年銀行業披露 ) ( 修訂規則》 Banking (Disclosure) (Amendment) … · 《2014年銀行業(披露) (修訂)規則》 2014 年第160 號法律公告 B3870 Banking (Disclosure)

《2014年銀行業 (披露 ) (修訂 )規則》

2014年第 160號法律公告B3870

Banking (Disclosure) (Amendment) Rules 2014

L.N. 160 of 2014B3871

L.N. 160 of 2014


Contents

Section Page

1. Commencement.....................................................................B3877

2. Banking(Disclosure)Rulesamended....................................B3877

3. Section2amended(interpretation)........................................B3877

4. Section 6 amended (medium and location of disclosure

andissueofpressrelease)......................................................B3881

5. Section13amended(comparativeinformation)....................B3881

6. Section24amended(capitaldisclosures)...............................B3883

7. Sections24Aand24Badded.................................................B3885

24A. Leverageratiodisclosures....................................B3885

24B. Countercyclical capital buffer ratio

disclosures............................................................B3889

8. Section25amended(generaldisclosures)..............................B3891

9. Section28amended(non-bankMainlandexposures)...........B3893

10. Section30substituted............................................................B3893

30. Liquidityinformationdisclosures:general...........B3895


2014年第 160號法律公告


目錄

條次頁次

1. 生效日期................................................................................B3876

2. 修訂《銀行業 (披露 )規則》...................................................B3876

3. 修訂第 2條 (釋義 )...............................................................B3876

4. 修訂第 6條 (披露的媒介及地點以及新聞稿的發放 )...........B3880

5. 修訂第 13條 (比較資料 )......................................................B3880

6. 修訂第 24條 (資本披露 )......................................................B3882

7. 加入第 24A及 24B條............................................................B3884

24A. 槓桿比率披露......................................................B3884

24B. 逆周期緩衝資本比率披露....................................B3888

8. 修訂第 25條 (一般披露 )......................................................B3890

9. 修訂第 28條 (對內地非銀行對手方的風險承擔 )................B3892

10. 取代第 30條..........................................................................B3892

30. 流動性資料披露︰一般性條文............................B3894

11. 加入第 30A及 30B條............................................................B3896



條次頁次


L.N. 160 of 2014B3873

Section Page

30A. 流動性資料披露︰第 1類機構............................B3896

30B. 流動性資料披露︰第 2類機構............................B3904

12. 修訂第 45條 (資本披露 )......................................................B3906

13. 加入第 45A、45B及 45C條..................................................B3908

45A. 槓桿比率披露......................................................B3908

45B. 逆周期緩衝資本比率披露....................................B3912

45C. G-SIB的披露規定...............................................B3914

14. 修訂第 46條 (一般披露 )......................................................B3916

15. 修訂第 49條 (對內地非銀行對手方的風險承擔 )................B3918

16. 取代第 51條..........................................................................B3920

51. 流動性資料披露︰一般性條文............................B3920

17. 加入第 51A及 51B條............................................................B3922

51A. 流動性資料披露︰第 1類機構............................B3924

51B. 流動性資料披露︰第 2類機構............................B3932

18. 修訂第 88條 (披露的媒介及地點以及新聞稿的發放 ).........B3932

19. 修訂第 90條 (比較資料 )......................................................B3934

20. 修訂第 98條 (一般披露 )......................................................B3934

30A. Liquidity information disclosures: category 1

institution.............................................................B3897

30B. Liquidity information disclosures: category 2

institution.............................................................B3905

12. Section45amended(capitaldisclosures)...............................B3907

13. Sections45A,45Band45Cadded.........................................B3909

45A. Leverageratiodisclosures....................................B3909

45B. Countercyclical capital buffer ratio

disclosures............................................................B3913

45C. DisclosurerequirementsforG-SIBs....................B3915


15. Section49amended(non-bankMainlandexposures)...........B3919

16. Section51substituted............................................................B3921




institution.............................................................B3925


institution.............................................................B3933

18. Section 88 amended (medium and location of disclosure

andissueofpressrelease)......................................................B3933

19. Section90amended(comparativeinformation)....................B3935




條次頁次


L.N. 160 of 2014B3875

Section Page

21. 修訂第 101條 (對內地非銀行對手方的風險承擔 )..............B3936

22. 取代第 103條........................................................................B3938

103. 流動性資料披露︰一般性條文............................B3938

23. 加入第 103A及 103B條........................................................B3940

103A. 流動性資料披露︰第 1類機構............................B3940

103B. 流動性資料披露︰第 2類機構............................B3948

21. Section101amended(non-bankMainlandexposures).........B3937

22. Section103substituted..........................................................B3939


23. Sections103Aand103Badded.............................................B3941


institution.............................................................B3941


institution.............................................................B3949

第 1條

《2014年銀行業 (披露 )(修訂 )規則》


Section1

Banking(Disclosure)(Amendment)Rules2014

L.N.160of2014B3877


(由金融管理專員在諮詢財政司司長、銀行業務諮詢委員會、接受存款公司諮詢委員會、香港銀行公會及香港有限制牌照銀行及接受存款公司公會後根據《銀行業條例》(第 155章 )第 60A條訂立 )

1. 生效日期本規則自 2015年 3月 31日起實施。

2. 修訂《銀行業 (披露 )規則》《銀行業 (披露 )規則》(第 155章，附屬法例M)現予修訂，修訂方式列於第 3至 23條。

3. 修訂第 2條 (釋義 )

(1) 第 2(1)條，中文文本，聯營者的定義，(b)段——廢除句號代以分號。

(2) 第 2(1)條——按筆劃數目順序加入“私人機構信用風險承擔 (private sector credit exposures)

具有《資本規則》第 3N條所給予的涵義；防護緩衝資本比率 (capital conservation buffer ratio)具

有《資本規則》第 3E條所給予的涵義；衍生工具風險承擔 (derivative exposures)指槓桿比率模

版所描述的衍生工具風險承擔；


(Made by the Monetary Authority under section 60A of the Banking Ordinance (Cap. 155) after consultation with the Financial Secretary,

the Banking Advisory Committee, the Deposit-taking Companies Advisory Committee, The Hong Kong Association of Banks and

The Hong Kong Association of Restricted Licence Banks and Deposit-taking Companies)

1. Commencement

These Rules come into operation on 31 March 2015.

2. Banking (Disclosure) Rules amended

The Banking (Disclosure) Rules (Cap. 155 sub. leg. M) are amended as set out in sections 3 to 23.

3. Section 2 amended (interpretation)

(1) Section 2(1), Chinese text, definition of 聯營者 , paragraph (b)—

Repeal the full stop

Substitute a semicolon.

