4.4.2.1 Rules - Liquidity Monitoring Tools
The following rules are included as part of Liquidity Monitoring Tools:
Note:
As per the current design, we support one v_balance_type for one account under Stg_Account_Balances table.Table 3-12 Rules in Liquidity Monitoring Tools
| Sl. No. | Rule Name | Rule Description | Regulatory Requirement Addressed | Regulatory Reference: MA(BS)23 |
|---|---|---|---|---|
| Part 2 | ||||
| 1 | HKMA - LMT-Unencumbered Exchange Fund Debt Securities | This rule reclassifies the Unencumbered Exchange Fund Debt Securities held at the Hong Kong office and overseas office of the bank. | The classification of the Unencumbered Exchange Fund Debt Securities that are held at the Hong Kong office and overseas office of the bank is configured as part of this rule. | Paragraph 18 |
| 2 | HKMA - LMT-Unencumbered Hong Kong Government Bonds | This rule reclassifies the Unencumbered Hong Kong Government Bonds held at the Hong Kong office and overseas office of the bank. | The classification of the Unencumbered Hong Kong Government Bonds that are held at the Hong Kong office and overseas office of the bank is configured as part of this rule. | Paragraph 18 |
| 3 | HKMA - LMT-Unencumbered RMB Assets for RMB Liquidity Facility | This rule reclassifies the Unencumbered RMB-Denominated Assets that can be used as collateral under RMB Liquidity Facility held at the Hong Kong office and overseas office of the bank. | The classification of the Unencumbered RMB-Denominated Assets that can be used as collateral under RMB Liquidity Facility, that are held at the Hong Kong office and overseas office of the bank is configured as part of this rule. | Paragraph 18 |
| 4 | HKMA - LMT-Unencumbered US Treasury debt securities | This rule reclassifies the Unencumbered US Treasury Debt Securities held at the Hong Kong office and overseas office of the bank. | The classification of the Unencumbered US Treasury Debt Securities that are held at the Hong Kong office and overseas office of the bank is configured as part of this rule. | Paragraph 18 |
| 5 | HKMA - LMT-Unencumbered AAA rated securities issued by Central Bank and Sovereigns | This rule reclassifies the Unencumbered AAA Rated Securities excluding the Exchange Fund Debt Securities, Hong Kong government bonds and US Treasury Debt Securities, that are issued by Central Bank and Sovereigns and are held at the Hong Kong office and overseas office of the bank | The classification of the Unencumbered AAA Rated Securities excluding the Exchange Fund Debt Securities, Hong Kong Government Bonds and US Treasury Debt Securities, that are issued by Central Bank and Sovereigns and are held at the Hong Kong office and overseas office of the bank is configured as part of this rule. | Paragraph 18 |
| 6 | HKMA - LMT-Unencumbered AAA rated securities issued by Other than Central Bank and Sovereigns | This rule reclassifies the Unencumbered AAA Rated Securities excluding the Exchange Fund Debt Securities, Hong Kong Government Bonds and US Treasury Debt Securities, that are issued by all except Central Bank and sovereigns and are held at the Hong Kong office and overseas office of the bank. | The classification of the Unencumbered AAA Rated Securities excluding the Exchange Fund Debt Securities, Hong Kong Government Bonds and US Treasury Debt Securities, that are issued by all except Central Bank and Sovereigns and are held at the Hong Kong office and overseas office of the bank is configured as part of this rule. | Paragraph 18 |
| 7 | HKMA - LMT-Unencumbered Investment grade securities | This rule reclassifies the Unencumbered Debt Securities having instrument rating of BBB- or more, that are held at the Hong Kong office and overseas office of the bank. | The classification of the Unencumbered Debt Securities having instrument rating of BBB- or more that are held at the Hong Kong office and overseas office of the bank is configured as part of this rule. | Paragraph 18 |
| 8 | HKMA - LMT-Unencumbered Interbank Placements | This rule reclassifies only the third party Unencumbered Interbank placements that are held at the Hong Kong office and overseas office of the bank. | The classification of the third party Unencumbered Interbank placements that are held at the Hong Kong office and overseas office of the bank is configured as part of this rule. | Paragraph 18 |
| 9 | HKMA - LMT-Unencumbered residential mortgage Loans as per HKMCL | This rule reclassifies the Unencumbered Residential Mortgage Loans which satisfy the purchasing criteria of The Hong Kong Mortgage Corporation Limited that are held at the Hong Kong office and overseas office of the bank. | The classification of the Unencumbered Residential Mortgage Loans which satisfy the purchasing criteria of The Hong Kong Mortgage Corporation Limited that are held at the Hong Kong office and overseas office of the bank is configured as part of this rule. | Paragraph 18 |
