt securities
   3.4 Shares
   3.5 Other assets
   3.6 With guarantee from Mainland banks
   3.7 With guarantee from non-Mainland banks
   3.8 With guarantee from non-banks
   3.9 Remaining loan balance (i.e. unsecured portion)
4. With full guarantee from non-banks
5. Unsecured
6. Total loans and advances
   Memorandum items:
7. With intragroup bank guarantee (full and partial)
8. With non-bank guarantee (full and partial) from the central government,
   central government-owned entities and their subsidiaries and JVs
9. With non-bank guarantee (full and partial) from the local governments,
   local government-owned entities and their subsidiaries and JVs
10. With non-bank guarantee (full and partial) from PRC nationals residing
    in Mainland China or private enterprises incorporated in Mainland China and their subsidiaries and JVs 87b-RISK

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MA(BS)20 P.1 (06/2023)
Quarterly Return of Mainland Activities For Position of the Hong Kong Office(s), Mainland Branch(es) and Mainland Subsidiary Bank(s) of an Authorized Institution Completion Instructions Introduction

1. This statutory return collects information on the Mainland-related business
   activities of authorized institutions and their Mainland bank subsidiaries. The scope of reporting covers activities booked in the Hong Kong office(s), Mainland branch(es) and subsidiary bank(s) in Mainland China. General instructions
2. This return is divided into 8 7 parts and reporting institutions should
   complete all parts.
    Part 1. Abridged balance sheet for position of the subsidiary bank(s) in Mainland China  Part 2. Current year’s profit and loss account for position of the subsidiary bank(s) in Mainland China  Part 3. Type and counterparty breakdown of non-bank Mainland China exposures  Part 4. Geographical breakdown of non-bank Mainland China exposures  Part 5. Economic sector breakdown of non-bank Mainland China exposures  Part 6. Classification of Mainland-related loans and advances  Part 7. Ten largest non-bank Mainland China exposures  Part 78. Risk mitigation breakdown of selected non-bank Mainland China exposures
3. Reporting institutions should submit this return via STET not later than one
   month after the end of March, June, September and December each year. If the submission deadline falls on a public holiday, it will be deferred to the next working day.
4. Report the position as at the last calendar day of the reporting period except
   for the current year’s profit and loss account of subsidiary bank(s) in Mainland China, which should cover the position from the first calendar day of the reporting bank’s financial year to the last calendar day of the current reporting period.
5. Amounts should be reported to the nearest thousand in HK$ or HK$
   equivalent. The closing middle market T/T rates should be used for conversion purposes.

MA(BS)20 P.2 (06/2023)
6. As stipulated in our guidance note “Review on Impact of the New Hong
Kong Accounting Standards on Authorized Institutions’ Capital Base and Regulatory Reporting” issued to all AIs on 12 April 2005, locally incorporated AIs and overseas-incorporated AIs whose head offices have chosen to adopt IFRS or comparable standards shall neglect any reference made thereto in this return on “interest in suspense”.
7. Specific provisions and general provisions mentioned in this completion
instruction should follow the definitions of specific provisions and collective provisions defined in section 2(1) of the Banking (Capital) Rules respectively. The categorisation of accounting provisions into specific provisions or general provisions follows the treatment adopted in MA(BS)3. Specific instructions
Part 1: Abridged balance sheet for position of the subsidiary bank(s) in
Mainland China
8. Unless otherwise specified, the reporting of Part 1 should follow the same
treatment as in the Return of Assets and Liabilities (MA(BS)1,1A and 1B).
9. Except where otherwise stated, book value should be used. Report figures on
an accrual basis and report the gross position (i.e. do not net off assets and liabilities). Total liabilities must equal total assets less provisions. Capital and reserves
10. “Paid-up capital” should be reported at the nominal paid-up value.
11. “Reserves” include retained earnings, general reserves, revaluation reserves
and share premium accounts but exclude provisions. The amount to be included shall be net of any dividend paid or declared out of retained earnings on or before the reporting date. Accumulated losses, if any, should also be reported.
12. “Current profits/losses” refers to any balance in the current year’s profit and
loss account (which should be the same as the amount reported in item 19 of
Part 2) less any dividend which has been paid or declared (i.e. on or before
the reporting date) out of the current year’s profit.
Capital-type instruments
13. Report all capital-type instruments including loan capital.