(2) Section 2(1)—

Add in alphabetical order

“applicable JCCyB ratio (適用JCCyB比率) has the meaning given by section 3N of the Capital Rules;

capital conservation buffer ratio (防護緩衝資本比率) has the meaning given by section 3E of the Capital Rules;

countercyclical capital buffer ratio (逆周期緩衝資本比率) has the meaning given by section 3E of the Capital Rules;

第 3條



Section3


L.N.160of2014B3879

風險承擔計量 (exposure measure)指槓桿比率模版所描述的風險承擔計量；

流動性狀況申報表 (liquidity position return)指某認可機構根據本條例第 63(2)條須向金融管理專員呈交的、關乎流動性狀況的申報表；

《流動性規則》 (Liquidity Rules)指《銀行業 (流動性 )規則》(2014年第 129號法律公告 )；

逆周期緩衝資本比率 (countercyclical capital buffer ratio)具有《資本規則》第 3E條所給予的涵義；

資產負債表內風險承擔 (on-balance sheet exposures)指槓桿比率模版所描述的資產負債表內風險承擔；

資產負債表外風險承擔 (off-balance sheet exposures)指槓桿比率模版所描述的資產負債表外風險承擔；

較高吸收虧損能力比率 (higher loss absorbency ratio)具有《資本規則》第 3E條所給予的涵義；

槓桿比率 (leverage ratio)指槓桿比率模版所界定的巴塞爾協定三槓桿比率；

槓桿比率模版 (leverage ratio template)指某認可機構根據本條例第 63(2)條須向金融管理專員呈交的槓桿比率模版；

適用 JCCyB比率 (applicable JCCyB ratio)具有《資本規則》第 3N條所給予的涵義；

derivative exposures (衍生工具風險承擔) means the derivative exposures as described in the leverage ratio template;

exposure measure (風險承擔計量) means the exposure measure as described in the leverage ratio template;

G-SIB has the meaning given by section 3E of the Capital Rules;

higher loss absorbency ratio (較高吸收虧損能力比率) has the meaning given by section 3E of the Capital Rules;

leverage ratio (槓桿比率) means the Basel III Leverage Ratio as defined in the leverage ratio template;

leverage ratio template (槓桿比率模版) means the template on leverage ratio required to be submitted by an authorized institution to the Monetary Authority under section 63(2) of the Ordinance;

liquidity position return (流動性狀況申報表) means the return relating to liquidity position required to be submitted by an authorized institution to the Monetary Authority under section 63(2) of the Ordinance;

Liquidity Rules (《流動性規則》) means the Banking (Liquidity) Rules (L.N. 129 of 2014);

off-balance sheet exposures (資產負債表外風險承擔) means the off-balance sheet exposures as described in the leverage ratio template;

on-balance sheet exposures (資產負債表內風險承擔) means the on-balance sheet exposures as described in the leverage ratio template;

第 4條



Section4


L.N.160of2014B3881

證券融資交易風險承擔 (securities financing transaction exposures)指槓桿比率模版所描述的證券融資交易風險承擔；

G-SIB 具有《資本規則》第 3E條所給予的涵義。”。 (3) 第 2(2)條，在 “《資本規則》第”之前——

加入“在不抵觸第 30(8)、51(8)及 103(6)條的條文下，”。

4. 修訂第 6條 (披露的媒介及地點以及新聞稿的發放 )

(1) 第 6(8)條——廢除“及 45(4)及 (5)”

代以“、24A(5)、30(2)、45(4)及 (5)、45A(5)及 51(2)”。

(2) 第 6(9)條——廢除“及 45(4)及 (5)”

代以“、24A(5)、30(2)、45(4)及 (5)、45A(5)及 51(2)”。

5. 修訂第 13條 (比較資料 )

第 13(1)(b)條——

private sector credit exposures (私人機構信用風險承擔) has the meaning given by section 3N of the Capital Rules;

securities financing transaction exposures (證券融資交易風險承擔) means the SFT exposures as described in the leverage ratio template;”.

(3) Section 2(2)—

Repeal

“Section 2”

Substitute

“Subject to sections 30(8), 51(8) and 103(6), section 2”.

4. Section 6 amended (medium and location of disclosure and issue of press release)

(1) Section 6(8)—

Repeal

“Subject to sections 24(4) and (5) and 45(4) and (5),”

Substitute

“Subject to sections 24(4) and (5), 24A(5), 30(2), 45(4) and (5), 45A(5) and 51(2),”.

(2) Section 6(9)—

Repeal

“Subject to sections 24(4) and (5) and 45(4) and (5),”

Substitute

“Subject to sections 24(4) and (5), 24A(5), 30(2), 45(4) and (5), 45A(5) and 51(2),”.

5. Section 13 amended (comparative information)

Section 13(1)(b)—

第 6條



Section6


L.N.160of2014B3883

廢除“以及流動資產比率”

代以“披露及流動性資料披露”。

6. 修訂第 24條 (資本披露 )

(1) 第 24(8)(b)條——廢除“及”。

(2) 第 24(8)(c)條——廢除句號代以分號。

(3) 在第 24(8)(c)條之後——加入

“(d) 防護緩衝資本比率；及 (e) (如適用的話 )較高吸收虧損能力比率。”。

(4) 第 24(9)(b)條——廢除“及”。

(5) 第 24(9)(c)條——廢除逗號代以分號。

(6) 在第 24(9)(c)條之後——加入

“(d) 防護緩衝資本比率；及 (e) (如適用的話 )較高吸收虧損能力比率，”。

Repeal

“profit and loss information and liquidity ratio”

Substitute

“profit and loss information disclosure and liquidity information disclosure”.

6. Section 24 amended (capital disclosures)

(1) Section 24(8)(b)—

Repeal

“and”.

(2) Section 24(8)(c)—



(3) After section 24(8)(c)—

Add

“(d) capital conservation buffer ratio; and

(e) (if applicable) higher loss absorbency ratio.”.

(4) Section 24(9)(b)—

Repeal

“and”.

(5) Section 24(9)(c)—

Repeal the comma



Add


(e) (if applicable) higher loss absorbency ratio,”.

第 7條



Section7


L.N.160of2014B3885

(7) 第 24(10)(b)條——廢除“及”。


(9) 在第 24(10)(c)條之後——加入


7. 加入第 24A及 24B條在第 24條之後——

加入

“24A. 槓桿比率披露 (1) 認可機構須披露關乎其槓桿狀況的以下資料，而該

狀況已在該機構向金融管理專員呈交的槓桿比率模版中列明——

(a) 該機構的風險承擔計量，及該風險承擔的細目分類如下——

(i) 衍生工具風險承擔； (ii) 證券融資交易風險承擔； (iii) 資產負債表內風險承擔 (第 (i)及 (ii)節所

包括者除外 )；

(7) Section 24(10)(b)—

Repeal

“and”.

