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  • Basel Committee on Banking Supervision: Various papers [Deleted with Section PD-B.1.1 on April 2016]

    • PD-B.1.2 [Deleted with Section PD-B.1.1 on April 2016]

      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)
      •   Basel II The Third Pillar — Market Discipline — June 2006.
      April 2008

    • PD-B.1.3 [Deleted with Section PD-B.1.1 on April 2016]

      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:

      •   '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)
      April 2008

    • PD-B.1.4 [Deleted with Section PD-B.1.1 on April 2016]

      The Islamic Financial Services Board has issued the following paper which makes recommended disclosures for Islamic banks:

      •   'Disclosures to promote transparency and market discipline for institutions offering Islamic financial services — December 2006 (see www.ifsb.org/)
      April 2008