| 10 | HKMA - LMT-Other performing residential mortgage Loans | This rule reclassifies all the other performing Residential Mortgage Loans held at the Hong Kong office and overseas office of the bank. | The classification of all other performing Residential Mortgage Loans which do not satisfy the purchasing criteria of The Hong Kong Mortgage Corporation Limited, that are held at the Hong Kong office and overseas office of the bank is configured as part of this rule. | Paragraph 18 |
| 11 | HKMA - LMT-Liquidity facility provided by foreign cent banks | This rule reclassifies the committed liquidity facility provided by the foreign Central Bank to institutions incorporated in Hong Kong and which may be used as collateral for borrowing from overseas Central Banks or governments. | The classification of the committed liquidity facility provided by foreign Central Bank to institutions incorporated in Hong Kong and which may be used as collateral for borrowing from overseas Central Banks or governments is configured as part of this rule. | Paragraph 19 |
| 12 | HKMA - LMT-Assets for borrowing from foreign cent banks and govt | This rule reclassifies the assets, which may be used as collateral for borrowing from overseas Central Banks, or governments by institutions incorporated in Hong Kong and are held at the Hong Kong office and overseas office of the bank. | The classification of the assets, which may be used as collateral for borrowing from overseas Central Banks or governments by institutions incorporated in Hong Kong, is configured as part of this rule. | Paragraph 19 |
| 13 | HKMA - LMT-Assets not issued by CB for overseas borrowing | This rule reclassifies the assets, which may be used as collateral for borrowing from overseas Central Banks or governments by institutions incorporated in Hong Kong, that are issued by all except Central Banks and are held at the Hong Kong office and overseas office of the bank. | The classification of the assets, which may be used as collateral for borrowing from overseas Central Banks or governments by institutions, incorporated in Hong Kong, that are issued by all except Central Banks and are held at the Hong Kong office and overseas office of the bank is configured as part of this rule. | Paragraph 19 |
| 14 | HKMA - LMT-Iiquidity facility provided by cent banks | This rule reclassifies the committed liquidity facility provided by the Hong Kong Monetary Authority to institutions incorporated outside Hong Kong and which may be used as collateral for borrowing from Hong Kong Central Bank or government. | The classification of the committed liquidity facility provided by Hong Kong Monetary Authority to institutions incorporated outside Hong Kong and which may be used as collateral for borrowing from Hong Kong Central Bank or government is configured as part of this rule | Paragraph 20 |
| 15 | HKMA - LMT-Assets for borrowing from cent banks and govt | This rule reclassifies the assets, which may be used as collateral for borrowing from overseas Central Banks, or governments by institutions incorporated outside Hong Kong and are held at the Hong Kong office and overseas office of the bank. | The classification of the assets, which may be used as collateral for borrowing from overseas Central Banks or governments by institutions incorporated outside Hong Kong, is configured as part of this rule. | Paragraph 20 |
| 16 | HKMA - LMT-Assets not issued by CB for domestic borrowing | This rule reclassifies the assets, which may be used as collateral for borrowing from overseas Central Banks, or governments by institutions incorporated outside Hong Kong and are held at the Hong Kong office and overseas office of the bank. | The classification of the assets, which may be used as collateral for borrowing from overseas Central Banks or governments by institutions incorporated outside Hong Kong, is configured as part of this rule. | Paragraph 20 |
| 17 | HKMA - LMT-Debt securities with zero risk weight | This rule reclassifies the debt securities with zero risk weight that are held at the Hong Kong office and overseas office of the bank. | The classification of the debt securities with zero risk weight, that are held at the Hong Kong office and overseas office of the bank is configured as part of this rule. | Paragraph 21 |
| 18 | HKMA - LMT-Debt securities with non-zero risk weight | This rule reclassifies the debt securities with non-zero risk weight that are held at the Hong Kong office and overseas office of the bank. | The classification of the debt securities with non-zero risk weight, that are held at the Hong Kong office and overseas office of the bank is configured as part of this rule. | Paragraph 21 |
| 19 | HKMA - LMT-Other assets with non-zero risk weight | This rule reclassifies other assets except Debt Security and Treasury Bills with non-zero risk weight that are held at the Hong Kong office and overseas office of the bank. | The classification of other assets except Debt Security and Treasury Bills that are held at the Hong Kong office and overseas office of the bank is configured as part of this rule. | Paragraph 21 |
