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Investor Presentaiton

MORGAN STANLEY BANK ASIA LIMITED UNAUDITED SUPPLEMENTARY FINANCIAL INFORMATION Year ended 31 December 2020 H. PILLAR 3 DISCLOSURE (CONTINUED) Table CRC: Qualitative disclosures related to credit risk mitigation In order to manage credit exposure arising from its business activities, the Company applies various credit risk management policies and procedures, see note 24 to the audited financial statements for further details. The Company's primary method of mitigating credit risk is the use of eligible collateral for the margin loan portfolio. Eligible collaterals include cash, marketable securities and other investment products. Majority of the Company's collaterals are cash and marketable securities, including equity securities, bonds and mutual funds, where collateral values are being revaluated daily. The Company maintains policies and procedures related to collateral management. It applies a conservative margin policy to ensure with a high degree of confidence that claims can be repaid in full through the liquidation of assets in the client portfolio securing the exposure. The Company enters into valid bilateral netting agreements with Morgan Stanley affiliates which satisfied the conditions set out under section 2 of the Banking (Capital) Rules for recognised netting. As at 31 December 2020, minimal recognised netting is applied for both on- and off-balance sheet exposures. Template CR3: Overview of recognised credit risk mitigation Exposures secured by Exposures unsecured: Exposures Exposures recognised carrying amount(1) As at US$'000 Exposures to be secured US$'000 secured by secured by recognised recognised credit derivative collateral guarantees contracts US$'000 US$'000 US$'000 31 December 2020 1 Loans 2 Debt securities 1,079,869 2,361,738 2,361,738 2,616,724 3 Total 3,696,593 2,361,738 2,361,738 4 Of which defaulted Loans included loans and advances and related accrued interest receivables. Note (1): For the extent to which loans and advances are covered by collaterals, please refer to "collateral and other credit enhancement" under note 24 to the audited financial statements. Unsecured exposures disclosed in the above table are either because the relevant collateral is not considered as recognised collateral, or the carrying amount of such recognised collateral is subject to standard supervisory haircut in accordance with the Banking (Capital) Rules. Table CRD: Qualitative disclosures on use of ECAI ratings under STC approach The Company uses the STC approach to calculate its credit risk. Standard & Poor's Rating Services, Moody's Investors Service and Fitch Ratings are the external credit assessment institutions (the "ECAIS") that the Company used to determine the risk weight of the exposure classes, including sovereign, bank, securities firm, corporate and other exposures which are not past due exposures. The Company follows the process as prescribed in Part 4 of the Banking (Capital) Rules to map ECAI issuer ratings to exposures booked in its banking book. 97 97
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