...The need for better fair value disclosures is an important part of the ongoing fair value debate. Fitch s analysts sometimes have the opportunity to talk to managements about issues that are not in the public domain, and the degree of reliability and assumptions around fair value measurements has been an important topic of discussion for financial institutions analysts looking at #### and #### financial reporting to date. This report highlights specific disclosures that Fitch considers helpful to credit analysts in evaluating fair value measurem ents. In addition, the report points out certain areas where more extensive disclosure would assist the reader in understanding a company s numbers. The report is primarily based on a review of #### annual reports and ##-Ks from the world s largest banking groups (listed in Appendix A on page ##) \##in particular, notes to financial statements, critical acco unting policies and summaries of significant accounting policies relevant...

Report Type: Special Report
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 Fitch Research
Fitch Ratings is a leading global rating agency committed to providing the world's credit markets with independent, timely and prospective credit opinions. Built on a foundation of organic growth and strategic acquisitions, Fitch Ratings has grown rapidly during the past decade gaining market presence throughout the world and across all fixed income markets.