Chapter Number and Title of Enactment
|
Chapter: | 155M | Title: | Banking (Disclosure) Rules |  | |
: If this pencil mark appears at the beginning of a provision, that provision is subject to amendments that are already in operation but have not yet been incorporated in its text.
| Cap 155M | Empowering section | |
| Cap 155M Part 1 | Preliminary | |
| Cap 155M s 1 | (Omitted as spent¡XE.R. 1 of 2012) | |
| Cap 155M s 2 | Interpretation | |
| Cap 155M s 3 | Application | |
| Cap 155M Part 2 | General Requirements for Authorized Institutions Incorporated in Hong Kong | |
| Cap 155M s 4 | References to authorized institution in Part 2 | |
| Cap 155M s 5 | Disclosure policy | |
| Cap 155M s 6 | Medium and location of disclosure and issue of press release | |
| Cap 155M s 7 | Interaction of other requirements | |
| Cap 155M s 8 | Verification | |
| Cap 155M s 9 | Proprietary and confidential information | |
| Cap 155M s 10 | Materiality | |
| Cap 155M s 11 | Consolidated group level disclosures | |
| Cap 155M s 12 | Basis of disclosure | |
| Cap 155M s 13 | Comparative information | |
| Cap 155M s 14 | Frequency | |
| Cap 155M s 15 | Group-wide disclosures made by parent bank of authorized institution | |
| Cap 155M s 16 | Compliance | |
| Cap 155M Part 3 | INTERIM FINANCIAL DISCLOSURES TO BE MADE BY AUTHORIZED INSTITUTIONS INCORPORATED IN HONG KONG | |
| Cap 155M s 17 | References to authorized institution in Part 3 | |
| Cap 155M s 18 | Scope of consolidation | |
| Cap 155M s 19 | Income statement and equity information | |
| Cap 155M s 20 | Balance sheet information | |
| Cap 155M s 21 | Provisions supplementary to section 20 | |
| Cap 155M s 22 | Provisions supplementary to section 20: derivative transactions | |
| Cap 155M s 23 | Off-balance sheet exposures (other than derivative transactions) | |
| Cap 155M s 24 | Capital structure and adequacy | |
| Cap 155M s 25 | General disclosures | |
| Cap 155M s 26 | Sector information | |
| Cap 155M s 27 | Overdue or rescheduled assets | |
| Cap 155M s 28 | Non-bank Mainland exposures | |
| Cap 155M s 29 | Currency risk | |
| Cap 155M s 30 | Liquidity | |
| Cap 155M Part 4 | ANNUAL FINANCIAL DISCLOSURES TO BE MADE BY AUTHORIZED INSTITUTIONS INCORPORATED IN HONG KONG | |
| Cap 155M s 31 | References to authorized institution in Part 4 | |
| Cap 155M s 32 | Interpretation of Part 4 | |
| Cap 155M s 33 | Scope of consolidation | |
| Cap 155M s 34 | Principal accounting policies | |
| Cap 155M s 35 | Income statement and equity information | |
| Cap 155M s 36 | Balance sheet information | |
| Cap 155M s 37 | Provisions supplementary to section 36 | |
| Cap 155M s 38 | Provisions supplementary to section 36: derivative transactions | |
| Cap 155M s 39 | Off-balance sheet exposures (other than derivative transactions) | |
| Cap 155M s 40 | Hedge accounting | |
| Cap 155M s 41 | Fair value | |
| Cap 155M s 42 | Cash flow statement | |
| Cap 155M s 43 | Related party transactions | |
| Cap 155M s 44 | Assets used as security | |
| Cap 155M s 45 | Capital structure and adequacy | |
| Cap 155M s 46 | General disclosures | |
| Cap 155M s 47 | Sector information | |
| Cap 155M s 48 | Overdue or rescheduled assets | |
| Cap 155M s 49 | Non-bank Mainland exposures | |
| Cap 155M s 50 | Currency risk | |
| Cap 155M s 51 | Liquidity | |
| Cap 155M s 52 | Corporate governance | |
| Cap 155M Part 5 | Additional Annual Disclosures to be Made by Authorized Institution Using STC Approach to Calculate its Credit Risk for Non-securitization Exposures | |
| Cap 155M s 53 | References to authorized institution, etc. in Part 5 | |
| Cap 155M s 54 | Interpretation of Part 5 | |
