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REGULATORY REQUIREMENTS | 12 Months Ended
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Mar. 31, 2026
REGULATORY REQUIREMENTS |
| 26. | REGULATORY REQUIREMENTS
Schedule of regulatory requirements |  |  |  |  |  |  |  |
Capital requirement as of March 31, 2026 |  | Minimum regulatory capital requirements HK$’000 |  |  | Capital level maintained HK$’000 |
Bluemount Securities Limited |  |  | 3,000 |  |  |  | 5,160 |
BAML1 |  |  | 100 |  |  |  | 258 |
Capital requirement as of March 31, 2025 |  | Minimum regulatory capital requirements HK$’000 |  |  | Capital level maintained HK$’000 |
Bluemount Securities Limited |  |  | 3,000 |  |  |  | 4,532 |
BAML1 |  |  | 100 |  |  |  | 611 |
The Group’s operation subsidiaries maintain a capital level greater than the minimum regulatory capital requirements and it is in compliance with the minimum regulatory capital established by the HKSFC. 1 BAML is only required to file its regulatory returns for June and December of every year. The capital levels reflected for the years or periods end represented the latest submitted regulatory form information.

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- Definition The explanation of the initial application of the impairment requirements for financial instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 42P -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_42P&doctype=Standard -URIDate 2025-03-27 + Details
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