Accounting and regulatory rules that require banks to provide the public with accurate information about their capital, risks taken and capital adequacy. Increasingly required under Basel II. – Regulatory requirements to disclose potential conflicts of interests in securities analyses and in recommendations to buy or sell securities. – See Basel III, Chinese Wall, trade disclosure, credit risk, market discipline, market abuse directive, disclosure, public, forecast report, transparency, consumer complaints, confidentiality. – Cf. BaFin’s Annual Report 2003, pp. 110 ff, ECB Monthly Report of January 2005, p. 55, BaFin Annual Report 2004, p. 125 (problems with cross-border dissemination of buy/sell recommendations), BaFin Annual Report 2008, p. 56 (new rules on disclosure), as well as the respective BaFin Annual Report, Deutsche Bundesbank Monthly Report of September 2010, p. 69 ff. (disclosure requirements in the wake of Basel-III; p. 78: guidelines on disclosure requirements; p. 80: overview).
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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