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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.
Related link:
http://www.hkma.gov.hk/media/eng/doc/key-information/guidelines-and-circular/2013/20130819e2.pdf
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