Disclosure of a banking group's main sources of funding, by geographical region and by product and counterparty types is also required. Risk management systems. Conditions of registration. The conditions of registration applied by the Reserve Bank to the registered bank. This information may be disclosed either in the General Disclosure Statement or in a Supplemental Disclosure Statement.
Market risk exposures.
An important feature of the disclosure framework is the emphasis it places on the role of directors in overseeing and taking ultimate responsibility for the management of their bank. The disclosure statement must be signed by each bank director or an appointed agent as being not false or misleading. A director may authorise another person to sign on his or her behalf, but if they do so the penalties still rest with the directors. The disclosure statements in the off-quarters are not subject to any mandatory external audit. First disclosure statements.