1 September 1998
This paper discusses the role of information in effective market discipline and effective banking supervision, recommending that banks provide timely information to market participants and that supervisors focus their efforts on encouraging high-quality public disclosure at reasonable cost (September 1998).
1 September 1998
The paper describes the essential elements of a sound internal control system. The principles set out in the paper are intended to be of general application and supervisory authorities should use them in assessing their own supervisory methods and procedures for monitoring how banks structure their internal control systems.
1 September 1998
These international disclosure standards reflect a consensus among securities regulators in the major capital markets as to the type of information that should be disclosed in cross-border offerings and listings of equity securities. The standards cover fundamental disclosure topics such as the description of the issuers' business, results of operations, management and the securities it plans to offer or list.