BIS loans paper: The Basle Committee of the Bank for International Settlements (BIS) has released a consultative paper on loan valuation, loan loss provisioning and credit risk disclosure. The BIS is inviting comments on the paper, a final version of which is due for release in the first half of next year. It can be downloaded from the BIS World Wide Web site, located at

The paper "provides guidance on sound practices with respect to key loan accounting issues, such as the

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