2024-12-13
Added · Updated
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.
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Superseded Document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Superseded Document
You may also be interested in
CIR
Archive
30 Dec 2011
Supervisory Policy Manual (SPM) CA-S-10 “Financial Instrument Fair Value Practices”
SPM-NGL
Archive
10 Dec 2013
CA-S-10 Financial Instrument Fair Value Practices
SPM-NGL
Archive
30 Dec 2011
CA-S-10 Financial Instrument Fair Value Practices