2024-12-13

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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CIR

Current

Issue Date:

13 Dec 2024

20241225-13-EN.pdf (183.1 KB)

Topic:

Capital Adequacy - Others

Disclosure - Others

Group:

All Authorized Institutions

Directly related Document

Cross referenced Document

Version History

Superseded Document

Directly related Document

SPM-NGL

Current

13 Dec 2024

CA-S-10 Fair Value Practices

SPM-NGL

Current

13 Dec 2024

CA-S-10 Fair Value Practices

Cross referenced Document

Version History

Superseded Document

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