Notices

Last Revised Date: 29 March 2019

Notice 1002 Auditors' Reports and Additional Information to be Submitted with Annual Accounts

Requirements for all merchant banks on the submission of external auditors' reports and additional information, and annual financial statements.

Financial Statements

Issued pursuant to:

Monetary Authority of Singapore Act (Cap. 186) section 28(3) read with Directive 6

Applies to: Merchant Bank (Locally Incorporated) , Merchant Bank (Branch)

View Notice Notice 1002 Auditors' Reports and Additional Information to be Submitted with Annual Accounts (443.9 KB)

This notice applies to all merchant banks. It sets out requirements on:

Types of audit reports and financial statements to be submitted.
Content and format of such reports.
Reporting timeframe.

29 Mar 2019: MAS Notice 1002 (Amendment) 2019 (453.1 KB) takes effect.
24 Dec 2018: MAS Notice 1002 (Amendment) 2018 (481.2 KB) takes effect.
09 Mar 2006: MAS Notice 1002 dated 09 March 2006 takes effect.
09 Mar 2016: MAS Notice 1002 dated 01 November 1985 is cancelled.

Appendix 1: Balance Sheet and Profit or Loss Account Form (15.6 KB)

Acts

Published Date: 30 December 1999

Monetary Authority of Singapore Act (Cap. 186)

Establishes the Monetary Authority of Singapore (MAS) and gives it the authority to regulate the financial services sector in Singapore.

Primary Dealers AML/CFT
Directives

Published Date: 03 March 1999

Directive 33 Financial Statements

Covers minimum information requirements in relation to a merchant bank's financial statements.

Financial Statements
Directives

Published Date: 01 November 1985

Directive 13 Auditing

Requirements for merchant banks on the annual appointment of auditors.

Appointment of Auditors
Directives

Published Date: 01 November 1985

Directive 6 Information to be Furnished by Merchant Banks

Requirements for merchant banks to furnish information to MAS.

Statistical Returns Financial Statements