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Enhancing Bank Transparency

Table of Contents

Transparency Sub-group of the Basle Committee on Banking Supervision
Executive Summary
1. Introduction
2. The Role of Public Disclosure in Promoting Safety and Soundness
  (a) Market discipline and the benefits of disclosure
  (b) Effective public disclosure
    (i) Achieving transparency
    (ii) Achieving market discipline
  (c) Potential drawbacks of public disclosure
3. The Role of Supervisors in Improving Transparency
  (a) Supervisors' role in setting and influencing disclosure standards and practices
  (b) Supervisory authorities' disclosure of information on banks
  (c) Supervisors' review of compliance with disclosure standards
4. Supervisory Information Needs
5. Qualitative Characteristics of Transparent Information
  (a) Comprehensiveness
  (b) Relevance and timeliness
  (c) Reliability
  (d) Comparability
  (e) Materiality
6. Recommendations for Enhancing Bank Transparency
  (a) Financial performance
  (b) Financial position (including capital, solvency and liquidity)
  (c) Risk management strategies and practices
  (d) Risk exposures
    (i) Credit risk
    (ii) Market risk
    (iii) Liquidity risk
    (iv) Operational and legal risks
  (e) Accounting policies
  (f) Basic business, management and corporate governance information
7. Conclusion

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