MA(BS)20 P.3 (06/2023)
Deposits from customers
14. Report all deposit liabilities due to parties other than banks and other
authorized institutions (AIs). Exclude negotiable debt instruments issued. Such amounts should be reported separately under “negotiable debt instruments issued and outstanding”. Exclude also cash margins which do not form part of the savings, current or other deposit accounts. Such amounts should be reported as “other liabilities”. When reporting deposits with embedded derivative contract, the value of the deposit leg before adjusting the effect of fair value on the embedded derivative contract should be reported under this item while the fair value of the embedded derivative contract should be reported under “other liabilities” or “other assets” as appropriate. Negotiable debt instruments issued and outstanding / held
15. Report the nominal value of negotiable certificates of deposits and book
value of other negotiable debt instruments, which include negotiable securities other than shares and stocks. If the reporting bank’s own negotiable debt instruments are being repurchased, whether for trading or market-making purposes, they should be netted off from “negotiable debt instruments issued and outstanding”. The difference, if any, between the nominal value and the book value of negotiable certificates of deposits should be reported as “other liabilities” or “other assets” as appropriate. Other liabilities
16. Report all other liabilities that have not been reported elsewhere.
Placement with The People’s Bank of China
17. Placement with The People’s Bank of China in excess of the deposit reserve
requirements should be reported as “other placement”.
Loans and advances to customers
18. Report all loans and advances to customers other than banks and other AIs
in gross amount before provisions. Holdings of debt instruments which are not negotiable should be regarded as loans and advances. Exclude holdings of negotiable bills accepted or payable by banks or non-banks which should be reported as “negotiable debt instruments held”. Investments
19. “Investment in shareholdings” captures all holdings of share capital of any
other company (i.e. excluding those held as collateral for a loan or advance) owned by the Mainland subsidiary bank(s). This also includes the holdings of capital instruments (e.g. perpetual subordinated debts) and unit trusts

MA(BS)20 P.4 (06/2023) which are established specially for investment in shares. Investment in shares not for strategic purpose (e.g. for trading purposes) should be reported as other investments (i.e. “Others”).
Part 2: Current year’s profit and loss account for position of the subsidiary
bank(s) in Mainland China
20. Unless otherwise specified, the reporting of Part 2 should follow the same
treatment as in the Return of Current Year’s Profit & Loss (MA(BS)1C).
21. Report the position from the first calendar day of the financial year to the
last calendar day of the current reporting period.
Interest income
22. Report interest received and accrued interest receivable attributable to the
reporting period, including those arising from trading securities held. Amortisation of discounts and premiums of securities held by the reporting bank should also be included.
23. Where interest rate-related derivatives are used to hedge banking book
assets, the net interest arising from the combination of the asset and the hedge should also be included as interest income.
24. Where the reporting bank is engaged in interest arbitrage dealing and does
not distinguish between exchange and interest gains or losses on such dealing, the entire amount of the profits or losses concerned should be reported as interest income or interest expenses as the case may be. A profit arising from the transaction should be treated as interest income and a loss as interest expenses. Interest expenses
25. Report interest paid and accrued interest payable attributable to the
reporting period, including those arising from securities short positions held for trading purposes. Amortisation of discounts and premium of securities issued by the reporting bank should also be included.
26. Where interest rate-related derivatives are used to hedge banking book
liabilities, the net interest arising from the combination of the liability and the hedge should be included as interest expenses. Income from trading activities

MA(BS)20 P.5 (06/2023)
27. Trading activities mean the reporting bank’s proprietary positions in
financial instruments which are intentionally held for short term resale and / or which are taken on by the reporting bank with the intention of benefiting in the short term from actual and / or expected differences between buying and selling prices, or from other price or interest rate variations, and positions in financial instruments arising from matched￾principal brokering and market-making, or positions taken in order to hedge other elements of the trading book.
28. The following items should be included:
1. realised and unrealised gains less losses (or income less costs) for the
current financial year from the reporting bank’s foreign exchange operations and trading in other derivatives;
2. profit or loss from equity or debt instruments held for trading or dealing
purposes;
3. net profit or loss arising from the combination of the instrument and
the hedge in the cases where derivatives are used to hedge instruments held for trading; and
4. all fees and commissions derived from trading activities.
29. In the cases where the losses exceed the gains or the costs exceed the
income, the net figure should be reported as negative values. Income from non-trading activities and investments
30. The following items should be included:
 realised and unrealised gains less losses (or income less costs) arising from non-trading activities in derivatives and foreign exchange, and equity and debt instruments held by the reporting bank for non-trading purposes;  profit and loss (including any remaining unamortised premiums or discounts) from derecognition (e.g. sale, early redemption, modifications that result in derecognition) of all equity and debt instruments other than those held for trading;  net profit or loss arising from the combination of the instrument and the hedge in the cases where derivatives are used to hedge non-trading instruments;  fees and commissions derived from non-trading activities and investments; and  dividends declared by group companies, associated companies and other equity investments during the reporting period. For the avoidance of doubt, dividends attributable to profits earned in previous years should be included if these were declared during the reporting period.