(8) Section 24(10)(c)—

Repeal the comma



Add



7. Sections 24A and 24B added

After section 24—

Add

“24A. Leverage ratio disclosures

(1) An authorized institution must disclose the following information regarding its leverage position as set out in the leverage ratio template submitted by the institution to the Monetary Authority—

(a) the exposure measure of the institution with breakdown into the following exposures—

(i) derivative exposures;

(ii) securities financing transaction exposures;

(iii) on-balance sheet exposures (other than those included in subparagraphs (i) and (ii));

第 7條



Section7


L.N.160of2014B3887

(iv) 資產負債表外風險承擔 (第 (i)及 (ii)節所包括者除外 )；

(b) 該機構的槓桿比率； (c) 該機構的一級資本。

(2) 認可機構須披露—— (a) 對帳摘要比較表，該比較表須將該機構的中期

財務報表所述明的資產負債表資產，與根據第(1)(a)款披露的風險承擔計量，進行對帳；及

(b) (如該項對帳顯示重大差額 )對該差額的詳細解釋。

(3) 就某認可機構自現行報告期的對上一個報告期結束至現行報告期結束期間，其槓桿比率的重大改變而言，該機構須對按其觀察屬造成該重大改變的主要驅動因素加以解釋，並披露該解釋。

(4) 認可機構須採取以下其中一項行動—— (a) 將根據第 (1)、(2)及 (3)款作出的披露，載入

它發布的中期財務報表中； (b) 在其中期財務報表中，提供直接連結，連接至

其網站中可找到 (a)段所提述的披露的有關部分。

(iv) off-balance sheet exposures (other than those included in subparagraphs (i) and (ii));

(b) the institution’s leverage ratio;

(c) the institution’s Tier 1 capital.

(2) An authorized institution must disclose—

(a) a summary comparison table reconciling the institution’s balance sheet assets as stated in its interim financial statements with the exposure measure disclosed under subsection (1)(a); and

(b) (if the differences shown from the reconciliation are material) a detailed explanation for the differences.

(3) An authorized institution must disclose an explanation of the key drivers of the material changes in its leverage ratio observed from the end of the reporting period immediately preceding the current reporting period to the end of the current reporting period.

(4) An authorized institution must do either of the following—

(a) include the disclosures under subsections (1), (2) and (3) in the interim financial statements published by it;

(b) provide in its interim financial statements a direct link to the relevant sections of its website where the disclosures referred to in paragraph (a) can be found.

第 7條



Section7


L.N.160of2014B3889

(5) 認可機構須設立和備存檔案資料庫以載存該機構根據第 (1)、(2)及 (3)款作出的、關乎在 2014年 12月31日之後終結的報告期的所有披露。

(6) 如認可機構根據《資本規則》第 3C條須按綜合基礎計算其資本充足比率，該機構須披露按該基礎計算的以下各項——

(a) 該機構的槓桿比率； (b) 該機構的一級資本及風險承擔計量。

(7) 如第 (6)款不適用於某認可機構，該機構須披露按單獨基礎或單獨—綜合基礎 (視乎情況所需而定 )計算的以下各項——


24B. 逆周期緩衝資本比率披露認可機構須披露以下各項——

(a) 該機構的逆周期緩衝資本比率； (b) 就該機構的風險加權數額的總和 (在《資本規則》

第 3O條的公式 1A以 RWAj表示 )，按該機構的、攸關逆周期緩衝資本比率的計算的私人機構信用風險承擔所在的每一司法管轄區，作出的地域細目分類；

(5) An authorized institution must establish and maintain an archive of all disclosures made by it under subsections (1), (2) and (3) that relate to the reporting periods ending after 31 December 2014.

(6) If an authorized institution is required under section 3C of the Capital Rules to calculate its capital adequacy ratio on a consolidated basis, the institution must disclose the following calculated on that basis—

(a) the institution’s leverage ratio;

(b) the institution’s Tier 1 capital and exposure measure.

(7) If subsection (6) does not apply to an authorized institution, the institution must disclose the following calculated on a solo basis or solo-consolidated basis, as the case requires—



24B. Countercyclical capital buffer ratio disclosures

An authorized institution must disclose the following—

(a) the institution’s countercyclical capital buffer ratio;

(b) the geographic breakdown of the sum of the institution’s risk-weighted amounts (as represented by RWAj in Formula 1A under section 3O of the Capital Rules) in relation to each jurisdiction in which the institution has private sector credit exposures that is relevant to the calculation of the countercyclical capital buffer ratio;

第 8條



Section8


L.N.160of2014B3891

(c) 該機構用以計算逆周期緩衝資本比率的、(b)段提述的每一司法管轄區的適用 JCCyB比率。”。

8. 修訂第 25條 (一般披露 )

(1) 第 25(1)條——廢除“跨域”

代以“國際”。

(2) 第 25(1)(b)條——廢除“公營單位”

代以“官方機構、非銀行私人機構”。

(3) 第 25(5)條，主要國家或地域分部的定義，(a)段——廢除所有“跨域”


(4) 第 25(5)條，認可風險轉移的定義——廢除 (a)段代以

(c) the applicable JCCyB ratio for each jurisdiction referred to in paragraph (b) that is used by the institution for calculating the countercyclical capital buffer ratio.”.

8. Section 25 amended (general disclosures)

(1) Section 25(1)—

Repeal

“cross-border”

Substitute

“international”.

(2) Section 25(1)(b)—

Repeal

“banks, public sector entities and others”

Substitute

“banks, official sector, non-bank private sector and others”.

(3) Section 25(5), definition of major country or geographical segment, paragraph (a)—

Repeal

“cross-border” (wherever appearing)

Substitute


(4) Section 25(5), definition of recognized risk transfer—

Repeal paragraph (a)

Substitute

第 9條



Section9


L.N.160of2014B3893

“(a) 指某認可機構根據本條例第 63(2)條須向金融管理專員呈交的、關乎國際銀行業統計的申報表所描述的風險轉移；或”。

(5) 第 25(5)條——廢除跨域債權的定義。

(6) 第 25(5)條——按筆劃數目順序加入“國際債權 (international claim)指某認可機構根據本條

例第 63(2)條須向金融管理專員呈交的、關乎國際銀行業統計的申報表所描述的國際債權；”。

9. 修訂第 28條 (對內地非銀行對手方的風險承擔 )

(1) 第 28條，標題——廢除“對內地非銀行對手方的風險承擔”

代以“內地活動”。

(2) 第 28條——廢除“關乎對內地非銀行對手方的風險承擔”

代以“關乎內地活動”。

10. 取代第 30條第 30條——

“(a) means the risk transfer as described in the return of international banking statistics required to be submitted by an authorized institution to the Monetary Authority under section 63(2) of the Ordinance; or”.

(5) Section 25(5)—

Repeal the definition of cross-border claim.

(6) Section 25(5)—


“international claim (國際債權) means the international claim as described in the return of international banking statistics required to be submitted by an authorized institution to the Monetary Authority under section 63(2) of the Ordinance;”.

9. Section 28 amended (non-bank Mainland exposures)

(1) Section 28, heading—

Repeal

“Non-bank Mainland exposures”

Substitute

“Mainland activities”.

(2) Section 28—

Repeal

“return for non-bank Mainland exposures”

Substitute

“return of Mainland activities”.