| 20 | HKMA - Assets eligible and available for Rehypothecation | This rule reclassifies the assets eligible and available for Rehypothecation held at the Hong Kong office and overseas office of the bank. | The classification of the assets eligible and available for Rehypothecation that are held at the Hong Kong office and overseas office of the bank is configured as part of this rule. | Paragraph 22 |
| Part 3 | ||||
| 1 | HKMA - LMT-Committed Facility Received | This rule reclassifies the significant committed facilities received by the bank from the Monetary Authority, Central Banks, governments, banks, non-bank financial institutions, Forward Commitment Facility received from The Hong Kong Mortgage Corporation Limited. | The classification of the significant committed facilities received by the bank from the Monetary Authority, Central Banks, governments, banks, non-bank financial institutions, Forward Commitment Facility received from The Hong Kong Mortgage Corporation Limited is configured as part of this rule. | Paragraph 23 |
| 2 | HKMA - LMT-Committed Facility Granted | This rule reclassifies the significant committed facilities granted by the bank to other banks and non-bank financial institutions. | The classification of significant committed facilities granted by the bank to other banks and non-bank financial institutions is configured as part of this rule. | Paragraph 24 |
| Part 4 - Liabilities | ||||
| 1 | HKMA-LMT-Non-lien marked non-bank CASA deposits | The rule reclassifies non-lien marked CASA Deposits from non-bank customers. | The classification of non-lien marked CASA Deposits from non-bank customers is configured as part of this rule. |
Paragraph 26
|
| 2 | HKMA-LMT-Non-lien marked non-bankTerm deposits | The rule reclassifies non-lien marked term deposits from non-bank customers. | The classification of non-lien marked term deposits from non-bank customers is configured as part of this rule. |
Paragraph 26
|
| 3 | HKMA-LMT-Lien marked non-bank Unencumbered deposits | The rule reclassifies lien marked Deposits from non-bank customers. | The classification of lien marked Deposits from non-bank customers is configured as part of this rule. |
Paragraph 26
|
| 4 | HKMA-LMT-Lien marked non-bank deposits | The rule reclassifies lien marked Deposits from non-bank customers. | The classification of lien marked Deposits from non-bank customers is configured as part of this rule. |
Paragraph 26
|
| 5 | HKMA-LMT-Security Financing payable | This rule reclassifies the secured financing transactions excluding collateral swaps. | The classification of funds payable by the reporting institution to all types of customers as per contractual maturity arising from securities financing transactions is configured as part of this rule. |
Paragraph 27
|
| 6 | HKMA-LMT-Derivatives amount payable | This rule reclassifies aggregate negative MTM value of all the derivative contracts. | The classification of funds payable by the reporting institution to all types of customers arising from derivative contracts according to the contractual payment dates is configured as part of this rule. |
Paragraph 28
|
| 7 | HKMA-LMT-Due to HK central bank | This rule reclassifies the Central Bank due in accordance with the criteria specified by HKMA. | The classification of funds payable to the MA is configured as part of this rule. |
Paragraph 29
|
| 8 | HKMA-LMT-Due to overseas central bank | This rule reclassifies the overseas Central Bank due in accordance with the criteria specified by HKMA. | The classification of Central Banks in jurisdictions outside Hong Kong is configured as part of this rule. |
Paragraph 30
|
| 9 | HKMA-LMT-Due to other banks | This rule reclassifies the other bank's due in accordance with the criteria specified by HKMA. | The classification of due to other banks according to the contractual maturity dates is configured as part of this rule. |
Paragraph 31
|
| 10 | HKMA-LMT-Outstanding Debt securities issue | The rule classifies debt securities and structured financial instrument as per HKMA guidelines. | The classification of debt securities, prescribed instruments and structured financial instruments issued by the reporting institution that are outstanding according to the redemption dates are classified as part of this rule. |
Paragraph 32
|
| 11 | HKMA-LMT-Other liabilities and dividend payable | The rule classifies other remaining liability items not covered elsewhere. | The classification of other on-balance sheet liabilities not included elsewhere as per the contractual maturity, such as - dividend payable, liabilities in suspense account and transit are configured as part of this rule. |
Paragraph 33
|
| 12 | HKMA-LMT-Capital and reserve items | The rule classifies capital and reserve nature items as per the HKMA guidelines. | The classification of the reporting institution’s capital and reserves, including paid-up capital, retained earnings and any other capital instruments issued by the institution is configured as part of this rule. |
