风险管理操作及相关体系
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Active Board and Management Oversight 董事会和管理层的积极监控
Role of Management 管理层的作用
– Has detailed knowledge of major business lines including risks and strategies 详细了解主要业务种类， 详细了解主要业务种类，包括风险和战略 – Includes the chief risk officer and other risk strategists 包括风险管理总监和风险战略家 – Implements strategies to limit risks 实施风险控制战略 – Develops policies and procedures for all business lines 为所有业务制定方针和操作程序
14
Adequate Risk Monitoring and Information Systems 良好的风险监测和信息系统
Identification and measurement of material risk exposures through MIS 通过管理信息系统对重要风险敞口进行识别和计量 MIS reports should address all material risks and be accurate and timely 管理信息系统报告应包括所有重要风险，并应准确及时 MIS reports should be tailored to specific risks including credit, market and operational 管理信息系统报告应针对特定风险，包括信用、市场和操 作风险 Documentation of key assumptions, data sources and procedures 记录主要假设、数据来源和程序
6
Key Elements of Risk Management 风险管理的主要因素
Active Board and Senior Management Oversight 董事会和高级管理层积极监控 Adequate Policies, Procedures and Limits 适宜的方针、程序和限制 Adequate Risk Measurement, Monitoring, and Management Information Systems 适宜的风险计量、监测和管理信息系统 Comprehensive Internal Controls 全面的内控管理
12
Adequate Policies, Procedures and Limits 适宜的方针、 适宜的方针、程序和限制
Is tailored to types of risks within the institution 针对银行内的各类风险制定 Adequately identifies, measures, monitors and controls risks imposed by significant activities 对重大行为引起的风险进行识别、计量、监测和 控制 Is consistent with management’s experience level, the institution’s stated objectives and overall financial strength 与管理层的经验水平、银行的既定目标和整体财 务实力相一致
15
Comprehensive Internal Controls 全面内控管理
Critical to the safety and soundness of the institution in general and risk management in particular 对于银行的整体安全和稳定、特别是风险管理 至关重要 Important responsibility of management establishing and monitoring an effective system of internal controls 管理层的重要职责—建立有效的内控机制并予 以监督
Risk Management Practices and Related Systems 风险管理操作及相关体系
Federal Reserve System
Definition of Risk Management 风险管理的定义
Risk Management is the process of identifying, measuring, monitoring and controlling risks 风险管理指风险的识别、计量、监测和控 制的过程 Risk Management Systems - are mechanisms established by an institution to perform this function 风险管理体系—银行建立的执行此项职能 的机制
5
Benefits of Risk Management 风险管理的好处
Adequate compensation for risks incurred 风险发生后的适度补偿 Competitive advantage 增强竞争优势 Prevents or mitigates losses 防止或减少损失 Promotes corporate understanding and controls 推动公司内部的理解和管理
7
Role of the Board of Directors 董事会的作用
Board of Directors - Has ultimate responsibility for the level of risks taken by the institution 董事会—对机构承担的风险级别负最终责任 Branch of a Foreign Banking Organization Senior Local Management and the Board of Directors at Head Office 外国银行机构的分行—当地高级管理层及总行 董事会
Credit risk 信用风险 Market risk 市场风险 Liquidity risk 流动性风险 Operational risk 操作风险 Legal risk 法律风险 Reputational risk 信誉风险
4
Controlling Risks 风险的控制
Methods to control the risks 控制风险的方法
8
Active Board and Management Oversight 董事会和管理层的积极监控
Role of the Board of Directors 董事会的作用
– Approves overall business strategies and significant policies 批准整体业务战略和重大方针政策 – Oversees senior management and ensures their understanding of risks in the institution 监督并确保高级管理人员了解银行内部的风险 – Large institution - clarifies and ensures understanding of the types of risk to which the institution is exposed 大银行—明确、 大银行—明确、了解银行面临的各类风险 – Monitors risk profile 监督风险状况
