Hong Kong Regulations

BANKING (DISCLOSURE) RULES - SECT 43

Related party transactions

Where an authorized institution has entered into transactions with related
parties, the institution shall disclose—

   (a)  the nature of the related party relationships and such information
        about the transactions and outstanding balances as is necessary for
        understanding the potential effect of the relationships on the
        financial statements of the institution; and

   (b)  the institution's policy for lending to related parties.