Chapter:	155M	Title:	Banking (Disclosure) Rules	Gazette Number:	L.N. 229 of 2006; L.N. 232 of 2006
Section:	27	Heading:	Overdue or rescheduled assets	Version Date:	01/01/2007

(1) An authorized institution shall¡X

(a) disclose the gross amount of loans and advances to customers which have been overdue for¡X
(i) more than 3 months but not more than 6 months;
(ii) more than 6 months but not more than one year; and
(iii) more than one year;
(b) disclose the percentage of its total amount of loans and advances to customers which have been overdue for¡X
(i) more than 3 months but not more than 6 months;
(ii) more than 6 months but not more than one year; and
(iii) more than one year; and
(c) ensure that the total amount of loans and advances to customers as disclosed pursuant to paragraphs (a) and (b) corresponds to the total amount of loans and advances for use in Hong Kong, trade finance, and loans and advances for use outside Hong Kong as disclosed pursuant to section 26(1).

(a) the gross amount of loans and advances to banks which have been overdue for¡X
(i) more than 3 months but not more than 6 months;
(ii) more than 6 months but not more than one year; and
(iii) more than one year; and
(b) the percentage of its total amount of loans and advances to banks which have been overdue for¡X
(i) more than 3 months but not more than 6 months;
(ii) more than 6 months but not more than one year; and
(iii) more than one year.

(a) a description of any collateral held in respect of the overdue loans and advances and any other forms of credit risk mitigation and, unless impracticable, an estimate of the fair value of such collateral or such other forms of credit risk mitigation; and
(b) the amount of specific provisions made on such overdue loans and advances.

(a) the amount of rescheduled loans and advances to customers, excluding those which have been overdue for more than 3 months and disclosed pursuant to subsection (1); and
(b) the percentage of such loans and advances to its total amount of loans and advances to customers.

(a) the amount of rescheduled loans and advances to banks, excluding those which have been overdue for more than 3 months and disclosed pursuant to subsection (2); and
(b) the percentage of such loans and advances to its total amount of loans and advances to banks.

(a) more than 3 months but not more than 6 months;
(b) more than 6 months but not more than one year; and
(c) more than one year.