Gives interpretative guidance on the Banking (Disclosure) Rules: application and the de minimis exemption, the five disclosure principles (clear, comprehensive, meaningful, consistent over time, comparable across banks), guidance for AIs incorporated in Hong Kong on the standard disclosure templates and tables (capital, leverage, liquidity, credit risk, market risk, operational risk, interest rate risk, remuneration and others) and their frequency, guidance for AIs incorporated outside Hong Kong, verification and governance of disclosures, and penalties for non-compliance. Classification: a non-statutory guideline issued as a guidance note; version V.5, 01.01.26; applies to all AIs to which the Banking (Disclosure) Rules apply.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.