PD-B.1.2
Past version: Effective from 01 Apr 2008 to 30 Jun 2015
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The papers below set best practice standards and are to be taken as guidance by licensees 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