Loss-absorbing Capacity Requirements—Banking Sector

111 Pages·2017·0.82 MB·English

《金融機構(處置機制) (吸收虧損能力規定——銀行界)規則》 Financial Institutions (Resolution) (Loss-absorbing Capacity Requirements—
Banking Sector) Rules
2018年第195號法律公告 L.N. 195 of 2018
B4942 B4943
2018年第195號法律公告 L.N. 195 of 2018
《金融機構(處置機制) (吸收虧損能力規定——銀行界) Financial Institutions (Resolution) (Loss-absorbing
規則》 Capacity Requirements—Banking Sector) Rules
目錄 Contents
條次 頁次 Rule Page
第1部 Part 1
導言 Preliminary
1. 生效日期 ................................................................................B4956 1. Commencement .....................................................................B4957
2. 釋義 .......................................................................................B4956 2. Interpretation .........................................................................B4957
3. 首選處置策略 ........................................................................B4990 3. Preferred resolution strategy ..................................................B4991
第2部 Part 2
處置實體、重要附屬公司及LAC綜合集團 Resolution Entities, Material Subsidiaries and LAC Consolidation Groups
4. 可歸類為處置實體或重要附屬公司的實體 ..........................B4992 4. What entities can be classified as resolution entities or
material subsidiaries ..............................................................B4993
5. 處置實體 ................................................................................B4992
5. Resolution entities .................................................................B4993
6. 重要附屬公司 ........................................................................B4994
6. Material subsidiaries ..............................................................B4995
7. LAC綜合集團的更改 ...........................................................B4996
7. Variation of LAC consolidation groups ................................B4997
8. 處置實體及重要附屬公司的歸類程序以及LAC綜合集
團的更改程序 ........................................................................B4998 8. Procedure for classifying resolution entities and material
subsidiaries and varying LAC consolidation groups ..............B4999
9. 通知LAC綜合集團或集團活動的改變 ...............................B5000
9. Notification of changes to LAC consolidation group or
group activities .......................................................................B5001
《金融機構(處置機制) (吸收虧損能力規定——銀行界)規則》 Financial Institutions (Resolution) (Loss-absorbing Capacity Requirements—
Banking Sector) Rules
2018年第195號法律公告 L.N. 195 of 2018
B4944 B4945
條次 頁次 Rule Page
第3部 Part 3
LAC比率 LAC Ratios
第1分部——處置實體的外部LAC比率 Division 1—External LAC Ratios for Resolution Entities
10. 外部LAC風險加權比率 .......................................................B5004 10. External LAC risk-weighted ratio ..........................................B5005
11. 外部LAC槓桿比率 ..............................................................B5004 11. External LAC leverage ratio ..................................................B5005
第2分部——重要附屬公司的內部LAC比率 Division 2—Internal LAC Ratios for Material Subsidiaries
12. 內部LAC風險加權比率 .......................................................B5004 12. Internal LAC risk-weighted ratio ...........................................B5005
13. 內部LAC槓桿比率 ..............................................................B5004 13. Internal LAC leverage ratio ...................................................B5005
第3分部——用以計算LAC比率的單獨基礎、單獨—綜合基礎及 Division 3—Solo, Solo-consolidated and Consolidated Bases for Calculating
綜合基礎 LAC Ratios
14. 用以計算屬認可機構的處置實體或重要附屬公司的 14. Solo or solo-consolidated basis for calculating LAC
LAC比率的單獨基礎或單獨—綜合基礎 ............................B5006 ratios for resolution entities or material subsidiaries that
are authorized institutions .....................................................B5007
15. 用以計算屬認可機構的處置實體或重要附屬公司的
LAC比率的綜合基礎 ...........................................................B5008 15. Consolidated basis for calculating LAC ratios for
resolution entities or material subsidiaries that are
16. 用以計算不屬認可機構的處置實體或重要附屬公司的
authorized institutions ...........................................................B5009
LAC比率的綜合基礎 ...........................................................B5012
16. Consolidated basis for calculating LAC ratios for
17. 用以計算資本的綜合基礎 .....................................................B5018
resolution entities or material subsidiaries that are not
