Regulatory Alerts2024-12-13
Added · Updated
Revised Supervisory Policy Manual Module CA-S-10 Fair Value Practices
The Hong Kong Monetary Authority issued a revised Supervisory Policy Manual module CA-S-10 on Fair Value Practices effective December 13, 2024. This update replaces previous versions from 2011 and 2013 to align supervisory expectations with current regulatory standards for authorized institutions. The document establishes comprehensive guidelines for the valuation and disclosure of fair value instruments within the banking sector.
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