Since these are provisional rules prior to the full implementation of the Basel II framework there can be arguments against disclosure. The few years involved can be perceived as a running-in period during which the previous dialogue between the banks and the Authority concerning provisions is supplemented by a dialogue on capital adequacy.
Danmarks Nationalbank would like to emphasise, however, that the assessment of the need for capital should be disclosed when the full Basel II framework is implemented. 2  BIS Review 74/2004  The financial markets and the financial products are becoming more and more technically advanced and sophisticated. New products are constantly appearing to match customers’ changing needs and preferences.