authorized institutions ...........................................................B5013
17. Consolidated basis for calculating capital ..............................B5019
《金融機構(處置機制) (吸收虧損能力規定——銀行界)規則》 Financial Institutions (Resolution) (Loss-absorbing Capacity Requirements—
Banking Sector) Rules
2018年第195號法律公告 L.N. 195 of 2018
B4946 B4947
條次 頁次 Rule Page
第4部 Part 4
釐定最低LAC比率 Determination of Minimum LAC Ratios
第1分部——資本組成部分比率及處置組成部分比率 Division 1—Capital Component Ratio and Resolution Component Ratio
18. 資本組成部分比率 ................................................................B5020 18. Capital component ratio ........................................................B5021
19. 處置組成部分比率 ................................................................B5022 19. Resolution component ratio ..................................................B5023
20. 資本組成部分比率或處置組成部分比率的更改程序 ..........B5026 20. Procedure for varying capital component ratio or
resolution component ratio ....................................................B5027
第2分部——處置實體的最低外部LAC比率 Division 2—Minimum External LAC Ratios for Resolution Entities
21. 最低外部LAC風險加權比率 ...............................................B5030 21. Minimum external LAC risk-weighted ratio ..........................B5031
22. 最低外部LAC槓桿比率 .......................................................B5032 22. Minimum external LAC leverage ratio ..................................B5033
第3分部——重要附屬公司的最低內部LAC比率 Division 3—Minimum Internal LAC Ratios for Material Subsidiaries
23. 最低內部LAC風險加權比率 ...............................................B5032 23. Minimum internal LAC risk-weighted ratio ..........................B5033
24. 最低內部LAC槓桿比率 .......................................................B5034 24. Minimum internal LAC leverage ratio ...................................B5035
25. 模擬最低外部LAC風險加權比率及模擬最低外部 25. Modelled minimum external LAC risk-weighted ratio
LAC槓桿比率 .......................................................................B5034 and modelled minimum external LAC leverage ratio ............B5035
26. 內部LAC純量 ......................................................................B5034 26. Internal LAC scalar ...............................................................B5035
27. 增加內部LAC純量的程序 ...................................................B5038 27. Procedure for increasing internal LAC scalar ........................B5039
第4分部——維持最低LAC比率的規定 Division 4—Requirements to Maintain Minimum LAC Ratios
28. 處置實體須維持最低外部LAC比率的規定 ........................B5040 28. Requirement for resolution entities to maintain minimum
external LAC ratios ...............................................................B5041
29. 重要附屬公司須維持最低內部LAC比率的規定 ................B5042
29. Requirement for material subsidiaries to maintain
minimum internal LAC ratios ...............................................B5043
《金融機構(處置機制) (吸收虧損能力規定——銀行界)規則》 Financial Institutions (Resolution) (Loss-absorbing Capacity Requirements—
Banking Sector) Rules
2018年第195號法律公告 L.N. 195 of 2018
B4948 B4949
條次 頁次 Rule Page
30. 單獨LAC純量 ......................................................................B5046 30. Solo LAC scalar ....................................................................B5047
31. 延長有關限期 ........................................................................B5050 31. Extension of relevant period ..................................................B5051
32. 某些在2016年前指定的具全球系統重要性銀行的LAC 32. Further LAC ratio requirement for certain G-SIBs
比率：進一步規定 ................................................................B5050 designated before 2016 ...........................................................B5051
第5分部——最低LAC債務規定 Division 5—Minimum LAC Debt Requirement
33. 處置實體的最低LAC債務規定 ...........................................B5052 33. Minimum LAC debt requirement for resolution entities .......B5053
34. 重要附屬公司的最低LAC債務規定 ...................................B5054 34. Minimum LAC debt requirement for material
subsidiaries ............................................................................B5055
35. 減低最低LAC債務規定 .......................................................B5056
35. Reduction of minimum LAC debt requirement .....................B5057
第6分部——暫停LAC規定 Division 6—Suspension of LAC Requirements
36. 在某些事情發生後暫停LAC規定 .......................................B5060 36. Suspension of LAC requirements following certain
