Singapore’s Noble Queries Focus on Mark-to-Market Gains

  • Restructuring hangs in balance after regulators launched probe
  • Noble pushed back deadline for debt deal to address concerns

Photographer: Nicky Loh/Bloomberg

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Singaporean regulators investigating Noble Group Ltd. have focused their questions so far on the company’s use of mark-to-market accounting, according to people familiar with the matter.

The struggling commodity trader was thrown into fresh crisis last week after Singapore announced a three-agency probe into Noble’s accounts just days before a marathon $3.5 billion debt restructuring was due to complete. On Sunday, Noble said it would delay the deadlineBloomberg Terminal for that deal to Dec. 11 to "fully address all concerns of the regulators."