For the year ended 31 December 2009
The 2009 version of the Illustrative Financial Statements for Authorized Institutions in Hong Kong is for a fictitious listed banking group incorporated in Hong Kong. The illustrative example is prepared in accordance with the requirements as set out in:
- The Hong Kong Companies Ordinance;
- The Listing Rules issued by the Stock Exchange of Hong Kong Limited;
- HKFRSs issued by the Hong Kong Institute of Certified Public Accountants;
- The disclosure requirements set out in the Banking (Disclosure) Rules under the Banking Ordinance; and
- The standardized approach under the Banking (Capital) Rules of the Banking Ordinance to calculate its capital charge for credit risk, market risk, and basic indicator approach under the Banking (Capital) Rules to calculate its operational risk.
No interpretations, standards or amendments have been early adopted.
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