Regulatory Alerts2026-03-10
Added
MAS Notice 607 Publication of Financial Statements
The Monetary Authority of Singapore issues Notice 607 to mandate that all banks in Singapore include specific disclosures, such as auditor reports and capital adequacy ratios, in their annual financial statements. The regulation requires banks to publish their annual balance sheets and profit and loss accounts in local daily newspapers or on their websites. Additionally, banks must provide this financial information to any member of the public upon request.
Notices
Last Revised Date: 10 March 2026
Notice 607 Publication of Financial Statements
Covers information that all banks in Singapore are required to include in their publication of annual financial statements.
Financial Statements
Issued pursuant to:
Banking Act 1970 sections 25(2) and 25(4)
Applies to:
Full Bank (Locally Incorporated)
,
Full Bank (Branch)
,
Wholesale Bank (Branch)
,
Wholesale Bank (Locally Incorporated)
View Notice
Notice 607 Publication of Financial Statements
(123.3 KB)
This notice applies to all banks in Singapore. It requires a bank to:
Include the necessary information (e.g. auditor's report, capital adequacy ratio) in its publication of annual financial statements.
Provide information to members of public upon request.
10 Mar 2026
MAS Notice 607 (Amendment) 2026 (145.1 KB) takes effect from 1 January 2027
24 Sep 2020
MAS Notice 607 (Amendment) 2020 (127.2 KB) . 14 Feb 2003 MAS Notice 607 dated 14 February 2003 takes effect and apply to financial statements of banks for financial years beginning from or after 1 January 2002.
14 Feb 2003 MAS Notice 607 dated 11 November 2002 is cancelled.
Covers disclosure requirements in relation to a bank's financial statements.
Sets out the requirement for all banks to publish their annual balance-sheet, profit and loss account and certain information in local daily newspapers or banks' internet website, and make available the information to any person upon the person's request.