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The Securities and Futures Commission ("SFC") recently published updated FAQs in respect of the requirements applicable to a Type 1 licensed corporation or registered institution ("Type 1 custodian")

Hong Kong Financial Reporting Standard (HKFRS) 10/International Financial Reporting Standard (IFRS) 10, entitled "Consolidated Financial Statements", became effective for annual periods commencing on or after 1 January 2013.

As explained in our previous Legal Update "New Companies Ordinance Expected to Take Effect in 2014", the new Companies Ordinance (CO) was gazetted on 10 August 2012 and is expected to take effect in 2014.

As financial markets globalize, particular markets have increasing opportunities to shape themselves by adopting processes, concepts and regulatory frameworks borrowed from other markets.

Hong Kong has become one of the world’s leading destinations for initial public offerings and has recently experienced record years in terms of the number of listings and overall deal value.

The Hong Kong Securities and Futures Commission (the "SFC") on 12 December 2012 published its consultation conclusions on the regulation of Hong Kong IPO sponsors (the "Consultation Conclusions").

As businesses are busy adjusting and adapting to the "new normal" brought about by the COVID-19 pandemic, Hong Kong's Securities and Futures Commission ("SFC") extended the deadline for...

Investors and asset managers continue to emphasize environmental, social, and governance ("ESG") factors as drivers of financial value in their investment products.

高等法院最近的一项判决确认，即使上市公司董事没有获得任何经济收益...

The Stock Exchange of Hong Kong Limited published its "Consultation Conclusions on Environmental, Social and Governance Reporting Guide" on 31 August 2012.

A recent High Court decision confirmed that directors of listed companies may be disqualified and / or ordered to personally compensate the company for the misappropriation...

Last Friday, the Securities and Futures Commission (SFC) issued a circular to announce the launch of a key risk indicator (KRI) platform to collect and analyse KRI data from selected licensed

On 2 June 2025, the Securities and Futures Commission ("SFC") announced a landmark Court decision requiring former senior executives of Combest Holdings Limited ("Combest") to pay HK$192 million in compensation to shareholders.

需注意，合资格的单一家办和家控工具必须由同一"家族成员"直接或间接拥有至少75%至95%的实益权益.

The Foreign Account Tax Compliance Act (FATCA) is an invasive piece of US legislation. It is designed to identify tax avoidance being undertaken by US entities.

On 28 November 2024, the Hong Kong Monetary Authority ("HKMA") launched the Digital Bond Grant Scheme ("DBGS") and began accepting applications.

On 7 April 2025, the Securities and Futures Commission ("SFC") issued circular 25EC22 setting out its regulatory approach to the provision of staking services by SFC-licensed virtual asset ("VA") trading platforms ("VATPs") to their clients.

In this newsletter, we provide a snapshot of principal Asian, US, European and selected international governance and securities law developments.