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Review on Impact of the New Hong Kong Accounting Standards on Authorized Institutions' Capital Base and Regulatory Reporting

Enclosure 1: Impact Of The New Hong Kong Accounting Standards On AI's Capital Base And Regulatory Reporting

Issue Date:

12 Apr 2005

20050412-2-EN.doc (69.1 KB)

Capital Adequacy - Capital Base

Capital Adequacy - Others

Credit Risk Management - Loan classification/Provisioning

Disclosure - Others

Group: All Authorized Institutions

Directly related Document
Cross referenced Document
Version History
Superseded Document

Directly related Document

CIR

Archive

12 Apr 2005

Review on Impact of the New Hong Kong Accounting Standards on Authorized Institutions' Capital Base and Regulatory Reporting
Annex

Archive

12 Apr 2005

Enclosure 2 - Background Papers On Each Major Accounting Change
Annex

Archive

12 Apr 2005

Enclosure 3 - Secret Under The Banking Ordinance Hong Kong Monetary Authority Survey On Impact Of The New Accounting Standards
Annex

Archive

12 Apr 2005

Enclosure 4 - Impact Of The New Hong Kong Accounting Standards On Authorised Institutions' Capital Base And regulatory Reporting Q & A

CIR

Archive

12 Apr 2005

Review on Impact of the New Hong Kong Accounting Standards on Authorized Institutions' Capital Base and Regulatory Reporting
Annex

Archive

12 Apr 2005

Enclosure 2 - Background Papers On Each Major Accounting Change
Annex

Archive

12 Apr 2005

Enclosure 3 - Secret Under The Banking Ordinance Hong Kong Monetary Authority Survey On Impact Of The New Accounting Standards
Annex

Archive

12 Apr 2005

Enclosure 4 - Impact Of The New Hong Kong Accounting Standards On Authorised Institutions' Capital Base And regulatory Reporting Q & A

Cross referenced Document

Version History

Superseded Document

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Enclosure: Annex II-A - MA(BS)3 Part II Completion Instructions (Jun 2024)

AML & CFT
- AML/CFT Controls
- Financial Sanctions
- Tax Matters Related
- Others
Authorization
- Digital Banking
- Guide to Authorization
- Mergers/Takeovers/Restructuring
- Minimum Criteria for Authorization
- Money Brokers
- Three-tier Banking System
- Others
Banking Conduct & Enforcement
- Account Opening/Maintenance
- Bank Culture
- Code of Banking Practice
- Complaints
- Consumer Protection
- Credit Data Sharing
- Enforcement/Discipline
- Financial Inclusion
- Others
Business Continuity Planning
Capacity Building
- Enhanced competency framework
- Others
Capital Adequacy
- Capital Base
- Capital Buffers
- CCR
- Credit Risk (non-securitization exposures)
- Credit Risk (securitization exposures)
- Market Risk
- Operational Risk
- Pillar 2
- SIBs
- Sovereign Concentration Risk
- Others
Consolidated Supervision
Corporate Governance
- Board Directorship
- Code of conduct
- Remuneration
- Others
Credit Risk Management
- CCR
- Corporate credit risk management
- Credit risk transfer/Mitigation
- Loan classification/Provisioning
- Property mortgage lending
- Retail credit risk management
- Others
Disclosure
- Pillar 3 requirements
- Others
Fintech
- Commercial data interchange
- Fintech supervisory sandbox
- Open API
- Regtech
- Smart Banking
- Suptech
- Virtual assets
- Others
Green & Sustainable Banking
- Climate risk management
- Sustainability reporting standards
- Others
Interest Rate Risk Management
Internal Controls
- Compliance function
- Insourcing/Outsourcing
- Internal audit function
- Risk management function
- Others
Large Exposures & Risk Concentrations
- Connected parties
- HKMCI-related exposures
- Limits on credit exposures
- Others
Leverage Ratio
Liquidity Risk Management
- Liquidity facilities
- Sound LRM framework
- Statutory liquidity requirements
- Others
Mainland Activities
Market Risk Management
- Algorithmic trading
- Foreign exchange
- Others
Miscellaneous
- BCBS
- Covid-19 challenges
- Deposit protection
- FSB
- SFC/IA/MPFA
- Others
Operational Risk Management
- Commercial Crime Bureau
- Fraud risk management
- Operational and IT incident watch
- Others
OTC Derivatives
- Clearing
- Margining/Risk-mitigation
- Reporting
- Trading
- Others
Recovery planning
Renminbi
Resolution
- Resolution execution
- Resolution framework
- Resolution planning
- Resolution standards
Strategic & Reputation Risk Management
Supervisory Approach
Technology Risk Management
- Cybersecurity
- E-banking
- Fraud risk management
- Others
Treasury market
- Reform of interest rate benchmarks
- Others
Trust Business
Wealth Management & MPF
- Insurance products
- MPF products
- Securities/investment products
- Others