Regulatory Alerts2013-12-10
Added · Updated
Supervisory Policy Manual CA-S-10 Financial Instrument Fair Value Practices
The Hong Kong Monetary Authority issued Supervisory Policy Manual CA-S-10 to establish expectations for authorized institutions regarding fair value practices for financial instruments. The document requires institutions to implement robust governance frameworks, valuation methodologies, and internal controls to ensure accurate and consistent fair value measurements. It mandates comprehensive disclosure of fair value hierarchies and valuation techniques to enhance transparency and risk management within the financial sector.
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