On 09 Jun 2025, the HKMA issued the revised Return on Liquidity Monitoring Tools (MA(BS)23 Rev. 12/2025), replacing the prior template to standardize liquidity reporting requirements. The updated form mandates monthly submissions for Parts 1–3 and quarterly for Parts 4A–5, with detailed requirements for funding concentration, unencumbered assets, committed facilities, and maturity profiles across currencies, applicable to all Category I Authorized Institutions.
This article was generated using SAMS, an AI technology by Timothy Loh LLP.
Opening Bank Accounts: Duties of Banks in Hong Kong to Combat Tax Evasion
Hong Kong money laundering laws require banks to assess the risk of tax evasion in evaluating bank account opening applications. Prospective customers applying
Opening a Bank Account in Hong Kong: Latest Regulatory Developments
For many new businesses, opening a bank account is a mission critical task. Unfortunately, as a result of significant growth in laws intended to combat money l
SPOTLIGHT ON
FAMILY OFFICES
Introduction
On 09 Jun 2025, the Hong Kong Monetary Authority (HKMA) issued a revised version of the Return on Liquidity Monitoring Tools (MA(BS)23 Rev. 12/2025), replacing the previous template to standardize liquidity reporting requirements for Authorized Institutions under the Banking Ordinance.
Revised Reporting Template
The revised form (MA(BS)23 Rev. 12/2025) replaces the prior version and mandates reporting of liquidity-related data in accordance with section 63(2) of the Banking Ordinance. The template consolidates and updates the structure for Parts 1–5, including concentration of funding sources, unencumbered assets, committed facilities, maturity profiles (by currency), and Liquidity Coverage Ratio (LCR) calculations for Category I institutions.
Reporting Requirements
Reporting timelines are specified as monthly submissions for Parts 1–3 and quarterly for Parts 4A–5 (with deadlines deferred to the next working day if falling on a public holiday). The form requires detailed breakdowns of funding sources (including significant providers exceeding 1% of total liabilities), unencumbered assets categorized by collateral usability, committed facilities (both received and granted), and maturity profiles across all currencies for selected institutions. Part 5 is restricted to Category I institutions and includes LCR calculations by currency.
Scope and Applicability
The revised return applies to all Authorized Institutions designated as Category I under the Banking (Liquidity) Rules (BLR). Parts 4A and 4B are required only for selected institutions reporting in all currencies and significant currencies (e.g., CNY), while Part 4C serves as a simplified alternative for institutions not required to submit Parts 4A–4B. The form includes completion instructions to ensure all requisite information is provided in the mandated format.
View the full article:Source
