This means that the equity capital ratios would present a bank in too positive a light if, for example, credit risks were not adequately reflected in the accounts. BIS Review 107/1998  -2-  III There is no doubt that the informative value of the annual accounts is the main consideration in the present IASC-IOSCO plan.
The German banking supervisory authority, too, is giving the project its explicit support. It agrees that the market players on the international financial markets must provide more transparency, thereby fostering the stabilisation of the financial markets. This stabilisation will be achieved through improving market discipline.