Securities and Futures Act (SFA): Chapter 289 of Singapore Laws - Primary legislation governing securities offerings, including prospectus requirements, disclosure obligations, and regulatory framework for securities issuance
Companies Act: Key legislation governing corporate requirements including corporate borrowing powers, financial reporting standards, and directors' duties in relation to debt offerings
MAS Guidelines on Corporate Bonds: Regulatory guidelines issued by Monetary Authority of Singapore specifically addressing corporate bond offerings, including issuance requirements and compliance standards
SGX Listing Manual: Requirements and regulations for listing debt securities on the Singapore Exchange, including ongoing compliance obligations
Prospectus Requirements under SFA: Detailed requirements for prospectus preparation, including disclosure requirements, exemptions, and content specifications under the Securities and Futures Act
Singapore Financial Reporting Standards: Financial disclosure and reporting requirements applicable to debt offerings, including standards for financial statements and material information disclosure
MAS Notice PSN02: Anti-money laundering requirements and guidelines, including Know Your Customer (KYC) procedures for debt offerings
Income Tax Act: Tax legislation relevant to debt offerings, including provisions on taxation of interest income and deductibility of interest expenses
Stamp Duties Act: Legislation governing stamp duty implications for debt instruments and related documentation
Withholding Tax Requirements: Regulations governing withholding tax obligations on interest payments to debt security holders, particularly for cross-border offerings
