Journal Article
Overview of derivatives disclosures by major U.S. banks
Eller, Gregory E.; Edwards, Gerald A. (1995-09)
Federal Reserve Bulletin , Issue Sep , Pages 817-831

Journal Article
Derivatives disclosures by major U.S. banks, 1995
Eller, Gregory E.; Edwards, Gerald A. (1996-09)
This review of the 1995 annual reports of ten major U.S. commercial banks shows that public disclosure about derivatives activities continues to improve. Compared with reports for earlier years, banks are providing more types of information in greater depth and in ways that make the information more easily understood by readers of public financial statements. These large banks, in response to standards and recommendations promulgated by various groups as well as by shareholder concerns, have made significant strides in increasing the transparency of their derivatives activities.
Federal Reserve Bulletin , Volume 82 , Issue Sep , Pages 791-801