MA(BS)20 P.6 (06/2023)
Part 3: Type and counterparty breakdown of non-bank Mainland China
exposures
Non-bank Mainland China exposures (NBMCE)
31. NBMCE refer to exposures of the reporting institution to the seven
categories of counterparty set out in paragraph 40 below.
32. Report direct exposures, which are exposures to non-bank counterparties
that are directly liable to the reporting institution as principals.
33. Report the gross outstanding amount of non-bank Mainland China
exposures before deduction of provisions. Accrued interest, if any, on an exposure should also be reported. However, any accrued interest which has not been recognised in the profit and loss account but credited as interest in suspense should be netted off against the corresponding amount of interest in suspense whether or not it has been capitalised.
34. On-balance sheet exposures should be split into “loans and advances”,
“negotiable debt instruments” and “others”. The breakdown of plain vanilla negotiable debt instruments should be provided as a memorandum item. Off-balance sheet exposures should be split into “contingent liabilities”, “irrevocable undrawn commitments’ and “foreign exchange and derivatives contracts”.
35. The proportion of on-balance sheet non-bank Mainland China exposures to
total assets after provisions should also be reported.
36. “Contingent liabilities” refer to any potential liabilities of the reporting
institution that may arise from guarantees, letters of credit, etc, issued by it.
37. “Irrevocable undrawn commitments” refer to commitments which the
reporting institution is obliged to honour under all circumstances.
38. “Foreign exchange and derivatives contracts” are contracts with positive
value to the reporting institution at replacement cost. “Foreign exchange contracts” include cross-currency swaps, forward foreign exchange contracts, currency futures and foreign exchange options purchased.
39. Total on-balance sheet exposures reported under geographical location
breakdown in Part 4 as well as on-balance sheet loans and advances reported under economic sector breakdown in Parts 5 and 8 under risk mitigation breakdown in Part 7 should tally with the same items reported under the type and counterparty breakdown in Part 3. Breakdown by non-bank counterparty

MA(BS)20 P.7 (06/2023)
40. Exposures to non-bank counterparties should be categorised in the
following order of reporting priority. The same principle applies to counterparties with multiple shareholders.
1. Central government, central government-owned entities and their
majority-owned subsidiaries and majority-owned joint ventures (JVs) incorporated in or outside Mainland China.
2. Local governments, local government-owned entities and their
majority-owned subsidiaries and majority-owned joint ventures incorporated in or outside Mainland China.
3. The People’s Republic of China (PRC) nationals residing in Mainland
China whether the credit is for use in or outside Mainland China or other entities incorporated in Mainland China including those that are minority-owned by central or local governments. Majority-owned subsidiaries and majority-owned JVs of “other entities incorporated in Mainland China” and incorporated outside Mainland China should also be included.
3.1 Of which, PRC nationals residing in Mainland China or entities
with ultimate beneficial ownership held by Mainland interest other than the central and local governments. If the ultimate beneficial ownership cannot be established after reasonable efforts have been made, AIs can determine on a best effort basis whether the borrower is ultimately owned by Mainland interest.
4. Other entities incorporated outside Mainland China and minority￾owned by the central government not reported in item 1 above.
5. Other entities incorporated outside Mainland China and minority￾owned by the local governments not reported in item 2 above.
6. PRC nationals residing outside Mainland China or entitiesincorporated
outside Mainland China other than those reported under items 1 to 5 where the credit is granted for use in Mainland China. For avoidance of doubt, credit granted for use outside Mainland China to PRC nationals residing outside Mainland China is outside the reporting scope of this return.
7. Other counterparties where the exposures are considered by the
reporting institution to be non-bank Mainland China exposures.
41. Central government-owned entities refer to the entities owned by the
central government, including but not limited to those on the list of central government-owned entities (央企) published by the State-owned Assets Supervision and Administration Commission of the State Council (國務院 國有資產監督管理委員會).
42. Local governments refer to governments other than the central government.
Examples of local governments are provincial governments, municipal governments, etc.

MA(BS)20 P.8 (06/2023)
43. Majority-owned subsidiaries and majority-owned JVs refer to entities
majority-owned or controlled (i.e. controlling larger than 50% shareholdings or voting rights) by the parent company.

