Hong Kong Regulations

BANKING (DISCLOSURE) RULES - SECT 21

Provisions supplementary to section 20

(1) For the purposes of section 20, an authorized institution shall
disclose—

   (a)  the amount of impaired loans and advances to customers which are
        individually determined to be impaired;

   (b)  the amount of specific provisions made for such loans and advances;

   (c)  the value of collateral which has been taken into account in respect
        of such loans and advances to which the specific provisions relate;
        and

   (d)  the percentage of such loans and advances to its total amount of loans
        and advances to customers.

(2) For the purposes of section 20, an authorized institution shall
disclose—

   (a)  the amount of impaired loans and advances to banks which are
        individually determined to be impaired;

   (b)  the amount of specific provisions made for such loans and advances;

   (c)  the value of collateral which has been taken into account in respect
        of such loans and advances to which the specific provisions relate;
        and

   (d)  the percentage of such loans and advances to its total amount of
        loans and advances to banks.