Regulatory Alerts2025-11-27
Added · Updated
Revisions to Standard LAC Disclosure Templates Annex 2 Template TLAC1 and TLAC1A
The Hong Kong Monetary Authority has issued revised disclosure templates TLAC1 and TLAC1A to mandate semi-annual reporting on the composition of external and internal loss-absorbing capacity for resolution entities and material subsidiaries. These fixed-format templates require institutions to detail regulatory and non-regulatory capital elements, deductions, and resulting risk-weighted ratios under the Financial Institutions (Resolution) (Loss-absorbing Capacity Requirements – Banking Sector) Rules. The revisions tailor international standards to the local context by specifying calculation methodologies, currency conversion rules, and narrative commentary requirements for significant changes in loss-absorbing capacity.
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