商業(yè)銀行公司治理簡介課件-資料下載頁
2025-03-10 11:03本頁面
【正文】 ? Auditors: 審計人員 – External financial statement audits。 外部 —財務報表審計 – Internal and external loan portfolio reviews 內(nèi)部和外部 —貸款組合評估 ? Supervisors: 監(jiān)管人員 – Design of regulatory framework 制訂監(jiān)管框架 – Dissemination of best practices 公布良好治理實踐 – Review of all the above 對上述所有內(nèi)容進行檢查 30 Limits on Loans to Related Parties 對關聯(lián)貸款的限制 ? Prior supervisory approval required for: 監(jiān)管者預先核準要求： – Loans exceeding 25% of capital 貸款超過資本的 25% ? to any one debtor in the private sector 對單一私有企業(yè)債務人 ? to any group of related debtors 對與債務人有關聯(lián)的集團 – Concentrations not to exceed 10% in the aggregate 集中度 — 不超過總額的 10% 31 Risks in Related Party Lending 關聯(lián)貸款的風險 ? Role of supervisors: 監(jiān)管者的作用 – Monitor related party lending ensure adequate basis for extensions of credit 監(jiān)控關聯(lián)貸款 — 保證信用擴張的基礎適度 – Verify bank appropriate monitoring system 檢查銀行 — 適當?shù)谋O(jiān)控系統(tǒng) – Verify control system is effective 確?？刂葡到y(tǒng)有效 32 Supervision of Offshore Operations 離岸業(yè)務的監(jiān)管 ? Supervisors should: 監(jiān)管者應該 – Impede offshore structures if supervision is inadequate 如果監(jiān)管能力不足 ， 阻止離岸機構(gòu)的設置 – Control groups with parallel banks where there is no consolidated supervision or transparency 控制沒有統(tǒng)一監(jiān)管和透明度的銀行 – Review the market strategy 評估市場戰(zhàn)略 – Review all loans over the lending limit 評估所有超過貸款額度的貸款 – Ensure consolidated corporate governance 確保統(tǒng)一的公司治理 33 Key Examination Objectives 檢查的主要目標 ? Assess anizational structure 評估組織結(jié)構(gòu) ? Perform corporate governance reviews of larger anizations 對大銀行實行公司治理評估 ? Review Board of Directors Oversight and mittee structure including lines of responsibility 檢查董事會的監(jiān)管和委員會的結(jié)構(gòu) ， 包括職責安排 ? Review segregation of duties specifically 特別要檢查職責劃分 ? Front/back office and approval of limit excessions 前臺 /后臺和超額度授權的批準 34 Key Examination Objectives 檢查的主要目標 ? Review adequacy of risk management systems monitoring, limits, MIS 評估風險管理系統(tǒng) —監(jiān)督 、 額度 、 管理信息系統(tǒng) ? Ensure appropriateness of audit, credit review and pliance independence, petence, effectiveness 確保獨立 、 有效的審計 、 信用評估及合規(guī)性 ? Review new product approval process 評估新產(chǎn)品的批準程序 ? Determine accuracy of financial accounting and reporting 確定財務會計及其報告的準確性 ? Encourage selfassessment process 推動自我評估程序 35 Other Observations 其他監(jiān)測 ? Personnel 人事 – Background Checks 背景檢查 – Character/Integrity 性格 /品行 ? ―Follow the Money‖ ―跟錢走” ? Two Questions 兩個問題 – Is This Reasonable? 合理嗎？ – Does it Make Sense? 有意義嗎？ ? Make ―Hard Business Decisions‖ 制定“嚴格的業(yè)務決策” 36 演講完畢，謝謝觀看！
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