occurrences ............................................................................B5061
第5部 Part 5
計算吸收虧損能力 Calculation of Loss-absorbing Capacity
37. 計算處置實體的外部吸收虧損能力 .....................................B5062 37. Calculation of external loss-absorbing capacity of
resolution entity .....................................................................B5063
38. 外部吸收虧損能力的扣減 .....................................................B5064
38. Deductions from external loss-absorbing capacity ................B5065
39. 計算重要附屬公司的內部吸收虧損能力 ..............................B5066
39. Calculation of internal loss-absorbing capacity of
40. 內部吸收虧損能力的扣減 .....................................................B5068
material subsidiary .................................................................B5067
41. 處置機制當局可要求提供證據 .............................................B5070
40. Deductions from internal loss-absorbing capacity .................B5069
42. 規定不得納入或停止納入外部或內部吸收虧損能力中
41. Resolution authority may require evidence ............................B5071
的項目 ...................................................................................B5072
42. Requirement not to include, or to discontinue inclusion
of, items in external or internal loss-absorbing capacity ........B5073
《金融機構(處置機制) (吸收虧損能力規定——銀行界)規則》 Financial Institutions (Resolution) (Loss-absorbing Capacity Requirements—
Banking Sector) Rules
2018年第195號法律公告 L.N. 195 of 2018
B4950 B4951
條次 頁次 Rule Page
43. 就不得納入或停止納入外部或內部吸收虧損能力中的 43. Procedure for imposing requirement not to include, or to
項目施加規定的程序 ............................................................B5074 discontinue inclusion of, items in external or internal
loss-absorbing capacity ..........................................................B5075
44. 修改吸收虧損能力的計算方法 .............................................B5076
44. Revisions to methodology for calculating loss-absorbing
capacity ..................................................................................B5077
第6部 Part 6
披露 Disclosure
45. 釋義(第6部) .......................................................................B5078 45. Interpretation (Part 6) ............................................................B5079
46. 披露規定何時適用 ................................................................B5078 46. When disclosure requirements apply ......................................B5079
47. 主要指標——吸收虧損能力——季度披露 .........................B5080 47. Key metrics—loss-absorbing capacity—quarterly
disclosures ..............................................................................B5081
48. 吸收虧損能力的組成——半年度披露 .................................B5080
48. Composition of loss-absorbing capacity—semi-annual
49. 處置實體——法律實體層面的債權人位階——半年度
disclosures ..............................................................................B5081
披露 .......................................................................................B5082
49. Resolution entity—creditor ranking at legal entity level—
50. 重要附屬公司——法律實體層面的債權人位階——半
semi-annual disclosures ..........................................................B5083
年度披露 ................................................................................B5082
50. Material subsidiary—creditor ranking at legal entity
51. 監管資本票據及其他非資本LAC債務票據的主要特
level—semi-annual disclosures ...............................................B5083
點——半年度披露 ................................................................B5082
51. Main features of regulatory capital instruments and of
52. 披露的媒介 ............................................................................B5084
other non-capital LAC debt instruments—semi-annual
53. 披露的時間 ............................................................................B5088
disclosures ..............................................................................B5083
54. 披露報表的位置 ....................................................................B5092
52. Medium of disclosure ............................................................B5085
53. Timing of disclosure ..............................................................B5089
54. Location of disclosure statements ..........................................B5093
《金融機構(處置機制) (吸收虧損能力規定——銀行界)規則》 Financial Institutions (Resolution) (Loss-absorbing Capacity Requirements—
Banking Sector) Rules
2018年第195號法律公告 L.N. 195 of 2018
