商業(yè)銀行管理2(完整版)
【正文】 capital, risk exposures, risk assessment processes, and hence the capital adequacy of the institution. The Committee believes that such disclosures have particular relevance under the New Accord, where reliance on internal methodologies gives banks more discretion in assessing capital requirements. The Committee believes that providing disclosures that are based on this mon framework is an effective means of informing the market about a bank’s exposure to those risks and provides a consistent and understandable disclosure framework that enhances parability. Internal Risk Assessment The new agreement represents a revolutionary change in government regulatory philosophy. Banks will be permitted to measure their own risk exposure and determine how much capital they will need to meet that exposure, subject to review by the regulators to make sure those measurements and calculations are “reasonable”. The banks are required to carry out their own repeated stress testing over the course of the business cycle, using a socalled internalratingbased (IRB) approach, to ensure they are prepared for the possibly damaging impacts of everchanging market conditions. Operational Risk One of the key innovations proposed for Basel II is requiring banks to hold capital to deal with operational risk in addition to credit and market risks. This type of risk exposure includes such things as losses from employee fraud, product flows, accounting errors, puter breakdowns, and natural disasters that may damage a bank’s physical assets and reduce its ability to municate with its customers. A Dual (LargeBank, SmallBank) Set of Rules Basel II is expected to adopt one set of capital rules for the l
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