Paragraph 34
|
| 13 | HKMA-LMT-Ascertained drawdowns for facilities | This rule reclassifies the drawdown on the committed liquidity and credit facilities wherein the dates and amounts of drawdown are ascertained. | The classification of irrevocable loan commitments or facilities according to the dates and amounts of drawdown as ascertained by the institution is configured as part of this rule. |
Paragraph 35
|
| 14 | HKMA-LMT-Undrawn amount for facilities | This rule reclassifies the drawdown on the committed liquidity and credit facilities wherein the dates and amounts of drawdown are no ascertained. | The classification of other irrevocable loan commitments or facilities granted by the reporting institution according to relevant contractual terms and conditions is configured as part of this rule. |
Paragraph 35
|
| 15 | HKMA-LMT-Contractual obligation from security fin transaction | The rule classifies of-balance sheet contractual obligation from security financing transaction. | The classification of off-balance sheet obligations payable by the reporting institution to all types of customers arising from securities financing transactions according to contractual maturity is configured as part of this rule. |
Paragraph 36
|
| 16 | HKMA-LMT-Other Off Balance liabilities items with dates | This rule reclassifies the all other off- balance sheet products except any committed facilities payable by bank wherein the institution has the expected dates and amounts of payment. | The classification of off-balance sheet obligations that the reporting institution has been called upon to fulfil according to the expected dates and amounts of payment is configured as part of this rule. |
Paragraph 38
|
| 17 | HKMA-LMT-Other Off Balance Liabilities items without dates | This rule reclassifies the all other off-balance sheet products except any committed facilities payable by bank wherein the institution does not have the expected dates and amounts of payment. | The classification of off-balance sheet obligations that the institution has not been called upon to fulfil as per contractual maturity is configured as part of this rule. |
Paragraph 38
|
| Part 4 - Assets | ||||
| 18 | HKMA - LMT currency notes and coins | This rule reclassifies the coins and banknotes held by the bank. | The classification of coins and banknotes held by the bank is configured as part of this rule. |
Paragraph 39
|
| 19 | HKMA - LMT Due from MA | This rule reclassifies the Central Bank reserves in accordance with the criteria specified by HKMA. | The classification of Central Bank reserves in accordance with the criteria specified by HKMA is configured as part of this rule. |
Paragraph 42
|
| 20 | HKMA - LMT Due from overseas central banks | This rule reclassifies the foreign Central Bank reserves in accordance with the criteria specified by HKMA. | The classification of foreign Central Bank reserves in accordance with the criteria specified by HKMA is configured as part of this rule. |
Paragraph 43
|
| 21 | HKMA - LMT Due from Banks | This rule reclassifies the deposit balances that are held at other banks. | The classification of deposit balances that are held at other banks is configured as part of this rule. |
Paragraph 44
|
| 22 | HKMA - LMT Secuties lending | This rule reclassifies the secured lending transactions excluding collateral swaps. | The classification of all the secured lending transactions excluding collateral swaps is configured as part of this rule. |
Paragraph 40
|
| 23 | HKMA - LMT Receivable - Derivative Contracts | This rule reclassifies aggregate positive MTM value of all the derivative contracts. | The classification of all the aggregate positive MTM value of all the derivative contracts is configured as part of this rule. |
Paragraph 41
|
| 24 | HKMA -LMT- Readily Monetizable Debt Securities | This rule reclassifies the Debt Securities which are highly liquid asset and can be monetized by next day. | The classification of Debt Securities held by the bank, which are highly liquid asset and can be monetized by next day is configured as part of this rule. |
Paragraph 45
|
| 25 | HKMA - LMT Non -Readily Monetizable Unencumbered Debt Securities | This rule reclassifies the unencumbered Debt Securities which are illiquid asset and cannot be monetized by next day. | The classification of unencumbered Debt Securities held by the bank, which are illiquid asset and cannot be monetized by next day is configured as part of this rule. |
Paragraph 45
|
| 26 | HKMA - LMT Non -Readily Monetizable encumbered Debt Securities | This rule reclassifies the encumbered Debt Securities which are illiquid asset and cannot be monetized by next day. | The classification of encumbered Debt Securities held by the bank, which are illiquid asset and cannot be monetized by next day is configured as part of this rule. |
Paragraph 45
|
