Hong Kong Regulations

SECURITIES AND FUTURES (KEEPING OF RECORDS) RULES - SECT 8

Particular record keeping requirements for asset management

For the purposes of section 3(2)(b), an intermediary licensed or registered
for asset management which holds client assets shall, in relation to the
businesses which constitute that regulated activity, keep such records as are
sufficient to show, in respect of each client for whom it holds client assets,
particulars of the client's assets and liabilities, including any financial
commitments and contingent liabilities.