44. Examples of exposures to entities incorporated outside Mainland China
    where the credit is granted for use in Mainland China include loans to finance a specific building or manufacturing plant construction project in Mainland China, trade finance facilities known to be for imports to or exports from the Mainland.
45. The reporting item “Other counterparties where the exposures are
    considered by the reporting institution to be non-bank Mainland China exposures” is intended to be a residual item not captured under other categories of counterparty.
46. Loans for use as general working capital or revolving credit facilities where
    the loan usage is not specified should be classified according to the principal place of business of the borrower.
    Part 4. Geographical breakdown of non-bank Mainland China exposures
47. Report the geographical breakdown of all on-balance sheet non-bank
    Mainland China exposures as indicated. Loans and advances should be categorised according to the loan usage. In cases where the usage of a loan cannot be identified with reasonable certainty (e.g. working capital loan), it should be classified according to the principal place of business of the borrower. Instruments such as negotiable debt instruments should similarly be categorised according to the location of issuers’ principal place of business.
    Part 5. Economic sector breakdown of non-bank Mainland China exposures
48. Report the breakdown of the on-balance sheet loans and advances for use
    in Mainland China according to loan usage as indicated. Refer to the Completion Instructions for the Return of Loans and Advances and Provisions (MA(BS)2A) for the definitions of individual economic sectors.
    Part 6: Classification of Mainland-related loans and advances
49. Report the classification of on-balance sheet loans and advances according
    to the classification criteria of the HKMA’s guideline on loan classification. The “Total” on-balance sheet loans and advances figures reported under “Item 6” in Part 6 should reconcile with the corresponding “Total” figures reported under “Item 1.1” in Part 3.

MA(BS)20 P.9 (06/2023)
50. Classified loans refer to loans classified as “substandard”, “doubtful” and
“loss”. The amount of specific provisions and the current market value of the collateral should be reported separately.
Part 7. Ten largest non-bank Mainland China exposures
51. Report the ten largest exposures on an aggregate basis, i.e. on-balance sheet
plus off-balance sheet non-bank exposures, as at the reporting date and the proportion of total on-balance sheet exposures to the reporting institution’s total assets after provisions.
52. Each reported item should be the aggregate exposures to an individual
counterparty or a group of linked counterparties. In the latter case, the aggregate should be reported as one exposure under the name(s) of the principal counterpart(ies). For the definition of “group of linked counterparties”, references should be made to the Completion Instructions of the Return of Large Exposures (MA(BS)28).
53. Ten largest exposures on an aggregate basis, i.e. on-balance sheet plus off￾balance sheet non-bank exposures as at the reporting date to PRC nationals
residing in Mainland China or entities beneficially-owned by Mainland interest as reported in item 3.1 of Part 3 and the proportion of total on￾balance sheet exposures to the reporting institution’s total assets after provisions should also be reported.

MA(BS)20 P.10 (06/2023)
Part 87. Risk mitigation breakdown of selected non-bank Mainland China
exposures
54.51. Report the risk mitigation breakdown for total on-balance sheet loans and
advances included as non-bank Mainland China exposures under the counterparty breakdown in Part 3.
55.52. Risk mitigation position for on-balance sheet loans and advances to PRC
nationals residing in Mainland China or entities beneficially-owned by Mainland interest as reported in item 3.1 of Part 3 should also be reported.
56.53. Report the amount based on the type of risk mitigation features. Loans
should be reported using the following ranking order: fully collateralised loans, loans with full guarantee from banks, partially collateralised loans, loans with full non-bank guarantee and unsecured.
57.54. An indication of obligation covering an exposure such as letter of
indemnity, letter of comfort or letter of undertaking that is considered equivalent to a guarantee by the reporting institution can be treated as a guarantee for reporting purpose.
58.55. In the case where the loan amount is less than the value of the collateral
or the amount of bank or non-bank guarantees, only the loan amount should be reported.
59.56. In the case where the loan amount exceeds the value of the collateral or
the amount of bank or non-bank guarantees, the exceeded amount should be treated as unsecured.
60.57. For loans with full collateral, report the loan value based on the following
type and order of collateral: pledged deposits, properties, debt securities, shares and other assets. For example, if the outstanding loan amount is HK$100,000 and the loan is collateralised with pledged RMB deposits (HK$40,000), properties (value after applying haircut / loan-to-value ratio:
HK$20,000) and shares (value after applying haircut / loan-to-value ratio:
HK$80,000), the reporting should be as follows: 40 under “pledged deposits”, 20 under “properties” and 40 under shares.
61.58. For loans with partial collateral, the loan should first be reported in the
order of collateral type as specified. The remaining balance (i.e. the outstanding loan net of collateral) should be split into guarantee from banks, guarantees from non-banks and the remaining loan balance. For example, if the outstanding loan amount is HK$100,000 and the loan is collateralised with pledged RMB deposits (HK$40,000), properties (value after applying haircut / loan-to-value ratio: HK$20,000), bank guarantees (HK$10,000) and non-bank guarantees (HK$10,000), the reporting should be as follows:
40 under pledged RMB deposits, 20 under properties, 10 under bank guarantees, 10 under non-bank guarantees and 20 as unsecured.

