Regulatory Alerts2025-11-27
Added · Updated
Revisions to standard LAC disclosure templates
The Hong Kong Monetary Authority issued revised standard LAC disclosure templates, Template TLAC 1 and Template TLAC 1(A), pursuant to the Financial Institutions (Resolution) Rules. These updates align with changes to Template CC 1 to clarify the measurement approach for instruments held at fair value. Resolution entities and material subsidiaries must use the revised templates for reporting periods ending after 1 January 2026.
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