This publication is the joint guidelines issued by the hong kong association of banks hkab and the hong kong monetary authority . the guideline sets out formal but non - statutory guidelines on how banks should deal with corporate borrowers who are in financial difficulties and the way in which corporate workouts should be handled by banks 本书由香港金融管理局与香港银行公会共同颁布，其中载有正式但并非法例规定的指引，包括机构应如何处理陷入财政困难且涉及多家银行的贷款客户。
