PD-B.1.2
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)