PD-A.2.4

Past version: Effective from 01 Apr 2008 to 30 Sep 2010
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The disclosures specified in this Module, which are in addition to those required by applicable accounting standards, must be reviewed by the bank's external auditors based upon agreed upon procedures (unless IFRS require that the concerned disclosures are audited). The disclosures in this Module may be presented as an accompanying document or appendices to the Annual Report or in the Notes to the Financial Statements at the discretion of the concerned bank.

April 2008