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Practitioners — Accountants (CA/PA) · published 2026-05-28 · methodology v2.1

Meaning of yellow highlighting in the MAS Notice 637 (Amendment) 2024

What the RLB Specialist Panel found

2. Meaning of yellow highlighting in the MAS Notice 637 (Amendment) 2024

  • Question (paraphrased to protect IP): In MAS Notice 637 (Amendment) 2024, what do the yellow-highlighted passages signify, and will they appear in the final consolidated version of the Notice?
  • Source regulation: MAS Notice 637 — Risk-Based Capital Adequacy Requirements for Banks (Regulator portal: https://www.mas.gov.sg)
  • What AI assistants typically say: Multiple AI tools gave similar incorrect responses, describing the yellow highlighting as a generic visual aid — variously characterised as drawing attention to defined terms or cross-references, or as editorial annotations explaining what a particular insertion or deletion achieves. Neither characterisation matched the actual drafting convention used in MAS amendment notices.
  • What the regulator actually says: No regulator excerpt was available for direct quotation; practitioners should consult the amendment PDF on the MAS portal at https://www.mas.gov.sg to verify the precise drafting convention in force.
  • Why the AI went wrong: Both AI tools reasoned from general assumptions about how amendment documents use highlighting, rather than from the specific MAS drafting convention. In MAS amendment notices, yellow highlighting carries a precise technical meaning — marking either provisions with a deferred effective date or provisions entirely new to the notice — and neither AI tool retrieved that specific convention. An Accountants (CA/PA) acting on these descriptions would misunderstand which provisions are operative and when.
  • Cited source(s):
Impact for this audience

An Accountants (CA/PA) using AI to understand the operative structure of an MAS amendment notice could incorrectly advise a bank client on which provisions are already in force and which are deferred — with the AI's generic 'visual aid' or 'editorial annotation' characterisation replacing the precise effective-date or new-provision meaning of the yellow highlighting. A bank that implements provisions on the wrong timeline, or fails to implement deferred provisions at all, faces a capital adequacy compliance gap. For the practitioner, providing incorrect guidance on regulatory operative dates carries malpractice exposure and potential disciplinary consequences with ISCA.

References — raw findings (per AI model)
This finding also affects
← Previous finding Finding 1. Scope of MAS Notice 637 and the separate FHC notice designation Next finding → Finding 3. Content and scope of Annex 4D of consolidated MAS Notice 637
Cite this finding

Each finding has a stable Citation ID (RLB-F-… for aggregated case-study findings, RLB-H-… for raw per-model hallucinations) — like a DOI, the ID always resolves to the canonical finding even if URLs change.

Plain text 
RegLeg Specialist Panel (2026). "Meaning of yellow highlighting in the MAS Notice 637 (Amendment) 2024 — Practitioners — Accountants (CA/PA)." Citation ID: . RegLegBrief AI Hallucination Research, published 2026-05-28. https://reglegbrief.com/audiences/practitioners/sg/accountants-ca-pa/finding/q-NOTICE-637-CAPITAL-ADEQUACY-BANKS-2025-v1-012/
APA 7th edition 
RegLeg Specialist Panel. (2026). Meaning of yellow highlighting in the MAS Notice 637 (Amendment) 2024 [Hallucination finding ]. RegLegBrief AI Hallucination Research. https://reglegbrief.com/audiences/practitioners/sg/accountants-ca-pa/finding/q-NOTICE-637-CAPITAL-ADEQUACY-BANKS-2025-v1-012/
Bluebook / OSCOLA (US + UK legal) 
RegLeg Specialist Panel, Meaning of yellow highlighting in the MAS Notice 637 (Amendment) 2024 [], RegLegBrief AI Hallucination Research (May 28, 2026), https://reglegbrief.com/audiences/practitioners/sg/accountants-ca-pa/finding/q-NOTICE-637-CAPITAL-ADEQUACY-BANKS-2025-v1-012/.
BibTeX 
@misc{reglegbrief_,
  author    = {RegLeg Specialist Panel},
  title     = {Meaning of yellow highlighting in the MAS Notice 637 (Amendment) 2024},
  year      = {2026},
  publisher = {RegLegBrief AI Hallucination Research},
  note      = {Hallucination finding Citation ID: },
  url       = {https://reglegbrief.com/audiences/practitioners/sg/accountants-ca-pa/finding/q-NOTICE-637-CAPITAL-ADEQUACY-BANKS-2025-v1-012/}
}
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