Hong Kong Regulations

BANKING (DISCLOSURE) RULES - SECT 76

Credit risk: disclosures for exposures subject to supervisory estimates in use of IRB approach

Where any exposures of an authorized institution are subject to the
supervisory estimates under the use of the IRB approach (including any
specialized lending subject to the supervisory slotting criteria approach and
equity exposures under the simple risk-weight method), the institution shall
disclose the total EAD of the exposures falling within each IRB class.