| 27 | HKMA - LMT Debt Security - Short position | This rule reclassifies the Debt Securities wherein the bank holds a short position. | The classification of the Debt Securities wherein the bank holds a short position is configured as part of this rule. |
Paragraph 45
|
| 28 | HKMA - LMT Acceptances and bills of exchange held | This rule reclassifies bankers’ acceptances and bills of exchange held by the bank. | The classification of the banker’s acceptances and bills of exchange held by the bank is configured as part of this rule. |
Paragraph 46
|
| 29 | HKMA - LMT - Loans and advances to non-bank customers | This rule reclassifies Non-revolving Loans and advances granted to non-bank customers. | The classification of the Non-revolving Loans and advances granted to non-bank customers is configured as part of this rule. |
Paragraph 47
|
| 30 | HKMA - LMT - Revolving Loans to non-bank customers | This rule reclassifies Revolving Loans and advances granted to non-bank customers. | The classification of the Revolving Loans and advances granted to non-bank customers is configured as part of this rule. |
Paragraph 47
|
| 31 | HKMA - LMT Irrevocable loan commitments with dates | This rule reclassifies the drawdown on the committed liquidity and credit facilities wherein the institution has ascertained the dates and amounts of drawdown. | The classification of the total amount of irrevocable loan commitments or facilities according to the dates and amounts of drawdown as ascertained by the institution is configured as part of this rule. |
Paragraph 49
|
| 32 | HKMA - LMT Irrevocable loan commitments without dates | This rule reclassifies the drawdown on the committed liquidity and credit facilities wherein the institution has not ascertained the dates and amounts of drawdown. | The classification of the drawdown on the committed liquidity and credit facilities wherein the institution has not ascertained the dates and amounts of drawdown is configured as part of this rule. |
Paragraph 49
|
| 33 | HKMA - LMT Other Off Balance Sheet asset with dates | This rule reclassifies the all other off- balance sheet products except any committed facilities received by bank wherein the institution has the expected dates and amounts of receipt of payment. | The classification of all other off- balance sheet products except any committed facilities received by bank wherein the institution has the expected dates and amounts of receipt of payment is configured as part of this rule. |
Paragraph 52
|
| 34 | HKMA - LMT Other Off Balance Sheet asset without dates | This rule reclassifies the all other off- balance sheet products except any committed facilities received by bank wherein the institution does not have the expected dates and amounts of receipt of payment. | The classification of all other off-balance sheet products except any committed facilities received by bank wherein the institution does not have the expected dates and amounts of receipt of payment is configured as part of this rule. |
Paragraph 52
|
| 35 | HKMA-LMT-Contractual claims from security fin transaction | The rule classifies the off-balance sheet contractual claim from security financing transaction | The classification of the off-balance sheet claims receivable by the reporting institution to all types of customers arising from securities financing transactions according to contractual maturity is configured as part of this rule. | Paragraph 50 |
| B1 Rules | ||||
| 1 | HKMA-LMT- security pledge -Rehypothecable | The rule reclassifies pledged security that can be re-hypothecated. | The classification of those pledged securities that the reporting institution can readily monetize through re-hypothecation is configured as part of this rule. | Paragraph 55 |
| 2 | HKMA-LMT- security pledged - Rehypothecated | The rule reclassifies pledged securities that are rehypothecated by the bank. | The classification of rehypothecated pledged securities is configured as part of this rule. | Paragraph 55 |
| 3 | HKMA-LMT- Security pledge - other non-monetizable | The rule reclassifies pledge securities that are not readily monetizable due to reasons such as - not an active repo market, operational limitations within the institution. | The classification of those pledged securities that are not readily monetizable by the reporting institution for reasons other than re-hypothecation is configured as part of this rule. | Paragraph 55 |
| 4 | HKMA LMT - return of non-HQLA eligible security to customer | The rule reclassifies pledged non-HQLA securities that would be returned to the customer by the bank. | The classification of pledged non-HQLA securities reported in sub-items 34. (a), (b)(i) and (b)(ii)) that would be returned to the customer is configured as part of this rule. | Paragraph 55 |
| 5 | HKMA LMT - return of HQLA eligible security to customer | The rule reclassifies pledged HQLA securities that would be returned to the customer by the bank. | The classification of pledged HQLA securities reported in sub-items 34. (a), (b)(i) and (b)(ii)) that would be returned to the customer is configured as part of this rule. | Paragraph 55 |
