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Sound Practices for Loan Accounting, Credit Risk Disclosure and Related Matters

Task Force on Accounting Issues of the Basle Committee on Banking Supervision

Chairman:
Mr. Nicholas LePan
Office of the Superintendent of Financial Institutions, Ottawa

Commission Bancaire et Financière, Brussels

Mr. Marc Pickeur

Office of the Superintendent of Financial Institutions, Ottawa

Mr. David Robertson

Commission Bancaire, Paris

Mr. Philippe Bui

Deutsche Bundesbank, Frankfurt am Main

Mr. Karl-Heinz Hillen

Bundesaufsichtsamt für das Kreditwesen, Berlin

Mr. Ludger Hanenberg

Banca d'Italia, Rome

Mr. Carlo Calandrini

Bank of Japan, Tokyo

Mr. Hirotaka Hideshima

Financial Supervisory Agency, Tokyo

Mr. Satoshi Hirata

Banque Centrale du Luxembourg

Ms. Isabelle Goubin

De Nederlandsche Bank, Amsterdam

Mr. Jacques Peters

Finansinspektionen, Stockholm

Mr. Bengt-Allan Mettinger

Eidgenössische Bankenkommission, Bern

Mr. Andreas Bühlmann

Financial Services Authority, London

Mr. David Swanney

Board of Governors of the Federal Reserve System, Washington, D.C.

Mr. Gerald Edwards

Federal Reserve Bank of New York

Mr. Stefan Walter

Office of the Comptroller of the Currency, Washington, D.C.

Mr. Zane Blackburn

Federal Deposit Insurance Corporation, Washington, D.C.

Mr. Robert Storch

European Commission, Brussels

Mr. Patrick Brady

Secretariat of the Basle Committee on Banking Supervision, Bank for International Settlements

Mr. Magnus Orrell

This paper has also benefited from contributions made by the Basle Committee's Transparency Sub-group, chaired by Ms. Susan Krause of the Office of the Comptroller of the Currency.

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