商業(yè)銀行公司治理簡介課件(完整版)
【正文】 ? Regulatory discipline 監(jiān)管規(guī)則 – The Basle Committee has produced ―The 25 Core Principles of Effective Supervision‖ 巴塞爾委員會制定的 “ 有效銀行監(jiān)管的 25條核心原則 ” – The International Moary Fund, Art. IV 國際貨幣基金組織 ， 第四款 ? Market discipline (plements banking supervision and reduces excessive risk) 市場規(guī)則 （ 補充銀行監(jiān)管及減少額外風(fēng)險 ） – Direct 直接 – Indirect 間接 24 Details on Market Discipline 市場規(guī)則細則 ? Emphasizes sound corporate policies and practices 強調(diào)良好的治理政策和實踐 ? Requires adequate transparency and incentives to evaluate risk 要求充足的透明度和積極的風(fēng)險評估 – Accurate description of the loan portfolios 對貸款組合的描述準(zhǔn)確 – Adequate loan loss provisions 適當(dāng)?shù)馁J款損失撥備 – Adequate review of credit risk 適度的信用風(fēng)險評估 ? Permits analysts to perceive risk in the activities of a financial institution 準(zhǔn)許分析師對金融機構(gòu)的活動進行風(fēng)險預(yù)測 25 Market Discipline 市場規(guī)則 ? Direct: 直接 – Institution riskier profile increase cost of deposits 機構(gòu) —風(fēng)險增加的預(yù)測 —提高存款成本 – Anticipation of higher costs incentive to reduce risk 成本增加的預(yù)期 —降低風(fēng)險的動機 ? Indirect: 間接 – Secondary market prices indicate level of risk and probability of illiquidity or bankruptcy 二級市場的價格揭示風(fēng)險水平 、 流動性問題或破產(chǎn)的可能性 – Higher risks force increase in interest rates。 lack of investors force higher financing costs 風(fēng)險增加 —迫使利率升高；缺少投資者 —迫使融資成本提高 – supervisors could limit a bank’s activities 監(jiān)管者能夠限制銀行的活動 26 Market Discipline 市場規(guī)則 ? Reinforce work of supervisors 加強監(jiān)管者的工作 ? Reward banks effectively managing risks 獎勵有效管理風(fēng)險的銀行 ? Punishes banks that don’t . increased 懲罰不有效管理風(fēng)險的銀行 —如風(fēng)險增加 ? Insurance premiums 保費 ? Permits long term stability for financial systems and banks 確保金融體系和銀行的長期穩(wěn)定 27 Other Governance Factors 公司治理的其他因素 ? Corporate governance and lending 公司治理和貸款 ? Related party lending restrictions 關(guān)聯(lián)貸款的限制 ? Governance of offshore locations 離岸機構(gòu)的公司治理 ? Appropriate structures for internal controls and risk management 內(nèi)控和風(fēng)險管理的合理結(jié)構(gòu) ? Liquidity management and foreign exchange risk 流動性管理和外匯風(fēng)險 28 Corporate Governance and Lending Activities 公司治理和貸款活動 ? Board of Directors: 董事會 – Sets strategies and policies。 制定戰(zhàn)略方針 – Direct involvement in large exposures 直接參與大額業(yè)務(wù) ? Management: 管理層 – Compliance with and implementation of agreed strategy and policies 遵守并執(zhí)行既定的戰(zhàn)略方針 ? Audit Committee: 審計委員會 – Monitors internal control environment for entire Board 為董事會監(jiān)控內(nèi)控環(huán)境 – Compliance with applicable laws and regulations 合法合規(guī) 29 Corporate Governance and Lending Activities 公司治理和貸款活動
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