| Cap 155M s 55 | Capital adequacy | |
| Cap 155M s 56 | General qualitative disclosures | |
| Cap 155M s 57 | Credit risk: specific disclosures | |
| Cap 155M s 58 | General disclosures for counterparty credit risk-related exposures | |
| Cap 155M s 59 | Credit risk mitigation | |
| Cap 155M s 60 | Asset securitization | |
| Cap 155M s 61 | Market risk | |
| Cap 155M s 62 | Operational risk | |
| Cap 155M s 63 | Equity exposures: disclosures for banking book positions | |
| Cap 155M s 64 | Interest rate exposures in banking book | |
| Cap 155M Part 6 | Additional Annual Disclosures to be Made by Authorized Institution Using BSC Approach to Calculate its Credit Risk for Non-securitization Exposures | |
| Cap 155M s 65 | References to authorized institution in Part 6 | |
| Cap 155M s 66 | Interpretation of Part 6 | |
| Cap 155M s 67 | Capital adequacy | |
| Cap 155M s 68 | General qualitative disclosures | |
| Cap 155M s 69 | Asset securitization | |
| Cap 155M s 70 | Market risk | |
| Cap 155M s 71 | Interest rate exposures in banking book | |
| Cap 155M Part 7 | Additional Annual Disclosures to be Made by Authorized Institution Using IRB Approach to Calculate its Credit Risk for Non-securitization Exposures | |
| Cap 155M s 72 | References to authorized institution, etc. in Part 7 | |
| Cap 155M s 73 | Interpretation of Part 7 | |
| Cap 155M s 74 | Capital adequacy | |
| Cap 155M s 75 | General qualitative disclosures | |
| Cap 155M s 76 | Credit risk: disclosures for exposures subject to supervisory estimates in use of IRB approach | |
| Cap 155M s 77 | Credit risk: specific disclosures | |
| Cap 155M s 78 | Credit risk: disclosures on risk assessment | |
| Cap 155M s 79 | Credit risk: disclosures on historical results | |
| Cap 155M s 80 | General disclosures for counterparty credit risk-related exposures | |
| Cap 155M s 81 | Credit risk mitigation | |
| Cap 155M s 82 | Asset securitization | |
| Cap 155M s 83 | Market risk | |
| Cap 155M s 84 | Operational risk | |
| Cap 155M s 85 | Equity exposures: disclosures for banking book positions | |
| Cap 155M s 86 | Interest rate exposures in banking book | |
| Cap 155M Part 8 | DISCLOSURES TO BE MADE BY AUTHORIZED INSTITUTIONS INCORPORATED OUTSIDE HONG KONG | |
| Cap 155M Part 8 Division 1 | General provisions | |
| Cap 155M s 87 | References to authorized institution, etc. in Part 8 | |
| Cap 155M Part 8 Division 2 | General requirements | |
| Cap 155M s 88 | Medium and location of disclosure and issue of press release | |
| Cap 155M s 89 | Materiality | |
| Cap 155M s 90 | Comparative information | |
| Cap 155M s 91 | Frequency | |
| Cap 155M s 92 | Compliance | |
| Cap 155M Part 8 Division 3 | Branch information disclosures | |
| Cap 155M s 93 | Income statement information | |
| Cap 155M s 94 | Balance sheet information | |
| Cap 155M s 95 | Provisions supplementary to sections 93 and 94 | |
| Cap 155M s 96 | Provisions supplementary to section 94: derivative transactions | |
| Cap 155M s 97 | Off-balance sheet exposures (other than derivative transactions) | |
| Cap 155M s 98 | General disclosures | |
| Cap 155M s 99 | Sector information | |
| Cap 155M s 100 | Overdue or rescheduled assets | |
| Cap 155M s 101 | Non-bank Mainland exposures | |
| Cap 155M s 102 | Currency risk | |
| Cap 155M s 103 | Liquidity | |
| Cap 155M Part 8 Division 4 | Consolidated group level disclosures | |
| Cap 155M s 104 | Consolidated group level disclosures: general | |
| Cap 155M s 105 | Capital and capital adequacy | |
| Cap 155M s 106 | Other financial information |
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