The ink is drying on the definitive version of Basel II, with only one or two minor wrinkles still to be ironed out. Barring any last-minute hiccups, the Switzerland-based Basel Committee on Banking Supervision expects to release the final document in a matter of months. But now the technical requirements are more or less agreed, attention is turning squarely to the not-so-small matter of implementation. And with a fair amount of flexibility written into the new Accord, much will depend on h
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