Hong Kong Regulations

BANKING (CAPITAL) RULES - SECT 67

Past due exposures

(1) Notwithstanding sections 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65 and
66, an authorized institution shall allocate a risk-weight of 150% to the
relevant amount of a past due exposure.

(2) In this section—

"relevant amount" (有關數額), in relation to a past due exposure, means
the amount which is calculated by deducting from the gross outstanding amount
of the exposure—

   (a)  the value of any specific provisions made in respect of the exposure;
        and

   (b)  the sum representing the effect of any recognized credit risk 
        mitigation on the exposure.

"relevant amount" (有關數額)