WASHINGTON - The Federal Accounting Standards Board issued a study Monday that highlights model disclosures by nine regional banking companies to improve communications with investors.

The disclosures by Bank One Corp., BankBoston Corp. (now part of FleetBoston Financial Corp.), Fifth Third Bancorp, KeyCorp, PNC Financial Services Group Inc., State Street Corp., SunTrust Banks Inc., U.S. Bancorp, and Wachovia Corp. include data on loan growth, credit quality, fee income, operating efficiency, capital management, and management strategy.

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