MA(BS)20 P.11 (06/2023)
62.59. Loans secured by collateral and non-bank guarantees should be reported
as partially secured. For example, if the outstanding loan amount is HK$100,000 and the loan is collateralised with pledged RMB deposits (HK$40,000), properties (value after applying haircut / loan-to-value ratio HK$20,000) and non-bank guarantees (HK$40,000), the reporting should be as follows: 40 under pledged RMB deposits, 20 under properties, 40 under non-bank guarantees.
63.60. In the case where the loan is granted based on bank guarantees and non￾bank guarantees, the loan should be also reported as partially collateralised
loans with the respective amount of bank guarantees and non-bank guarantees being reported. For example, if the outstanding loan amount is HK$100,000 and the loan is supported by Mainland bank guarantees (HK$40,000), non-Mainland bank guarantees (HK$20,000) and non-bank guarantees (HK$30,000), the reporting should be as follows: 40 under Mainland bank guarantees, 20 non-Mainland bank guarantees, 30 under non-bank guarantees and 10 under “remaining loan balance (i.e. unsecured portion)”.
64.61. Unsecured loans refer to clean loans without collateral, bank guarantees
as well as non-bank guarantees.
65.62. The amount of loans and advances supported by bank guarantees issued
by wholly-owned subsidiary banks without backing by collateral such as deposits pledged to the subsidiary banks should be treated as an unsecured amount.
66.63. Exposures with guarantees from the central government, central
government-owned entities and their subsidiaries and JVs, from the local governments, local government-owned entities and their subsidiaries and JVs, and from PRC nationals residing in Mainland China or private enterprises incorporated in Mainland China and their subsidiaries and JVs should be reported separately as memorandum items. Exposures with intragroup bank guarantees should be provided as a separate memorandum item as well. Hong Kong Monetary Authority September 2013 Revised:
December 2013
January 2018
October 2019
December 2021
March 2022
June 2023

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Confidential
MA(BS)2AH - Monthly survey on asset quality (Locally-incorporated AIs - Parts I and II: Hong Kong offices plus overseas branches and Mainland subsidiaries,
Part III: Consolidated position for locally incorporated AIs, unless otherwise specified;
Overseas-incorporated AIs - Parts I to III: Hong Kong offices only for overseas-incorporated AIs) Name of institution:
For the month of: (MM/YYYY)
Name of Contact Person: Telephone No.
Part I - Classification
(HK$mn) Pass Special Mention Substandard Doubtful Loss Classified total Grand Total Loans & advances
1. Hong Kong offices
2. Overseas branches
3. Mainland subsidiaries
4. Total (1 to 3)
5. Mainland-related lending

• Commitment & contingent liab.
  Provision - General
• Specific
  Value of security
  Other assets
• On-balance sheet exp.
• Commitment & contingent liab.
  Provision - General
• Specific
  Value of security
  Part II - Overdue and rescheduled loans and assets
  (HK$mn) Loans & advances Other assets
  Overdue: (a) 1 - 3 months
  (b) 3 - 6 months
  (c) 6 months - 1 year
  (d) Over 1 year
  Sub-total:
  Rescheduled:
  Of which included in (a) above
  Of which included in (b) to (d)
  Memorandum items - Movements of classified loans (HK$mn) Loans & advances Mainland-related lending
  1. Gross increase in classified loans during the month, of which:
  (a) Downgrades
  (b) New loans
  (c) Others
  2. Gross decrease in classified loans during the month, of which:
  (a) Upgrades
  (b) Repayments
  (c) Write-offs
  (d) Transfer to parent / head office / other group offices (e) Disposals (f) Others Notes:
  1. Other assets include due from banks (excluding overseas head office/branches, and Mainland subsidiaries of the reporting institution), acceptances and bills of exchange, debt instruments including NCD etc.
  For definitions of other terms, please refer to completion instructions of MA(BS)2A.
  2. Please refer to appendix 2.1 in completion instructions of MA(BS)2A on the definition of rescheduled loans and advances.
  3. Grand total of Mainland-related lending should tally with the "total" of item 1.1 (i.e. Loans and advances) in Part 3 of the Return of Mainland Activities MA(BS)20 (for the positions of end-Mar, end-Jun, end-Sep and end-Dec).
  (Revised Jun 2023)
  3. Net change in classified loans during the month

