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PD-B.1.2

This version of Module PD was replaced in April 2008. Click here for the current Module PD.

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)
October 07