Hong Kong Regulations

BANKING (DISCLOSURE) RULES - SECT 26

Sector information

(1) An authorized institution shall disclose the gross amount of loans and
advances to customers, broken down into—

   (a)  loans and advances for use in Hong Kong—

        (i)    industrial, commercial and financial— (A) property
               development; (B) property investment; (C) financial concerns;
               (D) stockbrokers; (E) wholesale and retail trade; (F)
               manufacturing; (G) transport and transport equipment; (H)
               recreational activities; (I) information technology; and (J)
               others; and

        (ii)   individuals— (A) loans for the purchase of flats in the Home
               Ownership Scheme, Private Sector Participation Scheme and
               Tenants Purchase Scheme or their respective successor schemes;
               (B) loans for the purchase of other residential properties; (C)
               credit card advances; and (D) others;

   (b)  trade finance; and

   (c)  loans and advances for use outside Hong Kong.

(2) An authorized institution shall disclose the extent to which loans and
advances referred to in subsection (1) are covered by collateral or other
security.

(3) Where an authorized institution's total amount of loans and advances to a
counterparty type, or to a sector which has been classified by the institution
as an industry sector, constitutes not less than 10% of the institution's
total amount of loans and advances, the institution shall, in respect of that
counterparty type or industry sector, as the case may be, disclose—

   (a)  the amount of impaired loans and advances which are individually
        determined to be impaired and, if available, overdue loans and
        advances, set out separately; and

   (b)  the amounts of specific provisions and collective provisions.