PD-B.1.2
Past version: Effective from 01 Oct 2007 to 31 Mar 2008
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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