10. Section 30 substituted

Section 30—

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廢除該條代以

“30. 流動性資料披露︰一般性條文 (1) 認可機構須採取以下其中一項行動——

(a) 將根據以下條文 (視何者適用而定 )作出的披露，載入它發布的中期財務報表中——

(i) 第 30A(1)及 (7)條；或 (ii) 第 30B(1)及 (3)條；

(b) 在其中期財務報表中，提供直接連結，連接至其網站中可找到 (a)段所提述的披露的有關部分。

(2) 認可機構須設立和備存檔案資料庫以載存關乎在2014年 12月 31日之後終結的報告期、並由該機構根據第 (1)(a)款所提述的條文作出的所有披露。

(3) 如某認可機構根據《流動性規則》第 11(1)條，須以綜合基礎計算其 LCR或 LMR，該機構須按該基礎披露其 LCR或 LMR的平均值及有關資料。

(4) 如第 (3)款不適用於某認可機構，而該機構根據《流動性規則》第 10(1)(b)條，須以非綜合基礎計算其LCR或 LMR，則該機構須按該基礎披露其 LCR或 LMR的平均值及有關資料。

Repeal the section

Substitute

“30. Liquidity information disclosures: general


(a) include in the interim financial statements published by it the disclosures under, as applicable—

(i) section 30A(1) and (7); or

(ii) section 30B(1) and (3);

(b) provide in its interim financial statements a direct link to the relevant sections of its website where the disclosures referred to in paragraph (a) can be found.

(2) An authorized institution must establish and maintain an archive of all disclosures relating to the reporting periods ending after 31 December 2014 and made by it under the provisions referred to in subsection (1)(a).

(3) If an authorized institution is required under rule 11(1) of the Liquidity Rules to calculate its LCR or LMR on a consolidated basis, the institution must disclose the average value of its LCR or LMR and the related information on that basis.

(4) If subsection (3) does not apply to an authorized institution and the institution is required under rule 10(1)(b) of the Liquidity Rules to calculate its LCR or LMR on an unconsolidated basis, the institution must disclose the average value of its LCR or LMR and the related information on that basis.

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(5) 如第 (3)及 (4)款不適用於某認可機構，該機構須披露其以香港辦事處為基礎的 LCR或 LMR的平均值及有關資料。

(6) 任何認可機構根據本條或第 30A或 30B條作出的披露，均可以港元或以另一貨幣表述。

(7) 《流動性規則》第 2、17及 39條 (該等條文 ) (如適用的話 )適用於本條及第 30A及 30B條的釋義，一如該等條文適用於《流動性規則》的釋義一樣。

(8) 如就本條或第 30A或 30B條的釋義而言，第 (7)款與第 2(2)條相抵觸，則以第 (7)款為準。”。

11. 加入第 30A及 30B條第 3部，在第 30條之後——

加入

“30A. 流動性資料披露︰第 1類機構 (1) 屬第 1類機構的認可機構，須就以下期間披露其

LCR的平均值，及關乎該平均值的資料—— (a) 在中期報告期的報告日終結的季度；及 (b) (a)段所述的季度的對上一個季度。

(5) If subsections (3) and (4) do not apply to an authorized institution, the institution must disclose the average value of its LCR or LMR and the related information on a Hong Kong office basis.

(6) Disclosures by an authorized institution under this section, section 30A or 30B may be presented in Hong Kong dollars or in another currency.

(7) Rules 2, 17 and 39 of the Liquidity Rules, if applicable, apply to the interpretation of this section and sections 30A and 30B as those rules apply to the interpretation of the Liquidity Rules.

(8) If there is any conflict between subsection (7) and section 2(2) as to the interpretation of this section, or section 30A or 30B, subsection (7) is to prevail.”.


Part 3, after section 30—

Add

“30A. Liquidity information disclosures: category 1 institution

(1) An authorized institution that is a category 1 institution must disclose the average value of its LCR, and the information relating to that value, for—

(a) the quarter ending on an interim reporting date; and

(b) the quarter immediately preceding the quarter mentioned in paragraph (a).

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(2) 為施行第 6(1)(ab)條，第 1類機構須使用金融管理專員指明的標準披露模版 (披露模版 )，作出第 (1)款所指的披露，而使用範圍以該模版涵蓋有關所需的披露項目為限。

(3) 為施行第 (1)款，除第 (4)款另有規定外，第 1類機構須就有關中期報告期內的每個季度計算其 LCR的平均值，而有關計算須基於——

(a) 該機構在該季度的每個工作日終結時的 LCR的算術平均數；及

(b) 有關流動性狀況申報表列明的計算方法及指示。 (4) 如遵守第 (3)(a)款有實際困難，則就 2017年 1月 1

日前的每個季度而言，第 1類機構可基於就某季度內的每個月呈交的其流動性狀況申報表所報告的其該季度的每個月終的 LCR的算術平均數，計算其LCR的平均值。

(5) 為施行第 (1)款，第 1類機構須以下述方式，披露有關披露模版指明並關乎其 LCR的平均值的組成部分的平均值 (以非加權及加權數額 (視何者適用而定 )表述 )——

(a) 每個組成部分的平均值均須基於以下各項計算——

(i) 為施行第 (3)款——

(2) For section 6(1)(ab), a category 1 institution must make the disclosures under subsection (1) by using the standard disclosure template specified by the Monetary Authority (disclosure template) to the extent that the template covers the relevant required disclosure items.

(3) For subsection (1), a category 1 institution, subject to subsection (4), must calculate the average value of its LCR for each quarter during the interim reporting period, based on—

(a) the arithmetic mean of the institution’s LCR as at the end of each working day in the quarter; and

(b) the calculation methodology and instructions set out in the liquidity position return.

(4) If there is any practical difficulty in complying with subsection (3)(a), a category 1 institution may calculate the average value of its LCR for each quarter preceding 1 January 2017, based on the arithmetic mean of its LCR as at each month-end in the quarter as reported in its liquidity position return submitted for each month during the quarter.

(5) For subsection (1), a category 1 institution must disclose the average values of those components, as specified in the disclosure template, relating to the average value of its LCR, in unweighted and weighted amounts (as applicable), in the following manner—

(a) the average value of each component is to be calculated, based on—

(i) for subsection (3)—

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(A) 在有關中期報告期內的每個季度的每個工作日終結時的該組成部分 (以非加權及加權數額 (視何者適用而定 )表述 )的算術平均數；及

(B) 按照有關流動性狀況申報表列明的計算方法及指示所得的該組成部分的非加權及加權數額；或

(ii) 為施行第 (4)款，在得自有關季度內的每個月呈交的該機構的流動性狀況申報表所報告的資料的每個月終的該組成部分(以非加權及加權數額 (視何者適用而定 )表述 )的算術平均數；

(b) HQLA的加權數額，須以應用《流動性規則》所規定的扣減後的數額計算；

(c) 現金流入及現金流出的非加權數額，須以按《流動性規則》的規定在計算 LCR時計入的各項資產、負債及資產負債表外項目的本金額計算；

(d) 現金流入及現金流出的加權數額，須以應用《流動性規則》所規定的流入及流出率後的數額計算；

(A) the arithmetic mean of the component, in unweighted and weighted amounts (as applicable), as at the end of each working day in each quarter during the interim reporting period; and

