33(1) The financial statements of a merchant bank incorporated in Singapore shall contain such minimum information as the Authority may determine by notice in writing.
(2) The financial statements relating to the operations in Singapore of a merchant bank incorporated outside Singapore shall contain such minimum information as the Authority may determine by notice in writing.
(3) The minimum information as determined by the Authority under this Directive shall be in addition to the requirements under the Companies Act (Cap 50).
(4) In this Directive, "financial statements" means the annual balance sheet and profit and loss account.
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