Form E Explained: The Sworn Financial Statement in Hong Kong Divorce
Last updated: 2026-07-15
When money is in issue in a Hong Kong divorce — maintenance, lump sums, property transfers — each party must complete Form E, the sworn Financial Statement. It is the backbone of the financial dispute resolution (FDR) process.
What Form E is and when it is required
Form E is a prescribed, sworn statement of your entire financial position, filed by both parties when either applies for ancillary relief. It is exchanged on a court-directed timetable, and everything in it is verified by affidavit — deliberately incomplete answers are treated seriously.
Forms mentioned in this section
What you must disclose
The duty is full and frank disclosure. Form E covers real property, bank and investment accounts, businesses, MPF and other pensions, insurance policies, vehicles and valuables, income from all sources, liabilities, and your estimated future needs. Supporting documents — typically twelve months of bank statements, salary records and property valuations — are exhibited.
Understating assets is rarely a shortcut: gaps invite a questionnaire from the other side and can lead the court to draw adverse inferences at trial.
After exchange: questionnaires and the FDR
After Forms E are exchanged, each side may raise a questionnaire seeking missing documents or explanations. The case then moves through a First Appointment to the Financial Dispute Resolution hearing, where a judge gives a without-prejudice indication to promote settlement. Most cases settle at or before FDR; the terms are then embodied in a consent order.
The factors the court weighs include the needs of any children, each party’s earning capacity, the standard of living during the marriage, its duration, contributions made by each party, and any disability.
Forms mentioned in this section