| 6 | HKMA-LMT- Security purchased - Rehypothecable | The rule reclassifies purchased security that can be re-hypothecated by the bank. | The classification of those purchased securities that the reporting institution can readily monetize through re-hypothecation is configured as part of this rule. | Paragraph 56 |
| 7 | HKMA-LMT- Security purchased - Rehypothecated | The rule reclassifies purchased securities that are rehypothecated by the bank. | The classification of those purchased securities that have been re-hypothecated by the reporting institution is configured as part of this rule. | Paragraph 56 |
| 8 | HKMA-LMT- Security purchased - other non-monetizable | The rule reclassifies purchased securities that are not readily monetizable due to reasons such as - not an active repo market, operational limitations within the institution. | The classification of those purchased securities that are not readily monetizable by the reporting institution for reasons other than re-hypothecation is configured as part of this rule. | Paragraph 56 |
| 9 | HKMA LMT - repurchase of non-HQLA security by customer | The rule reclassifies purchased non-HQLA securities that would be returned to the customer by the bank. | The classification of purchased non-HQLA securities reported in sub-items 35.(a), (b)(i) and (b)(ii)) that would be repurchased by the reporting institution’s customers is configured as part of this rule. | Paragraph 56 |
| 10 | HKMA LMT - repurchase of HQLA security by customer | The rule reclassifies purchased HQLA securities that would be returned to the customer by the bank. | The classification of purchased HQLA securities reported in sub-items 35.(a), (b)(i) and (b)(ii)) that would be repurchased by the reporting institution’s customers is configured as part of this rule. | Paragraph 56 |
| 11 | HKMA - LMT - Securities pledged to customers | The rule reclassifies the pledged securities in which are to be returned to reporting institution. | The classification of securities that are returned to the reporting institution is configured as part of this rule. | Paragraph 57 |
| 12 | HKMA - LMT - Securities sold to customers | The rule reclassifies the securities that are to be repurchase by the reporting institution. | The classification of securities that are repurchased by the reporting institution is configured as part of this rule. | Paragraph 58 |
| B2 Rules | ||||
| 13 | HKMA-LMT- Derivatives security pledge -Rehypothecable | The rule reclassifies collateral pledged security for derivative contract that can be re-hypothecated. | The classification of pledged securities that are placed as collateral under derivative contracts to the reporting institution and can readily monetize through re-hypothecation is configured as part of this rule. | Paragraph 60 |
| 14 | HKMA-LMT- Derivatives security pledged - Rehypothecated | The rule reclassifies pledged securities collateral for derivative contract that are rehypothecated by the reporting institution. | The classification of Rehypothecated pledged securities that are placed as collateral under derivative contracts to the reporting institution is configured as part of this rule. | Paragraph 60 |
| 15 | HKMA-LMT- Derivatives Security pledge - other non-monetizable | The rule reclassifies pledge securities collateral for derivative contract that are not readily monetizable due to reasons such as - not an active repo market, operational limitations within the institution. | The classification of pledged securities that are placed as collateral under derivative contracts to the reporting institution and are not readily monetizable by the reporting institution for reasons other than re-hypothecation is configured as part of this rule. | Paragraph 60 |
| 16 | HKMA LMT - Derivatives return of Non-HQLA security to customer | The rule reclassifies pledged non-HQLA Securities collateral for derivative contract that would be returned to the customer. | The classification of pledged non- HQLA securities reported in sub-items 38. (a), (b)(i) and (b)(ii)) that are returned by the reporting institution to its customers is configured as part of this rule. | Paragraph 60 |
| 17 | HKMA LMT - Derivatives return of HQLA security to customer | The rule reclassifies pledged HQLA securities collateral for derivative contract that would be returned to the customer. | The classification of pledged HQLA securities reported in sub-items 38. (a), (b)(i) and (b)(ii)) that are returned by the reporting institution to its customers is configured as part of this rule. | Paragraph 60 |
| 18 | HKMA - LMT - Derivatives Securities pledged to customers | The rule reclassifies pledged securities owned by the reporting institution that have been pledged to customers under derivative contracts. | The classification of securities owned by the reporting institution that have been pledged to customers under derivative contracts is configured as part of this rule. | Paragraph 61 |