Published Date: 15 October 2005

Business Trusts Guidelines: Disclosure of Financial Information in Prospectuses

Guidelines for business trusts on the statutory requirements for disclosing financial information in prospectuses.

These guidelines set out MAS' regulatory objectives regarding provisions in the Securities and Futures (Offers of Investments)(Business Trusts) Regulations 2005, relating to the disclosure of financial information in prospectuses.

It covers:

  • Statutory requirements.
  • Audited financial information.
  • Change in accounting policies.
  • Interim financial information.
  • Trend information and profit forecast.