Key Functions

Monetary Stability
Linked Exchange Rate System
Interest Rate Adjustment Mechanism
Liquidity Support to Banks
EFAC Currency Board
Sub-Committee
Transparency of Currency Board Operations
Notes & Coins of
Hong Kong
Notes
Coins
Coin Collection Programme
Milestones of Monetary Reform
History of Hong Kong's Exchange Rate System
Banking Stability
Banking Policy & Supervision
The Three-tier Banking System
Regulatory & Supervisory Framework
Key Banking Regulations
Advisory Committees
Supervisory
Co-operation
Regulation of Money Brokers
Implementation of International Standards
Capital
Leverage Ratio
Countercyclical Capital Buffer(CCyB)
Systemically Important Authorized Institutions (SIBs)
Liquidity
Exposure Limits
Disclosure
Other International Regulatory Standards
Consultations
Resolution
Resolution Framework
Resolution Standards
Resolution Planning
Resolution Execution
Resolution Publications
Consumer Corner
HKMA’s Work in Relation to Strengthening Financial Consumer Protection
Consumer Education Programme
Frequently Asked Questions
Complaints about Banks
Internet Banking
Security Controls for ATM Services
Guide to Authorization
Supervisory Policy Manual
Enhanced Competency Framework for Banking Practitioners
Oversight of Financial
Market Infrastructures
Sharing of Mortgage Data
Anti-Money Laundering and Counter-Financing of Terrorism (AML/CFT)
AML/CFT-related Circulars
Sanctions-related Notices and Updates
International Financial Centre
International & Regional Financial Co-operation
International & Regional Financial Co-operation
Participation in Multilateral Agencies & International Forums
Co-operation with Other Central Banks
Application of the "One Country, Two Systems" Principle
Renminbi Business in Hong Kong
Infrastructure Financing Facilitation Office (IFFO)
Debt-market Development
Exchange Fund Bills & Notes
Government Bond Programme
Important Policy Initiatives Affecting The EFBN Programme & Other Hong Kong Dollar Debt Instruments
Infrastructure
Financial Infrastructure in Hong Kong
Payment Systems
CMU
OTC Derivatives Trade Repository
System Links
International
Co-operation
Pan-Asian CSD Alliance
Retail Payment Development
Useful Links
Regulatory Regime for Stored Value Facilities (SVF) and Retail Payment Systems (RPS)
Regulation of Stored Value Facilities (SVF)
Complaints about SVF Licensees
Regulation of Retail Payment Systems (RPS)
Fintech Facilitation Office (FFO)
Fintech Supervisory Sandbox (FSS)
Enhanced Competency Framework for Banking Practitioners
Exchange Fund
History
Management
Transparency
62.4756

Disclosure

The disclosure requirements applicable to authorized institutions (“AIs”) are provided mainly in the Banking (Disclosure) Rules (“BDR”) issued by the Monetary Authority (“MA”) under section 60A of the Banking Ordinance. All AIs are required to comply with the disclosure requirements, save for those (e.g. smaller AIs) that are able to meet the exemption criteria pursuant to section 3 of the BDR. To facilitate implementation of the BDR, the Supervisory Policy Manual (“SPM”) module CA-D-1 “Guideline on the Application of the Banking (Disclosure) Rules” issued by the MA provides guidance on the interpretations of certain provisions of the BDR.

In addition, AIs are also required to use the standard templates specified by the MA under section 6(1)(ab) of the BDR to make disclosures associated with the Basel regulatory standards. These standard templates are designed based on those prescribed by the Basel Committee on Banking Supervision to promote user relevance, consistency and comparability of disclosures among banks across jurisdictions.

Rules

Banking (Disclosure) Rules (Cap. 155M)

Specified Templates and Tables (with explanatory notes / completion instructions)

Standard Disclosure Templates and Tables for revised Pillar 3 framework – Phase 1
(with Explanatory Notes)

Standard Disclosure Template for Countercyclical Capital Buffer Ratio

Standard Disclosure Templates for Leverage Ratio

Standard Disclosure Template for Liquidity Coverage Ratio

Standard Disclosure Templates for Regulatory Capital

Guidance

Notes for Reference of Document set out in the tables below:
XX-X-N = SPM Module Code, CIR = Circulars, N.N.N = Guideline No, FAQ = Frequently Asked Questions, QB = Quarterly Bulletin

Reference

Document

Issued

CIR

Basel Committee Standards – Consolidated and enhanced framework for Pillar 3 disclosure requirements

03/04/2017

CIR

Implementation of Revised Pillar 3 Disclosure Requirements – Standard Disclosure Templates and Tables

30/03/2017

CIR

Basel III Implementation – Countercyclical Capital Buffer Ratio Standard Disclosure Template

29/03/2016

CA-D-1

Supervisory Policy Manual (“SPM”)CA-D-1: “Guideline on the Application of the Banking (Disclosure) Rules” (Revised)

06/08/2015

CIR

Basel III Implementation – Leverage Ratio (“LR”) Standard Disclosure Templates

23/04/2015

CIR

Basel III Implementation – Standard Template for Disclosures in Relation to Liquidity Coverage Ratio (“LCR”)

06/02/2015

CIR

Implementation of Basel III

06/02/2015

CIR

Basel Committee Standards – Revised Pillar 3 disclosure requirements

02/02/2015

CA-S-10

Financial Instrument Fair Value Practices

10/12/2013

CIR

Basel III Implementation – Standard Templates for Disclosures in Relation to Regulatory Capital

19/08/2013

CIR

Disclosure on remuneration

23/11/2011

CIR

Leading-Practice Disclosures for Selected Exposures

20/05/2008

CA-D-1

Guideline on the Application of the Banking (Disclosure) Rules

30/05/2007

Last revision date: 26 September 2017
ABOUT THE HKMA
The HKMA
Tender Invitations
Careers@HKMA
Legislative Council Issues
Links
The HKMA Information Centre
KEY FUNCTIONS
Monetary Stability
Banking Stability
International Financial Centre
Exchange Fund
PUBLICATIONS & RESEARCH
Annual Report
Half-Yearly Monetary & Financial Stability Report
Quarterly Bulletin
HKMA Background Briefs
Reference Materials
Research
MARKET DATA & STATISTICS
CMU Bond Price Bulletin
Economic & Financial Data for Hong Kong
Monthly Statistical Bulletin
Monetary Statistics
KEY INFORMATION
Press Releases
Speeches
Guidelines & Circulars
Forthcoming Events
inSight
OTHER INFORMATION
Account Opening
Consumer Corner
Consumer Education Programme
Complaints about Banks
Complaints about SVF Licensees
Internet Banking
Fraudulent Bank Websites, Phishing E-mails and Similar Scams
Be Careful of Bogus Phone Calls and SMS Messages
Authenticate the Callers and Bank Hotline Numbers
Register of AIs & LROs
Register of Securities Staff of AIs
Register of SVF Licensees
Investment Products Related to Lehman Brothers
Photo Gallery