2024-12-13

Added · Updated

Revised Supervisory Policy Manual Module CA-S-10 Fair Value Practices

The Hong Kong Monetary Authority issued a revised version of Supervisory Policy Manual Module CA-S-10 to align fair value practices with the Consolidated Basel Framework's prudent valuation guidance and latest accounting standards. This update replaces the previous module titled 'Financial Instrument Fair Value Practices' and incorporates specific policy clarifications for authorized institutions. The revised module is accessible via the HKMA public website and the Supervisory Communication Website.

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Hong Kong Monetary Authority

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