Appendix 2

Questions of Semi-Structured Interview

1 How banks are adopting financial instrument disclosures requirement in their financial
statements?
2 What are the initial preparation activities that they have to be undertaken?
3 How they have developed their knowledge about the newly introduced standards?
4 How they have developed relevant assumptions and what are the underline
justifications behind them?
5 What are the challenges that they have to face when complying with the disclosure
requirement and how they have overcome it?
6 What are the benefits that will result from adoption of those requirements?
7 What are their future thoughts about development of financial instrument disclosures?

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