Public disclosure and supervisory information
that promote safety and soundness in banking systems

Basle Committee on Banking Supervision

Basle

September 1998

Transparency Sub-group of the Basle Committee on Banking Supervision

Table of Contents

Executive Summary

1. Introduction

2. The Role of Public Disclosure in Promoting Safety and Soundness

3. The Role of Supervisors in improving Transparency

4. Supervisory Information Needs

5. Qualitative Characteristics of Transparent Information

6. Recommendations for Enhancing Bank Transparency

7. Conclusion