Hong Kong Regulations

BANKING (DISCLOSURE) RULES - SECT 10

Materiality

(1) The senior management of an authorized institution shall ensure that a
disclosure made by the institution pursuant to these Rules contains all the
material information.

(2) In this section—

"material information" (重要資料) means information—

   (a)  which is required to be disclosed under these Rules; and

   (b)  which, if it were not disclosed or were misstated, could change or
        influence the assessment or decision of a person relying on the
        disclosure concerned for the purposes of making investment or other
        economic decisions.

"material information" (重要資料)