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Published date: 14 June 2006

Sound credit risk assessment and valuation for loans

Members of the Task Force on Accounting Issues of the Basel Committee on Banking Supervision

Chairman: Prof Dr Arnold Schilder, The Netherlands Bank, Amsterdam

Mr Gerald Edwards Jr, Senior Advisor on Accounting and Auditing Policy

Banking, Finance and Insurance Commission, Brussels

Mr Marc Pickeur

Office of the Superintendent of Financial Institutions Canada, Toronto

Ms Karen Stothers

Banking Commission, Paris

Ms Sylvie Mathérat

Deutsche Bundesbank, Frankfurt am Main

Mr Karl-Heinz Hillen

Federal Financial Supervisory Authority (BaFin), Bonn

Mr Ludger Hanenberg

Bank of Italy, Rome

Mr Carlo Calandrini

Bank of Japan, Tokyo

Mr Keiji Fukuzawa

Financial Services Agency, Tokyo

Mr Kenji Oki

Surveillance Commission for the Financial Sector, Luxembourg

Ms Diane Seil

The Netherlands Bank, Amsterdam

Mr Ries de Kogel

Bank of Spain, Madrid

Mr Anselmo Diaz Fernandez