Notice 1013 Disclosure in Financial Statements

Requirements for merchant banks on disclosure in relation to financial statements.

Financial Statements

Issued pursuant to:

Directive 33 issued under the Monetary Authority of Singapore Act (Cap. 186) section 28

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

View Notice Notice 1013 Disclosure in Financial Statements (217.3 KB)

This notice applies to all merchant banks. It sets out the disclosure requirements for financial statements, in addition to those specified in the Companies Act (Cap.50) and Singapore Financial Reporting Standards.

01 Mar 2006: MAS Notice 1013 dated 01 March 2006 takes effect.
01 Mar 2006: MAS Notice 1013 dated 03 March 1999 is cancelled.

Notice 1013 Appendix 1 (22.5 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

Notice 1013 Disclosure in Financial Statements

Amendment Notes

Resources