CAPITAL ACCORDS: Disputes with Germany over accounting issues are preventing the Basel Committee for Banking Supervision from finalizing proposed revisions to the risk-based capital accords. An earlier draft would have required higher reserves for loans to hedge funds and used public debt ratings to determine how much capital a bank must hold on loans to sovereign governments. Release of the proposal is not expected before June.

WEB SITE DISCLOSURES: The OCC will issue guidelines this month on how bank Web sites should disclose their privacy policies.

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