Chapitre 5 - The international financial institutions - the Paris Club arranges rescheduling and debt relief with public creditors under the conditions that reforms are carried out in the indebted country. The London club follows the same model for debt held by private creditors; - the International Association of Insurance Supervisors (IAIS) for a coherent overseeing of the insurance industry was founded in 1994 and seeks to maintain stable, safe and fair insurance markets, with regulators in more than 140 countries. It is a non- profit organization with voluntary membership also domiciled in Basel, Switzerland; - the International Accounting Standards Board (IASB) which releases accounting and auditing standards and notably requirements regarding financial disclosure or footnotes; - the International Organization for Standardization (ISO) headquartered in Geneva, operating in 164 countries, and founded in 1947, is an independent non- governmental organization advances worldwide industrial and commercial norms to facilitate world trade. & TECHNICAL TERMS The Bank for International Settlements (BIS) The Basel Committee on Banking Supervision (BCBS) The International Organization of Securities Commissions (IOSCO) A secretariat The Financial Stability Board (FSB) The Financial Action Task Force on Money Laundering (FATF) The Organisation for Economic Co- operation and Development (OECD) A stress test The European Banking Authority (EBA) The Paris Club The London Club The International Association of Insurance Supervisors (IAIS) The International Accounting Standards Board (IASB) The International Organization for Standardization (ISO) Financial disclosure Financial footnotes Banque des règlements internationaux (BRI) Le Comité de Bâle sur le contrôle bancaire L'Organisation internationale des commissions de valeurs (OICV) Un secrétariat Le Conseil de stabilité financière (CSF) Le Groupe d'Action Financière (GAFI) Organisation de coopération et de développement économiques (OCDE) Une simulation de crise, un test de résistance L'Autorité bancaire européenne (ABE), l'Autorité européenne de surveillance Le club de Paris Le club de Londres L'Association Internationale des Contrôleurs d'Assurance (AICA) « Le Bureau international des normes comptables » L'Organisation Internationale de Normalisation La communication financière (les déclarations) Les notes (parties intégrantes des) états financiers 85