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- Credit Exposures.
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(LAP)


)(IAS

IAS 1.29, IAS 30


LAP 12

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LAP 13

IAS 1.97, IAS 30.43,


IAS 32.47

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LAP 14

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(IAS 1.97, IAS


)30.43, IAS 32.47


(LAP)

LAP 15


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IAS 32.43 A

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LAP 15

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IAS 32.66

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LAP 16

LAP 17

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LAP 18

IAS 14

IAS 32.66 (b), IAS


30.40


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(LAP)

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LAP 19

)(IAS 30.26, IAS 37.86

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LAP 20 , 21

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LAP 20

)IAS 32.43 (c

)(IAS
(LAP)

LAP 22
)IAS 30.43 (b

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LAP 23

)IAS 30.43 (d

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LAP 24

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IAS 1.75, IAS 30.10


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BIS, Basel Committee on Banking Supervision September 2000, Best


Practices for Credit Risk Disclosure.

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