B4952 B4953
條次 頁次 Rule Page
55. 對披露報表的進一步規定 .....................................................B5094 55. Further requirements for disclosure statements .....................B5095
56. 集團披露及互聯網網站 ........................................................B5096 56. Group disclosures and internet websites ................................B5097
57. 核實 .......................................................................................B5100 57. Verification .............................................................................B5101
58. 專有或機密資料 ....................................................................B5102 58. Proprietary or confidential information .................................B5103
59. 重要性 ...................................................................................B5104 59. Materiality .............................................................................B5105
第7部 Part 7
強制執行 Enforcement
第1分部——須通知事宜 Division 1—Notifiable Matters
60. 須將沒有遵守或相當可能沒有遵守規定一事，通知處 60. Requirement to notify resolution authority of failure or
置機制當局 ............................................................................B5106 likely failure to comply ..........................................................B5107
第2分部——補救行動 Division 2—Remedial Action
61. 要求採取補救行動 ................................................................B5106 61. Requirement to take remedial action .....................................B5107
62. 要求實體採取補救行動的程序 .............................................B5108 62. Procedure for requiring entity to take remedial action ..........B5109
第8部 Part 8
由處置可行性覆檢審裁處作覆核 Review by Resolvability Review Tribunal
63. 申請覆核可覆核決定 ............................................................B5112 63. Application for review of reviewable decision ........................B5113
64. 裁定覆核申請 ........................................................................B5114 64. Determination of application for review ................................B5115
附表1 成為外部LAC債務票據須符合的合資格準則 ...........B5118 Schedule 1 Qualifying Criteria to be Met to be External LAC
Debt Instrument ...........................................................B5119
附表2 成為內部LAC債務票據須符合的合資格準則 ...........B5128
Schedule 2 Qualifying Criteria to be Met to be Internal LAC
Debt Instrument ...........................................................B5129
《金融機構(處置機制) (吸收虧損能力規定——銀行界)規則》 Financial Institutions (Resolution) (Loss-absorbing Capacity Requirements—
Banking Sector) Rules
2018年第195號法律公告 L.N. 195 of 2018
B4954 B4955
條次 頁次 Rule Page
附表3 扣減對本身的非資本LAC負債的曝險 .......................B5142 Schedule 3 Deduction of Holdings of Own Non-capital LAC
Liabilities ......................................................................B5143
附表4 扣減對其他非資本LAC負債的曝險 ..........................B5146
Schedule 4 Deduction of Holdings of Other Non-capital LAC
Liabilities ......................................................................B5147
《金融機構(處置機制) (吸收虧損能力規定——銀行界)規則》 Financial Institutions (Resolution) (Loss-absorbing Capacity Requirements—
Banking Sector) Rules
2018年第195號法律公告 第1部 Part 1 L.N. 195 of 2018
B4956 第1條 Rule 1 B4957
《金融機構(處置機制) (吸收虧損能力規定——銀行界) Financial Institutions (Resolution) (Loss-absorbing
規則》 Capacity Requirements—Banking Sector) Rules
(由金融管理專員根據《金融機構(處置機制)條例》(第628章) (Made by the Monetary Authority under section 19(1) of the Financial
第19(1)條訂立) Institutions (Resolution) Ordinance (Cap. 628))
第 1 部 Part 1
導言 Preliminary
1. 生效日期 1. Commencement
本規則自2018年12月14日起實施。 These Rules come into operation on 14 December 2018.
2. 釋義 2. Interpretation
(1) 在本規則中—— (1) In these Rules—
一級資本(Tier 1 capital)除第17條另有規定外—— Additional Tier 1 capital instrument (額外一級資本票據)—
(a) 就認可機構而言，具有《資本規則》第2(1)條所給 (a) in relation to an instrument issued by an authorized
予的涵義；或 institution, has the meaning given by section 2(1) of
the Ordinance; or
(b) 就其他實體而言，具有假若該實體是認可機構，則
《資本規則》第2(1)條便會給予該詞的涵義； (b) in relation to an instrument issued by any other
entity, has the meaning it would be given by section
二級資本(Tier 2 capital)除第17條另有規定外——
2(1) of the Ordinance if the entity were an
(a) 就認可機構而言，具有《資本規則》第2(1)條所給
authorized institution;
予的涵義；或
banking book (銀行帳)—
(b) 就其他實體而言，具有假若該實體是認可機構，則
(a) in relation to an authorized institution, has the
《資本規則》第2(1)條便會給予該詞的涵義；
meaning given by section 2(1) of the Capital Rules;
or
