Disclosure Regime for Financial Institutions

The evolving regulatory practices for banks and other financial institutions, in particular the New Basel Capital accord, places a strong emphasis on harnessing market forces,
through adequate disclosure and enhanced transparency of financial institutions. The strengthening of transparency and market discipline is designed to complement the capi­tal requirements and supervisory review and other tools of official supervision in promot­ing soundness. This section highlights key issues in assessing the adequacy of disclosure regime for financial institutions.

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