2024-12-13

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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 standards for financial instrument fair value practices. This document outlines the regulatory expectations for authorized institutions regarding the determination and disclosure of fair values. It serves as the current supervisory framework superseding previous versions from 2011 and 2013.

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Hong Kong

Hong Kong Monetary Authority

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