Hong Kong Regulations

BANKING (DISCLOSURE) RULES - SECT 20

Balance sheet information

An authorized institution shall disclose the carrying amounts of—

   (a)  each of the institution's assets, broken down into—

        (i)    cash and balances with banks;

        (ii)   placements with banks which have a residual contractual
               maturity of more than one month but not more than 12 months;

        (iii)  financial assets measured at fair value through profit or loss,
               showing separately those— (A) designated as such upon initial
               recognition; and (B) classified as held for trading;

        (iv)   held-to-maturity investments;

        (v)    loans and receivables (other than those falling within
               subparagraph (i) or (ii)), broken down into— (A) loans and
               advances to customers; (B) loans and advances to banks; (C)
               other accounts (broken down if material); and (D) provisions
               for impaired loans and receivables (broken down into those
               against loans and advances to customers, loans and advances to 
               banks, other accounts if material) which constitute the
               institution's— (I) collective provisions; and (II) specific
               provisions;

        (vi)   available-for-sale financial assets;

        (vii)  investments in associates; and

        (viii) property, plant and equipment and investment properties
               including, for each material class of such assets— (A) the
               cost or valuation of the assets; (B) any additions to,
               revaluations and disposals of, the assets made during the
               interim reporting period; (C) the amount provided or written
               off for the depreciation or diminution in value of the assets
               during the interim reporting period; (D) the accumulated
               depreciation of the assets; and (E) the net book value of the
               assets; and

   (b)  each of the institution's equity and liabilities, broken down into—

        (i)    deposits and balances from banks;

        (ii)   deposits from customers, broken down into— (A) demand
               deposits and current accounts; (B) savings deposits; and (C)
               time, call and notice deposits;

        (iii)  certificates of deposit issued— (A) measured at fair value
               through profit or loss, showing separately those— (I)
               designated as such upon initial recognition; and (II)
               classified as held for trading; and (B) measured at amortized
               cost;

        (iv)   issued debt securities— (A) measured at fair value through
               profit or loss, showing separately those— (I) designated as
               such upon initial recognition; and (II) classified as held for
               trading; and (B) measured at amortized cost;

        (v)    deferred taxation, if any;

        (vi)   other liabilities;

        (vii)  provisions;

        (viii) loan capital (including particulars of types, coupon rates and
               maturities);

        (ix)   minority interests;

        (x)    share capital; and

        (xi)   reserves, broken down into the regulatory reserve, revaluation
               reserves where maintained, and other material types of
               reserves.