Regulatory Alerts2024-08-06
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Guideline on the Application of the Banking (Disclosure) Rules
The Hong Kong Monetary Authority issues this non-statutory guideline to provide interpretative guidance to Authorized Institutions on applying the Banking (Disclosure) Rules. The document establishes five core disclosure principles requiring that information be clear, comprehensive, meaningful, consistent, and comparable. It details specific reporting obligations for institutions incorporated in and outside Hong Kong, including exemptions for de minimis entities and those not yet in business.
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