What is Risk Disclosure

This study aims to develop a proposed framework to explain the impact of disclosure of credit risks on financial reports to achieve bank stability in accordance with the requirements of the decisions of the Basel Committee. The results of the study showed there are specific criteria that can be relied upon in order to measure bank credit risk, create a provision, classify customers and creditworthiness. It is possible to incorrectly classify the merit of a customer to improve his image in front of investors and stakeholders and thus the value and the stability of the bank. The framework proposed by the researcher aids in the disclosure of bank credit risk of commercial banks to obtain more efficiency, competition, stability.