A report on enhancing bank risk disclosures. Their objectives are sensible, and seven fundamental principles are suggested:

  • Disclosures should be clear, balanced and understandable.
  • Disclosures should be comprehensive and include all of the bank’s key activities and risks.
  • Disclosures should present relevant information.
  • Disclosures should reflect how the bank manages its risks.
  • Disclosures should be consistent over time. Continue reading
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