(B) the unweighted and weighted amounts of the component as derived according to the calculation methodology and instructions set out in the liquidity position return; or

(ii) for subsection (4), the arithmetic mean of the component, in unweighted and weighted amounts (as applicable), as at each month-end derived from the information as reported in the institution’s liquidity position return submitted for each month during the quarter;

(b) the weighted amount of HQLA is to be calculated as the amount after applying the haircuts as required under the Liquidity Rules;

(c) the unweighted amounts of cash inflows and cash outflows are to be calculated as the principal amounts of the various assets, liabilities and off-balance sheet items that are included in the calculation of the LCR as required under the Liquidity Rules;

(d) the weighted amounts of cash inflows and cash outflows are to be calculated as the amounts after applying the inflow and outflow rates as required under the Liquidity Rules;

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(e) HQLA總額及淨現金流出總額，須以經調整價值披露，而——

(i) HQLA總額的經調整價值，是將《流動性規則》所規定的 2B級資產，及 2A級資產及 2B級資產的總和的適用上限計算在內之後的 HQLA總額 (減去扣減 )的加權數額；及

(ii) 淨現金流出總額的經調整價值，是將《流動性規則》所規定的預期現金流入總額的任何適用上限計算在內之後的淨現金流出總額的加權數額。

(6) 為施行第 (1)款，第 1類機構須至少披露其認為對計算其 LCR具相當分量的以下資料——

(a) 使根據第 (1)款披露的該機構的 LCR有重大改變的主要驅動因素，以及促成該機構的LCR的計算的主要因素隨着時間推移而發生的演變；

(b) 不論是在現行報告期內或是隨着時間推移所觀察到的該機構的 LCR的重大改變；

(c) 該機構的 HQLA的組成部分； (d) 就該機構取得用以經營其業務的資金而言，該

資金來源的集中性；

(e) the total HQLA and the total net cash outflows are to be disclosed as an adjusted value, where—

(i) the adjusted value of the total HQLA is the weighted amount of the total HQLA (net of haircuts) after taking into account any applicable ceiling on level 2B assets, and the sum of level 2A assets and level 2B assets, as required under the Liquidity Rules; and

(ii) the adjusted value of the total net cash outflows is the weighted amount of the total net cash outflows after taking into account any applicable ceiling on the total expected cash inflows as required under the Liquidity Rules.

(6) For subsection (1), a category 1 institution must disclose, at a minimum, the following information that the institution considers to be significant to the calculation of its LCR—

(a) the key drivers of material changes in the institution’s LCR disclosed under subsection (1) and the evolution of the main factors contributing to the calculation of the institution’s LCR over time;

(b) material changes in the institution’s LCR, whether observed during the current reporting period or over time;

(c) the composition of the institution’s HQLA;

(d) concentration in the sources from which the institution obtains funding for conducting its business;

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(e) 該機構在其衍生工具合約下的風險承擔，以及根據該等合約的條款，該機構被要求提供抵押品的可能；

(f) 該機構的 LCR中的貨幣錯配； (g) 就流動性的管理的集中程度、以及有關綜合集

團的成員之間的互動的描述； (h) LCR的計算所納入的、符合以下說明的其他

現金流入及現金流出—— (i) 有關披露模版沒有涵蓋者；但 (ii) 有關機構認為，它們攸關對該機構的流

動性狀況的了解。 (7) 第 1類機構須披露關乎該機構所採用的流動性風險

管理的方法的、對了解其流動性風險狀況及流動性管理屬必需及攸關的資料。

30B. 流動性資料披露︰第 2類機構 (1) 屬第 2類機構的認可機構，須披露其中期報告期的

LMR的平均值。 (2) 為施行第 (1)款，第 2類機構須基於就有關中期報

告期呈交的其流動性狀況申報表所報告的其每個公曆月的 LMR的平均值的算術平均數，計算其該報告期的 LMR的平均值。

(e) the institution’s exposures under its derivative contracts and the potential for the institution to be required to post collateral under the terms of the contracts;

(f) currency mismatch in the institution’s LCR;

(g) descriptions of the degree of centralization of liquidity management and the interaction between members of the consolidated group;

(h) other cash inflows and cash outflows in the LCR calculation—

(i) that are not covered by the disclosure template; but

(ii) that the institution considers to be relevant for understanding its liquidity profile.

(7) A category 1 institution must disclose information relating to the institution’s approach to liquidity risk management that is necessary and relevant for understanding its liquidity risk position and liquidity management.

30B. Liquidity information disclosures: category 2 institution

(1) An authorized institution that is a category 2 institution must disclose the average value of its LMR for an interim reporting period.

(2) For subsection (1), a category 2 institution must calculate the average value of its LMR for the interim reporting period, based on the arithmetic mean of the average value of its LMR for each calendar month as reported in its liquidity position return submitted for the reporting period.

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(3) 第 2類機構須披露關乎該機構所採用的流動性風險管理的方法的、對了解其流動性風險狀況及流動性管理屬必需及攸關的資料。”。

12. 修訂第 45條 (資本披露 )

(1) 第 45(8)(b)條——廢除“及”。

(2) 第 45(8)(c)條——廢除句號代以分號。

(3) 在第 45(8)(c)條之後——加入

“(d) 防護緩衝資本比率；及 (e) (如適用的話 )較高吸收虧損能力比率。”。

(4) 第 45(9)(b)條——廢除“及”。


(6) 在第 45(9)(c)條之後——加入


(7) 第 45(10)(b)條——

(3) A category 2 institution must disclose information relating to the institution’s approach to liquidity risk management that is necessary and relevant for understanding its liquidity risk position and liquidity management.”.

12. Section 45 amended (capital disclosures)

(1) Section 45(8)(b)—

Repeal

“and”.

(2) Section 45(8)(c)—




Add


(e) (if applicable) higher loss absorbency ratio.”.

(4) Section 45(9)(b)—

Repeal

“and”.

(5) Section 45(9)(c)—

Repeal the comma



Add



(7) Section 45(10)(b)—

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廢除“及”。


(9) 在第 45(10)(c)條之後——加入


13. 加入第 45A、45B及 45C條在第 45條之後——

加入

“45A. 槓桿比率披露 (1) 認可機構須披露關乎其槓桿狀況的以下資料，而該

狀況已在該機構向金融管理專員呈交的槓桿比率模版中列明——

(a) 該機構的風險承擔計量，及該風險承擔的細目分類如下——

(i) 衍生工具風險承擔； (ii) 證券融資交易風險承擔； (iii) 資產負債表內風險承擔 (第 (i)及 (ii)節所

包括者除外 )； (iv) 資產負債表外風險承擔 (第 (i)及 (ii)節所

包括者除外 )；

Repeal

“and”.

