SUMMARY OF LEADING-PRACTICE DISCLOSURES
The leading practices discussed here were observed in our survey of the latest disclosures of twenty financial firms. Each disclosure is presently made by at least one firm, although few firms come close to making all of the disclosures. As such, the disclosures represent leading practices across a variety of risks and exposures, and some disclosures may not be relevant for firms that do not have significant exposure to the activity. Appendix B provides a general sense of the frequency of such disclosures in our sample. The disclosures are presented in the box on page 2 and are described more fully in this section. In addition, for each category of exposure, many of the surveyed firms provide the following details:
