HONG KONG'S banks and deposit-taking companies will now have to disclose the level of their inner reserves when they open their books to the public, beginning December 31. Last night the Stock Exchange of Hong Kong announced a set of amendments to the Exchange Listing Rules concerning financial reporting. Now under the new amendments banks, restricted-licence banks and deposit-taking companies will have to conform to a number of new rules - including declaring their inner reserves - when preparing their books. Other changes announced last night by the exchange include: Giving the current replacement costs and credit weighted risk amounts for off-balance sheet exposures; Derivatives must now be disclosed by purpose i.e. hedging or trading; Segment information will be provided for profit before taxation, extraordinary items and minority interests, and total assets; The aggregate advances on which interest has been suspended or ceased to be accrued, together with the related amount of specific provisions, will be disclosed. In a statement last night, the exchange said these disclosures were equivalent to those set out in the Joint Technical Working Group on Financial Disclosure Recommendations for 1995 Accounts (Phase 11), which had been sent out to authorised institutions by the Monetary Authority.