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Penn State International Law Review

First Paragraph

In July 1988 after several years of negotiation among banking regulators, the Basle Committee on Banking Regulations and Supervisory Practices issued its final risk-based capital standards for banking institutions. Twelve nations signed the accord and agreed to implement the capital guidelines.' The growing interdependence of the international banking system and the varying levels of bank capital mandated by regulators in different nations led to the need for equivalent requirements among banks worldwide.

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