Regulatory Alerts2025-11-27
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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 across banks. It further details specific application requirements, exemption criteria, and mandatory disclosure templates for institutions incorporated in and outside Hong Kong.
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