Hong Kong Regulations

BANKING (DISCLOSURE) RULES - SECT 12

Basis of disclosure

An authorized institution shall make disclosures pursuant to these Rules on
the basis of—

   (a)  subject to paragraphs (b) and (c), the approach it uses under the
        Capital Rules to calculate its regulatory capital or capital charge
        for credit risk, market risk or operational risk, as the case
        requires;

   (b)  subject to paragraph (c), if it uses a combination of 2 or more
        approaches under the Capital Rules to calculate its regulatory capital
        or capital charge for credit risk, market risk or operational risk,
        the respective approach it uses for each of its exposure classes,
        business units, risk categories, or parts of its business, as the case
        requires;

   (c)  if it has, during any one reporting period, used different approaches
        under the Capital Rules to calculate its regulatory capital or capital
        charge for credit risk, market risk or operational risk for the same
        exposure class, business unit, risk category, or part of its business,
        the respective approach it uses for each of its exposure classes,
        business units, risk categories, or parts of its business, as the case
        requires, as at the reporting date for that period.