Confidential
Part III - List of Special Mention and classified assets
(A) Special Mention Assets
(Report top 30 accounts of credit exposures over HK$5mn but exclude all residential mortgage loans, personal loans and hire purchase loans to individuals.) (HK$mn) Amount of Credit Exposures Type of Security* Name of Customer (Please put the preceding word 'The', if any, at the back of a name.) Name of Customer Group On Balance Sheet Exposures Commitment & Contingencies Total Value of Security P S D O Specific Provisions made HKOs Overseas branches All branches outside Hong Kong and all subsidiaries Mainland subsidiaries Total:

• Please indicate type of security by putting a 'x' under one or more of the column(s):
  Notes:

1. For Part III of this Suvey, locally incorporated AIs are required to report the "amount of credit exposures" of their criticised assets based on their consolidated positions under Rule 6 of the Banking (Exposure Limits) Rules (Cap. 155S), or their combined positions covering their local and overseas branches (if any) if the consolidated basis is not applicable.
2. For each customer, the shares of total exposures (%) booked in "HKOs" and "all branches outside Hong Kong and all subsidiaries" should sum up to 100%. The latter includes all subsidiaries inside and outside Hong Kong subject to the HKMA's consolidated supervision.
   Memo: Share of total exposures (%) booked in

Confidential
Part III - List of Special Mention and classified assets
(B) Substandard Assets
(Report top 30 accounts of credit exposures over HK$5mn but exclude all residential mortgage loans, personal loans and hire purchase loans to individuals.) (HK$mn) Amount of Credit Exposures Type of Security* Name of Customer (Please put the preceding word 'The', if any, at the back of a name.) Name of Customer Group On Balance Sheet Exposures Commitment & Contingencies Total Value of Security P S D O Specific Provisions made HKOs Overseas branches All branches outside Hong Kong and all subsidiaries Mainland subsidiaries Total:

• Please indicate type of security by putting a 'x' under one or more of the column(s):
  Memo: Share of total exposures (%) booked in

Confidential
Part III - List of Special Mention and classified assets
(C) Doubtful Assets
(Report top 30 accounts of credit exposures over HK$5mn but exclude all residential mortgage loans, personal loans and hire purchase loans to individuals.) (HK$mn) Amount of Credit Exposures Type of Security* Name of Customer (Please put the preceding word 'The', if any, at the back of a name.) Name of Customer Group On Balance Sheet Exposures Commitment & Contingencies Total Value of Security P S D O Specific Provisions made HKOs Overseas branches All branches outside Hong Kong and all subsidiaries Mainland subsidiaries Total:

• Please indicate type of security by putting a 'x' under one or more of the column(s):
  Memo: Share of total exposures (%) booked in

Confidential
Part III - List of Special Mention and classified assets
(D) Loss Assets
(Report top 30 accounts of credit exposures over HK$5mn but exclude all residential mortgage loans, personal loans and hire purchase loans to individuals.) (HK$mn) Amount of Credit Exposures Type of Security* Name of Customer (Please put the preceding word 'The', if any, at the back of a name.) Name of Customer Group On Balance Sheet Exposures Commitment & Contingencies Total Value of Security P S D O Specific Provisions made HKOs Overseas branches All branches outside Hong Kong and all subsidiaries Mainland subsidiaries Total:

• Please indicate type of security by putting a 'x' under one or more of the column(s):
  Memo: Share of total exposures (%) booked in

Confidential
Part III - List of Special Mention and classified assets
(E) Classified Assets of Non-bank Mainland China Exposures^ (Report top 10 accounts of credit exposures over HK$5mn but exclude all residential mortgage loans, personal loans and hire purchase loans to individuals.) (HK$mn) Amount of Credit Exposures Type of Security* Name of Customer (Please put the preceding word 'The', if any, at the back of a name.) Name of Customer Group Classification (SS/DF/LS) On Balance Sheet Exposures Commitment & Contingencies Total Value of Security P S D O Specific Provisions made HKOs All branches outside Hong Kong and all subsidiaries Total:
^ Please refer to completion instructions of MA(BS)20 for the definition of non-bank Mainland China exposures.

