Notice 1013 Disclosure in Financial Statements

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

Financial Statements

Issued pursuant to:

Banking Act (Cap. 19) section 55(1)

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

View Notice Notice 1013 Disclosure in Financial Statements (564.6 KB)

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

01 Jul 2021: MAS Notice 1013 dated 29 June 2021 takes effect.
01 Jul 2021: MAS Notice 1013 dated 1 March 2006 (last revised on 21 December 2020) (110.7 KB) is cancelled .
22 Dec 2020: MAS Notice 1013 (Amendment) 2020 (125.1 KB) takes effect.
01 Mar 2006: MAS Notice 1013 dated 01 March 2006 takes effect.
01 Mar 2006: MAS Notice 1013 dated 3 March 1999 is cancelled.

Directives

Last Revised Date: 01 July 2021

Directive 13 Auditing [Cancelled]

Requirements for merchant banks on the annual appointment of auditors.

Appointment of Auditors
Directives

Last Revised Date: 01 July 2021

Directive 33 Financial Statements [Cancelled]

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

Financial Statements
Acts

Published Date: 30 December 1999

Monetary Authority of Singapore Act 1970

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

Primary Dealers AML/CFT

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Notice 1013 Disclosure in Financial Statements

Amendment Notes