– Eliminate or avoid - decide not to pursue a specific activity 消除或避免—决定不进行某一行为 — – Transfer - another party assumes the risk - e.g., loan participation 转移—另一方承担风险—如联合贷款 – Reduce - mitigation techniques such as hedging 降低—采用化解方法，如对冲 – Retain - keep and monitor the risk 保留—保持并监测风险
11
Active Board and Management Oversight 董事会和管理层的积极监控
Role of Management, cont. 管理层的作用（续）
– Communicates their concern on the importance of internal controls 传达他们对于内控重要性的关注 – Has a thorough understanding of banking and financial market activities 透彻了解银行业和金融市场的行为 – Promotes ethical standards and compliance with laws and regulations 提高道德标准， 提高道德标准，推动法律法规的遵守
9
Active Board and Management Oversight 董事会和管理层的积极监控
Role of the Board of Directors, cont. 董事会的作用（续）
– Approves the risk profile for each of the six specific risks 批准六类风险的预测 – Appoints a chief risk manager for the institution 委任银行的风险管理经理 – Reviews regular reports on changes in the risk profile 定期评估风险预测变化报告
16
Comprehensive Internal Controls 全面内控管理
Key elements of internal controls: 内控管理的主要因素：
– Adequate segregation of duties 恰当的职责分工 – Independent testing - e.g. audit 独立检测—如审计 独立检测— – Appropriate to the type and level of risks 与风险种类、水平相一致 – Clear lines of authority and responsibility 权责清晰 – Appropriate reporting lines 报告渠道畅通
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Identifying Risks 风险的识别
Where Risks should be Identified 风险识别领域
– Institution-wide 整个机构 – Business lines 业务部门 – Products 产品 – Transactions 交易
3
Types of RiHale Waihona Puke Baiduks Identified 风险的种类
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Policies/Procedures/Limits in Foreign Banking Organizations 外国银行机构的方针/程序/ 外国银行机构的方针/程序/限制
Integral relationship between local policy and Head Office policy 当地政策与总行政策关系紧密 Appropriateness of Head Office directives for the locale 总行对当地分行的指示适宜 Compliance with local laws and regulations 遵守当地法律法规
Active Board and Management Oversight 董事会和管理层的积极监控
Role of Management 管理层的作用
– Has detailed knowledge of major business lines including risks and strategies 详细了解主要业务种类， 详细了解主要业务种类，包括风险和战略 – Includes the chief risk officer and other risk strategists 包括风险管理总监和风险战略家 – Implements strategies to limit risks 实施风险控制战略 – Develops policies and procedures for all business lines 为所有业务制定方针和操作程序
14
Adequate Risk Monitoring and Information Systems 良好的风险监测和信息系统
Identification and measurement of material risk exposures through MIS 通过管理信息系统对重要风险敞口进行识别和计量 MIS reports should address all material risks and be accurate and timely 管理信息系统报告应包括所有重要风险，并应准确及时 MIS reports should be tailored to specific risks including credit, market and operational 管理信息系统报告应针对特定风险，包括信用、市场和操 作风险 Documentation of key assumptions, data sources and procedures 记录主要假设、数据来源和程序
6
Key Elements of Risk Management 风险管理的主要因素
Active Board and Senior Management Oversight 董事会和高级管理层积极监控 Adequate Policies, Procedures and Limits 适宜的方针、程序和限制 Adequate Risk Measurement, Monitoring, and Management Information Systems 适宜的风险计量、监测和管理信息系统 Comprehensive Internal Controls 全面的内控管理
12
Adequate Policies, Procedures and Limits 适宜的方针、 适宜的方针、程序和限制
Is tailored to types of risks within the institution 针对银行内的各类风险制定 Adequately identifies, measures, monitors and controls risks imposed by significant activities 对重大行为引起的风险进行识别、计量、监测和 控制 Is consistent with management’s experience level, the institution’s stated objectives and overall financial strength 与管理层的经验水平、银行的既定目标和整体财 务实力相一致
15
Comprehensive Internal Controls 全面内控管理
