Banks Act, 1990 (Act No. 94 of 1990)RegulationsRegulations relating to BanksChapter III : Corporate Governance43. Public disclosureSubregulation (2) |
| (2) | Without derogating from the provisions of subregulation (1), unless specifically otherwise stated, in accordance with the provisions of the framework for the preparation and presentation of financial statements, read with the relevant requirements of Financial Reporting Standards that may be issued from time to time and such directives as may be issued in writing by the Registrar, a bank shall, as a minimum, disclose in its financial statements and/ or other disclosures to the public, appropriate qualitative and quantitative information in respect of the broad categories of information specified below: |
[Words preceding regulation 43(2)(a) substituted by regulation 24(f) of Notice No. 297, GG 40002, dated 20 May 2016]
(d) Types of risk to which the bank is exposed
(e) Nature and extent of risk exposures