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Appendix 15 Bank Reporting

Past version: effective up to 30/12/2015
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This appendix sets out the minimum level of information to be included in annual reports, interim reports and preliminary announcements of issuers that are banking companies (meaning banks, restricted licence banks and deposit taking companies as defined in the Banking Ordinance.)

1. At least the following information shall be contained in interim reports, annual reports, preliminary announcements of results, listing documents and circulars:
(I) Income Statement
(a) Interest Income;
(b) Interest Expense;
(c) Other Operating Income;
(d) Operating Expenses;
(e) Charge for bad and doubtful debts;
(f) Gains less losses on trading securities or other investments in securities;
(g) Gains less losses from disposal of investment securities or non-trading securities;
(h) Provisions on held-to-maturity securities and investment securities or provisions on held-to-maturity securities and non-trading securities;
(i) Exceptional Items;
(j) Taxation on profits (Hong Kong and overseas) in each case indicating the basis of computation;
(k) As appropriations;
•   transfers to or from inner reserves
•   transfers to or from other reserves;
(l) Rates of dividend paid or proposed on each class of shares (with particulars of each such class) and amounts absorbed thereby (or an appropriate negative statement);
(m) Earnings per share;
(n) Comparative figures of the matters specified in (a) to (m) inclusive for the corresponding previous period;
(II) Statement of assets and liabilities
(a) cash and short-term funds;
(b) trading securities or other investments in securities;
(c) advances and other accounts;
(d) held-to-maturity securities and investment securities or held-to-maturity securities and non-trading securities;
(e) issued debt securities;
(f) other accounts and provisions; and
(g) comparative figures of the matters specified in (a) to (f) inclusive for the corresponding previous period.
(III) Segment information

Information required by the accounting standards adopted by the issuer for the preparation of its annual financial statements:-
(a) Hong Kong Financial Reporting Standards (HKFRS); or
(b) International Financial Reporting Standards (IFRS); or
(c) Generally Accepted Accounting Principles in the United States of America (US GAAP); or
(d) China Accounting Standards for Business Enterprises (CASBE).
(IV) Off-balance sheet exposure
(a) contingent liabilities and commitments; and
(b) derivatives
2. In the case of interim reports, those matters set out in rule 13.48 and any other information required by the Hong Kong Monetary Authority in relation to interim reports (where applicable); and
3. In the case of annual reports, those matters set out in rule 13.47 and any other information required by the Hong Kong Monetary Authority in relation to annual reports (where applicable).