Per review of the FDIC's E-Banking audit procedures, there is a step regarding reviewing the bank's web site....one of the items it states to review for is - links to external website should have a disclaimer that the customer is leaving the bank's site. Should the disclaimer be separate from the disclaimer/disclosure that states the bank's liability for transactions/information provided at those linked sites?

The OCC's weblinking guidance is the most comprehensive info in print so far.

You may also want to check out this similar thread with possible disclosure language.