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【正文】 re Management – Aggregation – Control Periodic Account Reviews – Payments/Aging – Credit Condition Compliance with Covenants, Terms Technology/Reports – Transactions/ Bookings – Riskadjusted Return ? Sales Channels ? Risk Strategy ? Underwriting Standards ? Credit Application ? Analysis ? Business/ Industry ? Financial ? Credit ? Credit Scoring and Ratings Origination/ Assessment Administration Monitoring/ Control Risk Management ? Portfolio Management ? Concentration ? Diversification ? Allowance for Bad Debts ? Risk Mitigation ? Objectives ? Type of Exposure ? Instruments or Methods Value Creation Business Performance Measures Organizations need a rigorous set of measures to support continuous improvement Performancebased management utilizes metrics that measure actual performance against predetermined thresholds. The thresholds are established taking into account the anization’s strategy, operating environment and process controls. The measures drive value creation and should support problem identification and correction. ?Business Strategy Systems Operations Finance Performance Management Sales channels Contracts amp。 Documentation Credit analysis Credit limit Pricing amp。 terms Credit Analysis Credit Decisions Collections CREDIT POLICY Collateral acceptance Portfolio management Financial analysis Disposal / Risk mitigation Collateral management Customer management Exposure measurement Management reporting Exposure aggregation Recoveries Credit scoring Risk rating RISK MANAGEMENT Credit Risk Management’s Interrelated Activities Compliance Origination Reporting Transactions Credit Policies amp。 Procedures Analysis amp。 Risk Management Governance, Control and Implementation Measurement Methodologies Technology amp。 Data Integrity Credit Strategy amp。 Risk Tolerance A plete and coherent risk management framework contains the following elements Credit Risk Management Reassessm ent Credit Strateg y amp。 Risk Tol eranceA New Paradigm A new business paradigm had evolved: causing a lack of reliance on good fundamental analysis The idea that stock market values would continue to go up indefinitely Increasingly petitive, plex and volatile market place Higher than expected actual debt burdens Extensive reliance on unrealistic future cash flows Failures in corporate governance Questionable personal and corporate ethics Implications for Corporate Governance Current anization structures to be revisited Clarity around roles and responsibilities Need for honesty, integrity and independence (selfregulation) Technical expertise of people and strong management processes Improved disclosure requirements Importance and implementation of sanctions Increased legislation and pliance requirements Foundation: Credit Rating and Underwriting Standards Risk Identification, Origination, Credit Administration, etc. Short Term: Managing Expected Loss Risk Identification, Transaction Structuring, Approval amp。 Pricing Decisions, Reserving, et
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