• Please indicate type of security by putting a 'x' under one or more of the column(s):
  Memo: Share of total exposures (%) booked in

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Quarterly Survey: Exposures to mega corporates Position date: quarter-end Submission deadline: Not later than 2 weeks 4 weeks after position date Name of AI:
Contact person:
Name:
Position:
Telephone no.:
Reporting position:
Completion instructions:
1. Locally incorporated AIs should report their positions under Rule 6 of the Banking (Exposure Limits) Rules (Cap.155S), or their combined positions
if the consolidated basis is not applicable. Overseas incorporated AIs should report their Hong Kong office positions.
1. 2. If the reporting AI has exposures to a customer in the template, the AI should report different types of exposures to the customer as specified.
2. 3. The basis for reporting breakdown of exposures by type is the same as that for reporting under Part 3 of the Return of Mainland Activities MA(BS)20.
3. The basis for reporting exposures to a customer is the same as that for reporting under Part 7 of the Return of Mainland Activities MA(BS)20 (i.e. group basis).
Unless otherwise specified, in case a number of customers in the given list are within the same group, exposures to these customers should be reported under the customer at the highest level of group hierarchy.
4. For Part A, only Mainland-related exposures should be reported (i.e. remain unchanged). For Part B, total exposures should be reported.
4. For the reporting of exposures to a customer, AIs should report their total exposures to the customer’s group of linked counterparties excluding banks and other AIs.
For the definition of “group of linked counterparties”, references should be made to the Completion Instructions of the Return of Large Exposures MA(BS)28.
5. If an exposure can be reported under multiple specified customer groups under the same corporate hierarchy in the given list, report the exposure only
under the most immediate specified customer group.
5. 6. "Facility limit" refers to the reporting AI's internal limit on exposures to the borrower group under normal scenario.
6. 7. "HKMA's loan classification for loans and advances reported in item 1.1 & 1.2" refers to the reporting of the HKMA's 5-grade loan classification
(i.e. Pass, Special Mention, Substandard, Doubtful, and Loss) for those borrowers to which your institution has exposures. For the "Pass" loans under Part A, further breakdown into Pass 1, Pass 2 and Pass 3 is required. If there is more than one grade / sub-grade for a borrower group, only the lowest (i.e. the worst) grade / sub-grade should be reported.
8. The list of corporates specified in the template is developed with reference to the size of the banking industry's aggregate exposures to the corporates estimated
based on various data sources. The list is subject to periodic review and update by the HKMA.

Part A. Table 1: Total exposures to mega corporates (Position I : Hong Kong offices and all Mainland branches)
MMM-YYYY
HK$'000
Mainland mega corporate 1 Mega corporate 1* Mainland mega corporate 2 Mega corporate 2 Mainland mega corporate 3 Mega corporate 3 Mainland mega corporate 4 Mega corporate 4 Mainland mega corporate 5 Mega corporate 5 Mainland mega corporate 6 Mega corporate 6 Mainland mega corporate 7 Mega corporate 7 Mainland mega corporate 8 Mega corporate 8 Mainland mega corporate 9 Mega corporate 9 Mainland mega corporate 10 Mega corporate 10 Total
Part A. Table 2: Total exposures to mega corporates (Position II : All Mainland branches outside Hong Kong and all banking subsidiaries)
MMM-YYYY
HK$'000
Mainland mega corporate 1 Mega corporate 1* Mainland mega corporate 2 Mega corporate 2 Mainland mega corporate 3 Mega corporate 3 Mainland mega corporate 4 Mega corporate 4 Mainland mega corporate 5 Mega corporate 5 Mainland mega corporate 6 Mega corporate 6 Mainland mega corporate 7 Mega corporate 7 Mainland mega corporate 8 Mega corporate 8 Mainland mega corporate 9 Mega corporate 9 Mainland mega corporate 10 Mega corporate 10 Total

• The list of customers includes both Mainland and non-Mainland mega corporates
  Name of customers
  II. All Mainland branches outside Hong Kong and all banking subsidiaries
  1. On-balance sheet exposures 2. Off-balance sheet exposures 3. Memo
  1.1. Loans and
  advances excluding trade finance
  1.2 Trade Finance 1.3. Negotiable debt
  instruments 1.4. Others 1.5. Total 2.1. Contingent liabilities
  2.2. Irrevocable
  undrawn commitments
  2.3. FX and
  derivatives contracts 2.4 Total 3.1 Plain vanilla NDIs out of item 1.3
  3.2 Facility
  limit
  3.1 Plain vanilla
  NDIs out of item 1.3
  3.3 HKMA's loan
  classification for loans and advances reported in item 1.1 & 1.2 Name of customers I: Hong Kong offices and all Mainland branches
  1. On-balance sheet exposures 2. Off-balance sheet exposures 3. Memo
  1.1. Loans and
  advances excluding trade finance
  1.2 Trade Finance 1.3. Negotiable debt
  instruments 1.4. Others 1.5. Total 2.1. Contingent liabilities
  2.2. Irrevocable
  undrawn commitments
  3.2 Facility
  limit
  2.3. FX and
  derivatives contracts
  3.3 HKMA's loan
  classification for loans and advances reported in item 1.1 & 1.2
  2.4 Total

• ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ●

Part A. Total exposures to mega corporates (Position III : Total Consolidated)
MMM-YYYY
HK$'000
Mainland mega corporate 1 Mega corporate 1 Mainland mega corporate 2 Mega corporate 2 Mainland mega corporate 3 Mega corporate 3 Mainland mega corporate 4 Mega corporate 4 Mainland mega corporate 5 Mega corporate 5 Mainland mega corporate 6 Mega corporate 6 Mainland mega corporate 7 Mega corporate 7 Mainland mega corporate 8 Mega corporate 8 Mainland mega corporate 9 Mega corporate 9 Mainland mega corporate 10 Mega corporate 10 Total
2.4 Total 3.1 Plain vanilla
NDIs out of item 1.3
3.2 Facility
limit
2.3. FX and
derivatives contracts
3.3 HKMA's loan
classification for loans and advances reported in item 1.1 & 1.2 Name of customers
III. Total Consolidated (I+II)

1. On-balance sheet exposures 2. Off-balance sheet exposures 3. Memo
   1.1. Loans and
   advances excluding trade finance
   1.2 Trade Finance 1.3. Negotiable debt
   instruments 1.4. Others 1.5. Total 2.1. Contingent liabilities
   2.2. Irrevocable
   undrawn commitments ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ●

Part B. Table 1: Total exposures to mega corporates (Position I : Hong Kong offices and all Mainland branches)
MMM-YYYY
HK$'000
Non-Mainland mega corporate 1
Non-Mainland mega corporate 2
Non-Mainland mega corporate 3
Non-Mainland mega corporate 4
Non-Mainland mega corporate 5
Non-Mainland mega corporate 6
Non-Mainland mega corporate 7
Non-Mainland mega corporate 8
Non-Mainland mega corporate 9
Non-Mainland mega corporate 10
Total
Part B. Table 2: Total exposures to mega corporates (Position II : All Mainland banking subsidiaries)
MMM-YYYY
HK$'000
Non-Mainland mega corporate 1
Non-Mainland mega corporate 2
Non-Mainland mega corporate 3
Non-Mainland mega corporate 4
Non-Mainland mega corporate 5
Non-Mainland mega corporate 6
Non-Mainland mega corporate 7
Non-Mainland mega corporate 8
Non-Mainland mega corporate 9
Non-Mainland mega corporate 10
Total
2.2. Irrevocable
undrawn commitments
2.3. FX and
derivatives contracts 2.4 Total 3.1 Plain vanilla NDIs out of item 1.3
3.2 Facility
limit
Name of customers
I: Hong Kong offices and all Mainland branches
1. On-balance sheet exposures 2. Off-balance sheet exposures 3. Memo
1.1. Loans and
advances excluding trade finance
1.2 Trade Finance 1.3. Negotiable debt
instruments 1.4. Others 1.5. Total
3.3 HKMA's loan
classification for loans and advances reported in item 1.1 & 1.2
2.1. Contingent
liabilities
3.3 HKMA's loan
classification for loans and advances reported in item 1.1 & 1.2 Name of customers
II. All Mainland banking subsidiaries
1. On-balance sheet exposures 2. Off-balance sheet exposures 3. Memo
1.1. Loans and
advances excluding trade finance
1.2 Trade Finance 1.3. Negotiable debt
instruments 1.4. Others 1.5. Total 2.1. Contingent liabilities
2.2. Irrevocable
undrawn commitments
2.3. FX and
derivatives contracts 2.4 Total 3.1 Plain vanilla NDIs out of item 1.3
3.2 Facility
limit

• ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ●

Part B. Table 3: Total exposures to mega corporates (Position III : Total)
MMM-YYYY
HK$'000
Non-Mainland mega corporate 1
Non-Mainland mega corporate 2
Non-Mainland mega corporate 3
Non-Mainland mega corporate 4
Non-Mainland mega corporate 5
Non-Mainland mega corporate 6
Non-Mainland mega corporate 7
Non-Mainland mega corporate 8
Non-Mainland mega corporate 9
Non-Mainland mega corporate 10
Total
2.3. FX and
derivatives contracts 2.4 Total 3.1 Plain vanilla NDIs out of item 1.3
3.2 Facility
limit
Name of customers
III. Total (I+II)

1. On-balance sheet exposures 2. Off-balance sheet exposures 3. Memo
   1.1. Loans and
   advances excluding trade finance
   1.2 Trade Finance 1.3. Negotiable debt
   instruments 1.4. Others 1.5. Total
   3.3 HKMA's loan
   classification for loans and advances reported in item 1.1 & 1.2
   2.1. Contingent
   liabilities
   2.2. Irrevocable
   undrawn commitments ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ●