40.64 Principle 28: [Reference documents: BCBS, High-level considerations on proportionality, July 2022; BCBS, Corporate governance principles for banks, July 2015; FSB, Enhancing the risk disclosure of banks, October 2012; BCBS, Enhancing bank transparency, September 1998; DIS10, DIS20, DIS21, DIS25, DIS26, DIS30, DIS31, DIS35, DIS40, DIS42, DIS43, DIS45, DIS50, DIS51, DIS60, DIS70, DIS75, DIS80, DIS85, DIS99.] The supervisor determines that banks and banking groups regularly publish information on a consolidated and, where appropriate, solo basis that is easily accessible and fairly reflects their financial condition, performance, risk exposures, risk management strategies and corporate governance policies and processes (including compensation practices). At least for internationally active banks, disclosure requirements are not less stringent than the applicable Basel standards.

40.65