【正文】 .................... 140C. Qualifying criteria 資格標(biāo)準(zhǔn) .................................................................................. 1411. The Standardised Approach 標(biāo)準(zhǔn)法 ............................................................. 1412. Advanced Measurement Approaches (AMA)高級(jí)計(jì)量法 ............................ 142(i) General standards 一般標(biāo)準(zhǔn) .................................................................. 142(ii) Qualitative standards 定性標(biāo)準(zhǔn) .............................................................. 143(iii) Quantitative standards 定量標(biāo)準(zhǔn) ........................................................... 144(iv) Risk mitigation 風(fēng)險(xiǎn)緩釋 ........................................................................ 148D. Partial use 局部使用 ............................................................................................ 149VI. Trading book issues 交易帳戶 ................................................................................... 150A. Definition of the trading book 交易帳戶的定義 ................................................... 150B. Prudent valuation guidance 審慎評(píng)估標(biāo)準(zhǔn) .......................................................... 1511. Systems and controls 評(píng)估系統(tǒng)和控制手段 ................................................. 1512. Valuation methodologies 評(píng)估方法 .............................................................. 151(i) Marking to market 按照市場價(jià)格計(jì)值 ................................................... 151(ii) Marking to model 按照模型計(jì)值 ............................................................ 152(iii) Independent price verification 獨(dú)立驗(yàn)證價(jià)格 ........................................ 1523. Valuation adjustments or reserves 計(jì)值調(diào)整或準(zhǔn)備 .................................... 153C. Treatment of counterparty credit risk in the trading book 交易帳戶交易對(duì)手信用風(fēng)險(xiǎn)的處理 ........................................................................................................ 153D. Trading book capital treatment for specific risk under the standardised Methodology 標(biāo)準(zhǔn)法對(duì)交易帳戶特定風(fēng)險(xiǎn)資本要求的處理 ................................. 1551. Specific risk capital charges for government paper 政府債券的特定風(fēng)險(xiǎn)資本要求 ....................................................................................................... 1552. Specific risk rules for unrated debt securities 對(duì)未評(píng)級(jí)債券特定風(fēng)險(xiǎn)的處理原則 ............................................................................................................ 1553. Specific risk capital charges for positions hedged by credit derivatives 采用信用衍生工具套做保值頭寸的專項(xiàng)資本要求 ............................................... 156Part 3: The Second Pillar ─ Supervisory Review Process 第三部分：監(jiān)督檢查 ....... 158I. Importance of supervisory review 監(jiān)督檢查的重要性 ................................................ 158II. Four key principles for supervisory review 監(jiān)督檢查的四項(xiàng)主要原則 ........................ 159Principle 1 原則一 .................................................................................................... 1591. Board and senior management oversight 董事會(huì)和高級(jí)管理層的監(jiān)督 ....... 1592. Sound capital assessment 健全的資本評(píng)估 ................................................. 1603. Comprehensive assessment of risks 全面評(píng)估風(fēng)險(xiǎn) ..................................... 1604. Monitoring and reporting 監(jiān)測和報(bào)告 .......................................................... 1615. Internal control review 內(nèi)部控制檢查 ........................................................... 162Principle 2 原則二 .................................................................................................... 1621. Review of adequacy of risk assessment 風(fēng)險(xiǎn)評(píng)估充足性的檢查 ................ 1632. Assessment of capital adequacy 資本充足率的評(píng)估 .................................... 1633. Assessment of the control environment 控制環(huán)境的評(píng)估 ............................. 1634. Supervisory review of pliance with minimum standards 最低標(biāo)準(zhǔn)合規(guī)性的監(jiān)督檢查 ................................................................................................. 1635. Supervisory response 監(jiān)管當(dāng)局的反映 ....................................................... 164Principle 3 原則三 .................................................................................................... 164Principle 4 原則四 .................................................................................................... 165III. Specific issues to be addressed under the supervisory review process 監(jiān)督檢查的具體問題 ............................................................................................................ 165A. Interest rate risk in the banking book 銀行帳戶的利率風(fēng)險(xiǎn) ................................ 165B. Credit risk 信用風(fēng)險(xiǎn) ............................................................................................ 1661. Stress tests under the IRB approaches IRB 法的壓力測試 ......................... 1662. Definition of default 違約定義 ...................................................................... 1663. Residual risk 剩余風(fēng)險(xiǎn) ................................................................................. 1664. Credit concentration risk 貸款集中風(fēng)險(xiǎn) ....................................................... 167C. Operational risk 操作風(fēng)險(xiǎn) ................................................................................... 168IV. Other aspects of the supervisory review process 監(jiān)督檢查的其他問題 .................... 168A. Supervisory transparency and accountability 監(jiān)管透明度和問責(zé)制 .................... 168B. Enhanced crossborder munication and cooperation 加強(qiáng)跨境交流與合作 168V. Supervisory review process for securitisation 資產(chǎn)證券化的監(jiān)督檢查 ...................... 169A. Significance of risk transfer 風(fēng)險(xiǎn)轉(zhuǎn)移的重要性 .................................................. 170B. Market innovations 市場創(chuàng)新 .............................................................................. 170C. Provision of implicit support 隱形支持 ................................................................ 170D. Residual risks 剩余風(fēng)險(xiǎn) ...................................................................................... 171E. Call provisions 贖回條款 .................................