PD-B.1.2
This version of Module PD was replaced in April 2008. Click here for the current Module PD.
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 )
October 07