CI - part I.pdfVIP

Completion Instructions Return of Capital Adequacy Ratio Part I – Summary Certificate on Capital Adequacy Ratio Form MA(BS)3(I) Introduction 1. Form MA(BS)3(I) is divided into two divisions: (a) Division A – to be completed by all reporting institutions; (b) Division B – to be completed by reporting institutions using the internal ratings- based approach (IRB approach). 2. Division A is for a reporting institution to provide summary information on its quarter-end capital adequacy ratio and the relevant aggregate figures (mainly extracted from other parts of the Return) for computing the ratio. Division B collects information for the determination of the capital floor applicable to a reporting institution using the IRB approach. Specific Instructions Division A: Calculation of Capital Adequacy Ratio 3. The figures reported for items 1, 2.1 to 2.4(ii), 2.6, and 2.7 should be extracted from other parts of the Return. See Annex I-A for a mapping table on items in this Form and the corresponding items in other Forms. 4. Only reporting institutions using the IRB approach are required to complete item 2.8 and item 4. Item 2.8 should be equal to item 4 of Division B. 5. Only reporting institutions using the basic approach (BSC approach) or the standardized (credit risk) approach (STC approach) need to complete item 2.10(i). This item refers to the amount of the institution’s regulatory reserve for general banking risks and collective provisions which exceeds 1.25% of the institution’s total risk-weighted amou