繁
简

CPR

Archive

Consultation on regulatory treatment of provisions under HKFRS 9

Enclosure: Regulatory Treatment of Provisions under HKFRS 9

The HKMA issued a letter dated 31 March 2017 to consult the banking industry on implementation of Basel interim standard relating to the regulatory treatment of provisions under HKFRS 9. The consultation is scheduled to close on 2 May 2017.

Issue Date:

31 Mar 2017

Consultation Status:

CLOSED

Consultation Open Date:

31 Mar 2017

Consultation Close Date:

02 May 2017

20170331-5-EN.pdf (198.9 KB)

Capital Adequacy - Capital Base

Capital Adequacy - Credit Risk (non-securitization exposures)

Credit Risk Management - Loan classification/Provisioning

Miscellaneous - BCBS

Group: Specific

Directly related Document
Cross referenced Document
Version History
Superseded Document

Directly related Document

Directly related Document

Cross referenced Document

Version History

Superseded Document

You may also be interested in

CIR

Current

02 Mar 2018

Revised Return of Capital Adequacy Ratio (Form MA(BS)3) (“CAR Return”) and New Return of Leverage Ratio (Form MA(BS)27) (“LR Return”)

Annex 14: Revised CAR Return (Form MA(BS)3) - Completion instructions (CIs): Part II (Capital Base) (Annex)

CPR

Archive

13 Jun 2025

Cryptoassets standard and other miscellaneous amendments: consultation on return templates

CIs: MA(BS)3 Part II Cls - Annex

CIR

Current

02 Mar 2018

Revised Return of Capital Adequacy Ratio (Form MA(BS)3) (“CAR Return”) and New Return of Leverage Ratio (Form MA(BS)27) (“LR Return”)

Annex 3: Revised CAR Return (Form MA(BS)3) - Return Template: Part II (Capital Base)

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