Critical to the safety and soundness of the institution in general and risk management in particular 对于银行的整体安全和稳定、特别是风险管理 至关重要 Important responsibility of management establishing and monitoring an effective system of internal controls 管理层的重要职责—建立有效的内控机制并予 以监督
Risk Management Practices and Related Systems 风险管理操作及相关体系
Federal Reserve System
Definition of Risk Management 风险管理的定义
Risk Management is the process of identifying, measuring, monitoring and controlling risks 风险管理指风险的识别、计量、监测和控 制的过程 Risk Management Systems - are mechanisms established by an institution to perform this function 风险管理体系—银行建立的执行此项职能 的机制
5
Benefits of Risk Management 风险管理的好处
Adequate compensation for risks incurred 风险发生后的适度补偿 Competitive advantage 增强竞争优势 Prevents or mitigates losses 防止或减少损失 Promotes corporate understanding and controls 推动公司内部的理解和管理
7
Role of the Board of Directors 董事会的作用
Board of Directors - Has ultimate responsibility for the level of risks taken by the institution 董事会—对机构承担的风险级别负最终责任 Branch of a Foreign Banking Organization Senior Local Management and the Board of Directors at Head Office 外国银行机构的分行—当地高级管理层及总行 董事会
Credit risk 信用风险 Market risk 市场风险 Liquidity risk 流动性风险 Operational risk 操作风险 Legal risk 法律风险 Reputational risk 信誉风险
4
Controlling Risks 风险的控制
Methods to control the risks 控制风险的方法
8
Active Board and Management Oversight 董事会和管理层的积极监控
Role of the Board of Directors 董事会的作用
– Approves overall business strategies and significant policies 批准整体业务战略和重大方针政策 – Oversees senior management and ensures their understanding of risks in the institution 监督并确保高级管理人员了解银行内部的风险 – Large institution - clarifies and ensures understanding of the types of risk to which the institution is exposed 大银行—明确、 大银行—明确、了解银行面临的各类风险 – Monitors risk profile 监督风险状况
– Eliminate or avoid - decide not to pursue a specific activity 消除或避免—决定不进行某一行为 — – Transfer - another party assumes the risk - e.g., loan participation 转移—另一方承担风险—如联合贷款 – Reduce - mitigation techniques such as hedging 降低—采用化解方法，如对冲 – Retain - keep and monitor the risk 保留—保持并监测风险
11
Active Board and Management Oversight 董事会和管理层的积极监控
Role of Management, cont. 管理层的作用（续）
– Communicates their concern on the importance of internal controls 传达他们对于内控重要性的关注 – Has a thorough understanding of banking and financial market activities 透彻了解银行业和金融市场的行为 – Promotes ethical standards and compliance with laws and regulations 提高道德标准， 提高道德标准，推动法律法规的遵守
9
Active Board and Management Oversight 董事会和管理层的积极监控
Role of the Board of Directors, cont. 董事会的作用（续）
– Approves the risk profile for each of the six specific risks 批准六类风险的预测 – Appoints a chief risk manager for the institution 委任银行的风险管理经理 – Reviews regular reports on changes in the risk profile 定期评估风险预测变化报告
16
Comprehensive Internal Controls 全面内控管理
Key elements of internal controls: 内控管理的主要因素：
– Adequate segregation of duties 恰当的职责分工 – Independent testing - e.g. audit 独立检测—如审计 独立检测— – Appropriate to the type and level of risks 与风险种类、水平相一致 – Clear lines of authority and responsibility 权责清晰 – Appropriate reporting lines 报告渠道畅通
2
Identifying Risks 风险的识别
Where Risks should be Identified 风险识别领域
– Institution-wide 整个机构 – Business lines 业务部门 – Products 产品 – Transactions 交易
3
Types of RiHale Waihona Puke Baiduks Identified 风险的种类
13
Policies/Procedures/Limits in Foreign Banking Organizations 外国银行机构的方针/程序/ 外国银行机构的方针/程序/限制
Integral relationship between local policy and Head Office policy 当地政策与总行政策关系紧密 Appropriateness of Head Office directives for the locale 总行对当地分行的指示适宜 Compliance with local laws and regulations 遵守当地法律法规