PD-B PD-B General guidance and best practice
PD-B.1 PD-B.1 Guidance provided by other international bodies
Basel Committee on Banking Supervision: Various papers
PD-B.1.1
The papers below are to be taken as guidance by licensees in order to improve public disclosure practices.
PD-B.1.2
The
Basel Committee on Banking Supervision has issued various papers in relation to the subject matter of this module. These papers are listed as below:• 'Enhancing Bank Transparency' — September 1998 (see www.bis.org/publ/bcbs41.pdf)• 'Sound Practices for Loan Accounting and Disclosure' — July 1999 (see www.bis.org/publ/bcbs55.pdf)• 'Best Practices for Credit Risk Disclosure' — September 2000 (see www.bis.org/publ/bcbs74.pdf)PD-B.1.3
In addition, the
Basel Committee , in conjunction with the International Organization of Securities Commissions (IOSCO) has issued the following papers that relate to the subject matter of this module:• 'Public Disclosure of the Trading and Derivatives Activities of Banks and Securities Firms' — November 1995 (see www.iosco.org document no. IOSCOPD48)• 'Recommendations for Public Disclosure of Trading and Derivatives Activities of Banks and Securities Firms' — October 1999 (see www.bis.org/publ/bcbs48.pdf)• 'Intra-group Transactions and Exposure Principles' — December 1999 (see www.bis.org/publ/bcbs62.pdf)• 'Risk Concentrations Principles' — December 1999 (see www.bis.org/publ/bcbs43.pdf)
