IMF Working Papers

Transparency in Central Bank Financial Statement Disclosures

ByKenneth Sullivan

April 1, 2005

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Kenneth Sullivan. "Transparency in Central Bank Financial Statement Disclosures", IMF Working Papers 2005, 080 (2005), accessed 12/22/2025, https://doi.org/10.5089/9781451860993.001

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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

The IMF's development of the Code of Good Practices on Transparency in Monetary and Financial Policies and the introduction of safeguards assessments have increased emphasis on transparency of the disclosures made in central bank financial statements. This paper, which updates WP/00/186, looks at the disclosure requirements for central banks under International Financial Reporting Standards and provides practical guidance for those responsible for preparing central bank financial statements.

Subject: Banking, Central bank balance sheet, Central banks, Currencies, Financial instruments, Financial regulation and supervision, Financial statements, Market risk, Money, Public financial management (PFM)

Keywords: asset portfolio, business reason, cash flow statement, cash position, central bank, Central bank balance sheet, central bank circumstances, central bank financial statements, commercial bank, cost information, Currencies, disclosure, fair value, financial statement disclosure, financial statement user, financial statements, foreign currency, Global, IAS, income statement, Market risk, monetary policy, New Zealand central bank bank operation, risk disclosure, transparency, WP

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