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FASB Proposes New Disclosures For Liquidity, Interest-Rate Risk

Posted on 6/28/2012

The Financial Accounting Standards Board (FASB) yesterday issued a proposal that would require banks to greatly expand disclosures of their liquidity and interest-rate risks. Standardized tables included in the proposed disclosures would show the expected maturities of all financial assets and liabilities, expected re-pricing gaps, and interest-rate sensitivity. The comment deadline on the proposal September 25.

To view the proposal visit:

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