Title[ Part 4: The Third Pillar — Market Discipline
Section[ II. The disclosure requirements121
820. The following sections set out in tabular form the disclosure requirements under
Pillar 3. Additional definitions and explanations are provided in a series of footnotes.
A. General disclosure principle
821. Banks should have a formal disclosure policy approved by the board of directors that addresses the bank’s approach for determining what disclosures it will make and the internal controls over the disclosure process. In addition, banks should implement a process for assessing the appropriateness of their disclosures, including validation and frequency of them.
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