ci - part inew

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1、CompletionInstructionsReturnofCapitalAdequacyRatioPartI–SummaryCertificateonCapitalAdequacyRatioFormMA(BS)3(I)Introduction1.FormMA(BS)3(I)isdividedintotwodivisions:(a)DivisionA–tobecompletedbyallreportinginstitutions;(b)DivisionB–tobecompletedbyreportinginstitutionsusingtheinternalrating

2、s-basedapproach(IRBapproach).2.DivisionAisforareportinginstitutiontoprovidesummaryinformationonitsquarter-endcapitaladequacyratioandtherelevantaggregatefigures(mainlyextractedfromotherpartsoftheReturn)forcomputingtheratio.DivisionBcollectsinformationforthedeterminationofthecapitalfloorap

3、plicabletoareportinginstitutionusingtheIRBapproach.SpecificInstructionsDivisionA:CalculationofCapitalAdequacyRatio3.Thefiguresreportedforitems1,2.1to2.4(ii),2.6,and2.7shouldbeextractedfromotherpartsoftheReturn.SeeAnnexI-AforamappingtableonitemsinthisFormandthecorrespondingitemsinotherFor

4、ms.4.OnlyreportinginstitutionsusingtheIRBapproacharerequiredtocompleteitem2.8anditem4.Item2.8shouldbeequaltoitem4ofDivisionB.5.Onlyreportinginstitutionsusingthebasicapproach(BSCapproach)orthestandardized(creditrisk)approach(STCapproach)needtocompleteitem2.10(i).Thisitemreferstotheamounto

5、ftheinstitution’sregulatoryreserveforgeneralbankingrisksandcollectiveprovisionswhichexceeds1.25%oftheinstitution’stotalrisk-weightedamount(RWA)reportedunderitem2.9.6.Item2.10(ii)referstotheamountofreservesarisingfromtherevaluationoftheinstitution’sholdingsoflandandbuildings(exceptlandand

6、buildingsmortgagedtothereportinginstitutiontosecureadebt)whichexceedstheamountthatwasincludedintheinstitution’ssupplementarycapital–(a)asat31December1998iftheinstitutionwasanauthorizedinstitutiononthatdate,or(b)asatthedateonwhichtheinstitutionbecameanauthorizedinstitutioniftheinstitution

7、becameanauthorizedinstitutionafter31December1998.MA(BS)3(I)/P.1(3/2007)DivisionB:CalculationofCapitalFloor7.AreportinginstitutionusingtheIRBapproach(whetherfoundationoradvanced)forcapitaladequacypurposesissubjecttoacapitalfloorforthefirstthreeyearsoftheadoptionoftheIRBapp