(8) Section 45(10)(c)—

Repeal the comma



Add



13. Sections 45A, 45B and 45C added

After section 45—

Add

“45A. Leverage ratio disclosures

(1) An authorized institution must disclose the following information regarding its leverage position as set out in the leverage ratio template submitted by the institution to the Monetary Authority—

(a) the exposure measure of the institution with breakdown into the following exposures—

(i) derivative exposures;

(ii) securities financing transaction exposures;

(iii) on-balance sheet exposures (other than those included in subparagraphs (i) and (ii));

(iv) off-balance sheet exposures (other than those included in subparagraphs (i) and (ii));

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(b) 該機構的槓桿比率； (c) 該機構的一級資本。

(2) 認可機構須披露—— (a) 對帳摘要比較表，該比較表須將該機構的周年

財務報表所述明的資產負債表資產，與根據第(1)(a)款披露的風險承擔計量，進行對帳；及

(b) (如該項對帳顯示重大差額 )對該差額的詳細解釋。

(3) 就某認可機構自現行報告期的對上一個報告期結束至現行報告期結束期間，其槓桿比率的重大改變而言，該機構須對按其觀察屬造成該重大改變的主要驅動因素加以解釋，並披露該解釋。

(4) 認可機構須採取以下其中一項行動—— (a) 將根據第 (1)、(2)及 (3)款作出的披露，載入

它發布的周年財務報表中； (b) 在其周年財務報表中，提供直接連結，連接至

其網站中可找到 (a)段所提述的披露的有關部分。

(5) 認可機構須設立和備存檔案資料庫以載存該機構根據第 (1)、(2)及 (3)款作出的、關乎在 2014年 12月31日之後終結的報告期的所有披露。

(b) the institution’s leverage ratio;

(c) the institution’s Tier 1 capital.

(2) An authorized institution must disclose—

(a) a summary comparison table reconciling the institution’s balance sheet assets as stated in its annual financial statements with the exposure measure disclosed under subsection (1)(a); and

(b) (if the differences shown from the reconciliation are material) a detailed explanation for the differences.

(3) An authorized institution must disclose an explanation of the key drivers of the material changes in its leverage ratio observed from the end of the reporting period immediately preceding the current reporting period to the end of the current reporting period.


(a) include the disclosures under subsections (1), (2) and (3) in the annual financial statements published by it;

(b) provide in its annual financial statements a direct link to the relevant sections of its website where the disclosures referred to in paragraph (a) can be found.

(5) An authorized institution must establish and maintain an archive of all disclosures made by it under subsections (1), (2) and (3) that relate to the reporting periods ending after 31 December 2014.

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(6) 如認可機構根據《資本規則》第 3C條須按綜合基礎計算其資本充足比率，該機構須披露按該基礎計算的以下各項——


(7) 如第 (6)款不適用於某認可機構，該機構須披露按單獨基礎或單獨—綜合基礎 (視乎情況所需而定 )計算的以下各項——


45B. 逆周期緩衝資本比率披露認可機構須披露以下各項——

(a) 該機構的逆周期緩衝資本比率； (b) 就該機構的風險加權數額的總和 (在《資本規則》

第 3O條的公式 1A以 RWAj表示 )，按該機構的、攸關逆周期緩衝資本比率的計算的私人機構信用風險承擔所在的每一司法管轄區，作出的地域細目分類；

(6) If an authorized institution is required under section 3C of the Capital Rules to calculate its capital adequacy ratio on a consolidated basis, the institution must disclose the following calculated on that basis—



(7) If subsection (6) does not apply to an authorized institution, the institution must disclose the following calculated on a solo basis or solo-consolidated basis, as the case requires—



45B. Countercyclical capital buffer ratio disclosures

An authorized institution must disclose the following—

(a) the institution’s countercyclical capital buffer ratio;

(b) the geographic breakdown of the sum of the institution’s risk-weighted amounts (as represented by RWAj in Formula 1A under section 3O of the Capital Rules) in relation to each jurisdiction in which the institution has private sector credit exposures that is relevant to the calculation of the countercyclical capital buffer ratio;

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(c) 該機構用以計算逆周期緩衝資本比率的、(b)段提述的每一司法管轄區的適用 JCCyB比率。

45C. G-SIB的披露規定 (1) 如某認可機構在某周年報告期 (現行報告期 )，或

在對上一個周年報告期，屬 G-SIB，則該機構須披露第 (3)款所列的、關乎其系統重要性的資料。

(2) 如金融管理專員有此指示，符合以下兩項條件的認可機構須披露第 (3)款所列的、關乎其系統重要性的資料——

(a) 該機構不屬第 (1)款所描述的機構； (b) 該機構或 (如適用的話 )其綜合集團，在現行

報告期對上的 12月 31日，有超逾 2,000億歐元或相等款額 (以當日的匯率計算 )的風險承擔計量。

(3) 有關資料為 (如適用的話 )該機構的—— (a) 跨司法管轄區活動； (b) 規模； (c) 互相關連性； (d) 可取代性 (包括該機構在金融機構的基礎設施

內的角色 )；及 (e) 複雜性。

(c) the applicable JCCyB ratio for each jurisdiction referred to in paragraph (b) that is used by the institution for calculating the countercyclical capital buffer ratio.

45C. Disclosure requirements for G-SIBs

(1) An authorized institution that was a G-SIB either in an annual reporting period (current reporting period) or in the immediately preceding annual reporting period must disclose the information regarding its systemic importance as set out in subsection (3).

(2) An authorized institution that meets both of the following conditions must, if so directed by the Monetary Authority, disclose the information regarding its systemic importance as set out in subsection (3)—

(a) the institution does not fall within the description in subsection (1);

(b) the institution or, if applicable, its consolidation group had, as at 31 December immediately preceding the current reporting period, an exposure measure exceeding EUR 200 billion or equivalent (using the exchange rate prevailing on that day).

(3) The information is, if applicable, the institution’s—

(a) cross-jurisdictional activities;

(b) size;

(c) interconnectedness;

(d) substitutability (including the institution’s role in the financial institution infrastructure); and

(e) complexity.

第 14條



Section14


L.N.160of2014B3917

(4) 認可機構須基於在以下日期的狀況，作出披露—— (a) 對上一個財政年度終結時的狀況；或 (b) (如金融管理專員批准另一日期 )該另一日期

的狀況。 (5) 認可機構須採取以下其中一項行動——

(a) 將根據第 (1)或 (2)款作出的披露，載入它發布的周年財務報表中；

(b) 在它的周年財務報表中提供直接連結，連接至其網站中可找到 (a)段所提述的披露的有關部分。”。


(1) 第 46(7)條——廢除“跨域”


(2) 第 46(7)(b)條——廢除“公營單位”


(4) An authorized institution must base its disclosures on the position as at—

(a) the end of the immediately preceding financial year; or

(b) (if the Monetary Authority approves another date) such other date.


(a) include the disclosures under subsection (1) or (2) in the annual financial statements published by it;

(b) provide in its annual financial statements a direct link to the relevant sections of its website where the disclosures referred to in paragraph (a) can be found.”.