(b) in relation to any other entity, has the meaning it
would be given by section 2(1) of the Capital Rules
if the entity were an authorized institution;
《金融機構(處置機制) (吸收虧損能力規定——銀行界)規則》 Financial Institutions (Resolution) (Loss-absorbing Capacity Requirements—
Banking Sector) Rules
2018年第195號法律公告 第1部 Part 1 L.N. 195 of 2018
B4958 第2條 Rule 2 B4959
二級資本票據(Tier 2 capital instrument)—— capital adequacy ratio (資本充足比率)—
(a) 就認可機構所發行的票據而言，具有《資本規則》第 (a) in relation to an authorized institution, has the
2(1)條所給予的涵義；或 meaning given by section 3 of the Capital Rules; or
(b) 就其他實體所發行的票據而言，具有假若該實體是 (b) in relation to any other entity, has the meaning it
認可機構，則《資本規則》第2(1)條便會給予該詞 would be given by section 3 of the Capital Rules if
的涵義； the entity were an authorized institution;
內部吸收虧損能力(internal loss-absorbing capacity)——參閱 capital component ratio (資本組成部分比率)—see rule 18;
第39條；
capital consolidation group (資本綜合集團), in relation to an
內部非資本LAC債務票據 (internal non-capital LAC debt authorized institution, means the authorized institution’s
instrument)指不屬以下票據的內部LAC債務票據—— consolidation group within the meaning of section 4 of
the Capital Rules;
(a) 額外一級資本票據；或
Capital Rules (《資本規則》) means the Banking (Capital)
(b) 二級資本票據；
Rules (Cap. 155 sub. leg. L);
內部 LAC 風險加權比率 (internal LAC risk-weighted
CET1 capital instrument (CET1資本票據)—
ratio)——參閱第12條；
內部LAC純量(internal LAC scalar)——參閱第26條； (a) in relation to an instrument issued by an authorized
institution, has the meaning given by section 2(1) of
內部LAC債務票據(internal LAC debt instrument)指符合附
the Capital Rules; or
表2所列的合資格準則的票據；
(b) in relation to an instrument issued by any other
內部LAC槓桿比率(internal LAC leverage ratio)——參閱第
entity, has the meaning it would be given by section
13條；
2(1) of the Capital Rules if the entity were an
可歸類實體(classifiable entity)——參閱第4條； authorized institution;
可覆核決定(reviewable decision)指處置機制當局的決定(根 classifiable entity (可歸類實體)—see rule 4;
據本規則可由處置可行性覆檢審裁處覆核者)；
classification date (歸類日期), in relation to an entity that is a
resolution entity or material subsidiary, means—
(a) subject to paragraph (b), the date on which the
classification of the entity as a resolution entity or
material subsidiary takes effect; or
(b) if the entity has been declassified as a resolution
entity or material subsidiary and later reclassified,
the date on which the reclassification or, if the entity
《金融機構(處置機制) (吸收虧損能力規定——銀行界)規則》 Financial Institutions (Resolution) (Loss-absorbing Capacity Requirements—
Banking Sector) Rules
2018年第195號法律公告 第1部 Part 1 L.N. 195 of 2018
B4960 第2條 Rule 2 B4961
外部吸收虧損能力(external loss-absorbing capacity)——參閱 has been reclassified more than once, the latest
第37條； reclassification, takes effect;
外部非資本LAC債務票據 (external non-capital LAC debt clean HK holding company (香港純控權公司) means an HK
instrument)指不屬以下票據的外部LAC債務票據—— holding company—
(a) 額外一級資本票據；或 (a) the activities of which are limited to—
(b) 二級資本票據； (i) issuing funding instruments;
外部 LAC 風險加權比率 (external LAC risk-weighted (ii) holding funding instruments issued by its
ratio)——參閱第10條； subsidiaries; and
外部LAC債務票據(external LAC debt instrument)指符合附 (iii) any related ancillary activities; and
表1所列的合資格準則的票據；
(b) the liabilities of which that are none of Additional
外部LAC槓桿比率(external LAC leverage ratio)——參閱第 Tier 1 capital instruments, Tier 2 capital instruments
11條； or non-capital LAC debt instruments, and that, on a
交易帳(trading book)—— winding up of the company, would rank equally
with, or below, any Additional Tier 1 capital
(a) 就認可機構而言，具有《資本規則》第2(1)條所給
instruments, Tier 2 capital instruments or non-capital
予的涵義；或
LAC debt instruments, do not exceed 5% of the sum
(b) 就其他實體而言，具有假若該實體是認可機構，則 of—
《資本規則》第2(1)條便會給予該詞的涵義；
(i) the company’s loss-absorbing capacity; and
合成曝險(synthetic holding)——
(ii) any items that would constitute loss-absorbing
(a) 就認可機構而言，具有《資本規則》第35條給予合 capacity but for section 1(1)(e) of Schedule 1 or
成持有一詞的涵義；或 section 1(1)(d) of Schedule 2;
(b) 就其他實體而言，具有假若該實體是認可機構，則 consolidated basis (綜合基礎)—
《資本規則》第35條便會給予合成持有一詞的涵義；
(a) subject to paragraph (b), when used in relation to the
calculation of a LAC ratio—
(i) for a resolution entity or material subsidiary
that is an authorized institution, means the
basis set out in rule 15 on which the institution
calculates that ratio; or
(ii) for a resolution entity or material subsidiary
that is an HK holding company or HK affiliated