2019-03-21

Added · Updated

Revisions to Standard Disclosure Templates and Tables for Revised Pillar 3 Framework

The Hong Kong Monetary Authority issued revised standard disclosure templates and tables to align with regulatory updates regarding expected credit loss accounting and new capital standards. These revisions incorporate changes to credit risk disclosures, the Internal Assessment Approach for securitization, non-capital LAC liabilities, and sovereign concentration risk requirements. The updates apply to financial years starting on or after January 1, 2019, with specific effective dates for sovereign concentration and interest rate risk in the banking book disclosures.

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Hong Kong Monetary Authority

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