(1) Section 46(7)—

Repeal

“cross-border”

Substitute


(2) Section 46(7)(b)—

Repeal


Substitute


第 15條



Section15


L.N.160of2014B3919

(3) 第 46(11)條，主要國家或地域分部的定義，(a)段——廢除所有“跨域”









代以


Repeal


Substitute




Substitute


(5) Section 46(11)—


(6) Section 46(11)—





Repeal


Substitute

第 16條



Section16


L.N.160of2014B3921

“內地活動”。 (2) 第 49條——

廢除“關乎對內地非銀行對手方的風險承擔”


16. 取代第 51條第 51條——

廢除該條代以


(a) 將根據以下條文 (視何者適用而定 )作出的披露，載入它發布的周年財務報表中——

(i) 第 51A(1)及 (7)條；或 (ii) 第 51B(1)及 (3)條；

(b) 在它的周年財務報表中，提供直接連結，連接至其網站中可找到 (a)段所提述的披露的有關部分。



(2) Section 49—

Repeal


Substitute



Section 51—

Repeal the section

Substitute



(a) include in the annual financial statements published by it the disclosures under, as applicable—



(b) provide in its annual financial statements a direct link to the relevant sections of its website where the disclosures referred to in paragraph (a) can be found.


第 17條



Section17


L.N.160of2014B3923

(3) 如某認可機構根據《流動性規則》第 11(1)條，須以綜合基礎計算其 LCR或 LMR，該機構須按該基礎披露其 LCR或 LMR的平均值及有關資料。

(4) 如第 (3)款不適用於某認可機構，而該機構根據《流動性規則》第 10(1)(b)條，須以非綜合基礎計算其LCR或 LMR，則該機構須按該基礎披露其 LCR或 LMR的平均值及有關資料。

(5) 如第 (3)及 (4)款不適用於某認可機構，該機構須披露其以香港辦事處為基礎的 LCR或 LMR的平均值及有關資料。




17. 加入第 51A及 51B條在第 51條之後——

加入

(3) If an authorized institution is required under rule 11(1) of the Liquidity Rules to calculate its LCR or LMR on a consolidated basis, the institution must disclose the average value of its LCR or LMR and the related information on that basis.

(4) If subsection (3) does not apply to an authorized institution and the institution is required under rule 10(1)(b) of the Liquidity Rules to calculate its LCR or LMR on an unconsolidated basis, the institution must disclose the average value of its LCR or LMR and the related information on that basis.

(5) If subsections (3) and (4) do not apply to an authorized institution, the institution must disclose the average value of its LCR or LMR and the related information on a Hong Kong office basis.





After section 51—

Add

第 17條



Section17


L.N.160of2014B3925


LCR的平均值，及關乎該平均值的資料—— (a) 在周年報告期的報告日終結的季度；及 (b) (a)段所述的季度的對上 3個季度的每個季度。


(3) 為施行第 (1)款，除第 (4)款另有規定外，第 1類機構須就有關周年報告期內的每個季度計算其 LCR的平均值，而有關計算須基於——


(b) 有關流動性狀況申報表列明的計算方法及指示。 (4) 如遵守第 (3)(a)款有實際困難，則就 2017年 1月

1日前的每個季度而言，第 1類機構可基於就某季度內的每個月呈交的其流動性狀況申報表所報告的其該季度的每個月終的 LCR的算術平均數，計算其 LCR的平均值。



(a) the quarter ending on an annual reporting date; and

(b) each of the 3 quarters immediately preceding the quarter mentioned in paragraph (a).


(3) For subsection (1), a category 1 institution, subject to subsection (4), must calculate the average value of its LCR for each quarter during the annual reporting period, based on—




第 17條



Section17


L.N.160of2014B3927



(i) 為施行第 (3)款—— (A) 在有關周年報告期內的每個季度的

每個工作日終結時的該組成部分 (以非加權及加權數額 (視何者適用而定 )表述 )的算術平均數；及







(A) the arithmetic mean of the component, in unweighted and weighted amounts (as applicable), as at the end of each working day in each quarter during the annual reporting period; and




第 17條



Section17


L.N.160of2014B3929













第 17條



Section17


L.N.160of2014B3931




資金來源的集中性； (e) 該機構在其衍生工具合約下的風險承擔，以及

根據該等合約的條款，該機構被要求提供抵押品的可能；

















第 18條



Section18


L.N.160of2014B3933

51B. 流動性資料披露︰第 2類機構 (1) 屬第 2類機構的認可機構，須披露其周年報告期的

LMR的平均值。 (2) 為施行第 (1)款，第 2類機構須基於就有關周年報

告期呈交的其流動性狀況申報表所報告的其每個公曆月的 LMR的平均值的算術平均數，計算其該報告期的 LMR的平均值。


18. 修訂第 88條 (披露的媒介及地點以及新聞稿的發放 )

(1) 第 88(7)條——廢除“凡”

代以“在符合第 103(2)條的規定下，如”。

(2) 第 88(8)條——廢除“凡”

代以“在符合第 103(2)條的規定下，如”。


(1) An authorized institution that is a category 2 institution must disclose the average value of its LMR for an annual reporting period.

(2) For subsection (1), a category 2 institution must calculate the average value of its LMR for the annual reporting period, based on the arithmetic mean of the average value of its LMR for each calendar month as reported in its liquidity position return submitted for the reporting period.


18. Section 88 amended (medium and location of disclosure and issue of press release)

(1) Section 88(7)—

Repeal

“Where an authorized institution”

Substitute

“Subject to section 103(2), if an authorized institution”.

(2) Section 88(8)—

Repeal

“Where an authorized institution”

Substitute

“Subject to section 103(2), if an authorized institution”.

第 19條



Section19


L.N.160of2014B3935

19. 修訂第 90條 (比較資料 )

(1) 第 90(1)(a)條——廢除“流動資產比率的”

代以“流動性資料”。

(2) 第 90(1)(b)條——廢除“流動資產比率的”

代以“流動性資料”。


(1) 第 98(1)條——廢除“跨域”


(2) 第 98(1)(b)條——廢除“公營單位”


(3) 第 98(4)條，主要國家或地域分部的定義，(a)段——廢除

19. Section 90 amended (comparative information)

(1) Section 90(1)(a)—

Repeal

“liquidity ratio disclosure”

Substitute

“liquidity information disclosures”.

(2) Section 90(1)(b)—

Repeal

“liquidity ratio disclosure”

Substitute

“liquidity information disclosures”.


(1) Section 98(1)—

Repeal

“cross-border”

Substitute


(2) Section 98(1)(b)—

Repeal


Substitute



Repeal

第 21條



Section21


L.N.160of2014B3937

所有“跨域”









代以“內地活動”。

(2) 第 101條——廢除


Substitute




Substitute


(5) Section 98(4)—


(6) Section 98(4)—





Repeal


Substitute


(2) Section 101—

Repeal

第 22條



Section22


L.N.160of2014B3939

“關乎對內地非銀行對手方的風險承擔”


22. 取代第 103條第 103條——

廢除該條代以


(a) 將根據以下條文 (視何者適用而定 )作出的披露，載入它發布的、關乎有關報告期的財務報表中——

(i) 第 103A(1)及 (7)條；或 (ii) 第 103B(1)及 (3)條；

(b) 在關乎該報告期的財務報表中，提供直接連結，連接至其網站中可找到 (a)段所提述的披露的有關部分。


(3) 認可機構須披露其以香港辦事處為基礎的 LCR或LMR的平均值及有關資料。


Substitute



Section 103—

Repeal the section

Substitute



(a) include in the financial statements relating to the reporting period published by it the disclosures under, as applicable—



(b) provide in the financial statements relating to the reporting period a direct link to the relevant sections of its website where the disclosures referred to in paragraph (a) can be found.


(3) An authorized institution must disclose the average value of its LCR or LMR and the related information on a Hong Kong office basis.

第 23條



Section23


L.N.160of2014B3941




23. 加入第 103A及 103B條第 8部，第 3分部，在第 103條之後——

加入


LCR的平均值，及關乎該平均值的資料—— (a) (如該披露關乎中期報告期 )——

(i) 在中期報告期的報告日終結的季度；及 (ii) 第 (i)節所述的季度的對上一個季度；或

(b) (如該披露關乎周年報告期 )—— (i) 在周年報告期的報告日終結的季度；及





Part 8, Division 3, after section 103—

Add



(a) (if the disclosure relates to an interim reporting period)—

(i) the quarter ending on the interim reporting date; and

(ii) the quarter immediately preceding the quarter mentioned in subparagraph (i); or

(b) (if the disclosure relates to an annual reporting period)—

(i) the quarter ending on the annual reporting date; and

第 23條



Section23


L.N.160of2014B3943

(ii) 第 (i)節所述的季度的對上 3個季度的每個季度。


(3) 為施行第 (1)款，除第 (4)款另有規定外，第 1類機構須就有關報告期內的每個季度計算其 LCR的平均值，而有關計算須基於——


(b) 有關流動性狀況申報表列明的計算方法及指示。 (4) 如遵守第 (3)(a)款有實際困難，則就 2017年 1月 1

日前的每個季度而言，第 1類機構可基於就某季度內的每個月呈交的其流動性狀況申報表所報告的其該季度的每個月終的 LCR的算術平均數，計算其LCR的平均值。


(ii) each of the 3 quarters immediately preceding the quarter mentioned in subparagraph (i).


(3) For subsection (1), a category 1 institution, subject to subsection (4), must calculate the average value of its LCR for each quarter during the reporting period, based on—





第 23條



Section23


L.N.160of2014B3945


(i) 為施行第 (3)款—— (A) 在有關報告期內的每個季度的每個

工作日終結時的該組成部分 (以非加權及加權數額 (視何者適用而定 )表述 )的算術平均數；及







(A) the arithmetic mean of the component, in unweighted and weighted amounts (as applicable), as at the end of each working day in each quarter during the reporting period; and





第 23條



Section23


L.N.160of2014B3947















第 23條



Section23


L.N.160of2014B3949


資金來源的集中性； (e) 該機構在其衍生工具合約下的風險承擔，以及

根據該等合約的條款，該機構被要求提供抵押品的可能；






103B. 流動性資料披露︰第 2類機構 (1) 屬第 2類機構的認可機構，須披露其報告期的

LMR的平均值。











(1) An authorized institution that is a category 2 institution must disclose the average value of its LMR for a reporting period.

第 23條



Section23


L.N.160of2014B3951

(2) 為施行第 (1)款，第 2類機構須基於就有關報告期呈交的其流動性狀況申報表所報告的其每個公曆月的 LMR的平均值的算術平均數，計算其該報告期的 LMR的平均值。


署理金融管理專員彭醒棠

2014年 12月 19日

(2) For subsection (1), a category 2 institution must calculate the average value of its LMR for the reporting period, based on the arithmetic mean of the average value of its LMR for each calendar month as reported in its liquidity position return submitted for the reporting period.


Peter PANGActing Monetary Authority

19 December 2014



註釋第 1段


L.N.160of2014B3953

ExplanatoryNoteParagraph1

註釋

1. 本規則由金融管理專員根據《銀行業條例》(第 155章 )第 60A條訂立，以修訂《銀行業 (披露 )規則》(第 155章，附屬法例M)(《主體規則》)。

2. 本規則的主要目的，是將以下各項納入《主體規則》—— (a) 因應巴塞爾銀行監管委員會 (巴塞爾委員會 )在

2014年 1月公布的、名為《巴塞爾協定三︰槓桿比率框架及披露要求》的文件所載的新披露要求，而需要作出的修訂；

(b) 因應巴塞爾委員會在 2014年 1月公布的、名為《流動性覆蓋比率披露標準》(並在 2014年 3月修訂 )的文件所載的新披露要求，而需要作出的修訂；

(c) 因應根據《銀行業 (資本 )規則》(第 155章，附屬法例 L)規定的、關乎緩衝資本的額外披露要求，而需要作出的修訂，該等要求指——

(i) 防護緩衝資本比率； (ii) 逆周期緩衝資本比率；及 (iii) (如屬被認為是全球或本地而言屬具系統重要

性的認可機構 )較高吸收虧損能力比率；及 (d) 因應謹慎報告規定的一些近期更新，而需要作出的

修訂。

3. 本規則自 2015年 3月 31日起實施。

Explanatory Note

1. These Rules are made by the Monetary Authority under section 60A of the Banking Ordinance (Cap. 155) to amend the Banking (Disclosure) Rules (Cap. 155 sub. leg. M) (principal Rules).

2. The main purpose of the Rules is to incorporate into the principal Rules—

(a) amendments necessitated by the new disclosure requirements contained in the document entitled “Basel III leverage ratio framework and disclosure requirements” published by the Basel Committee on Banking Supervision (Basel Committee) in January 2014;

(b) amendments necessitated by the new disclosure requirements contained in the document entitled “Liquidity coverage ratio disclosure standards” published by the Basel Committee in January 2014 (revised in March 2014);

(c) amendments necessitated by the additional disclosure requirements relating to capital buffers required under the Banking (Capital) Rules (Cap. 155 sub. leg. L), i.e.—

(i) the capital conservation buffer ratio;

(ii) the countercyclical capital buffer ratio; and

(iii) (for an authorized institution considered as systemically important in a global or domestic context) the higher loss absorbency ratio; and

(d) amendments necessitated by some recent updates in prudential reporting requirements.

3. The Rules come into operation on 31 March 2015.

Documents

年銀行業 披露 ) ( 修訂 規則》 Banking (Disclosure) (Amendment) … · 《2014年銀行業(披露) (修訂)規則》 2014 年第160 號法律公告 B3870 Banking (Disclosure)

年銀行業披露 ) ( 修訂規則》 Banking (Disclosure) (Amendment) … · 《2014年銀行業(披露) (修訂)規則》 2014 年第160 號法律公告 B3870 Banking (Disclosure)