The Hong Kong Monetary Authority (HKMA) has issued a circular on Basel III
implementation, setting out the final version of the standard templates
(including associated explanatory text) to be used by locally incorporated
authorised institutions for the purpose of making disclosures in relation to
their capital base under the Banking (Disclosure) (Amendment) Rules 2013.
The HKMA requires authorised institutions to ensure that they use the
standard templates to meet the disclosure obligations required under the rules
by making interim and annual financial disclosures relating to a balance sheet
date on or after 30 June 2013.