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  • Basel Committee on Banking Supervision: Various papers

    • PD-B.1.2

      The papers below set best practice standards and are to be taken as guidance by licensees in order to improve public disclosure practices:

      •  '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:

      •  '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)