信用风险管理的原则-英文资料.docVIP

PRINCIPLES FOR THE MANAGEMENT OF CREDIT RISK Consultative paper issued by the Basel Committee on Banking Supervision Issued for comment by 30 November 1999 Basel July 1999 Risk Management Group of the Basel Committee on Banking Supervision Co-chairmen: Mr Roger Cole – Federal Reserve Board, Washington, D.C. Ms Christine Cumming – Federal Reserve Bank of New York Banque Nationale de Belgique, Brussels Mr Philip Lefèvre Commission Bancaire et Financière, Brussels Mr Jos Meuleman Office of the Superintendent of Financial Institutions, Ottawa Ms Aina Liepins Mr Leshak Tymcio Commission Bancaire, Paris Mr Frédéric Visnovsky Deutsche Bundesbank, Frankfurt am Main Ms Magdalene Heid Bundesaufsichtsamt für das Kreditwesen, Berlin Mr Uwe Neumann Banca d’Italia, Rome Mr Paolo Pasca Bank of Japan, Tokyo Mr Atsushi Miyauchi Mr Noriyuki Tomioka Financial Supervisory Agency, Tokyo Mr Toshi Kurosawa Mr Erik Osch Commission de Surveillance du Secteur Financier, Luxembourg De Nederlandsche Bank, Amsterdam Mr Job Swank Finansinspektionen, Stockholm Mr Jan Hedquist Sveriges Riksbank, Stockholm Mr Johan Molin Eidgen?ssiche Bankenkommission, Bern Ms Renate Lischer Mr Martin Sprenger Financial Services Authority, London Ms Vyv Bronk Mr Jeremy Quick Bank of England, London Ms Alison Emblow Federal Deposit Insurance Corporation, Washington, D.C.Mr Mark Schmidt Office of the Comptroller of the Currency, Washington, D.C.Mr David Gibbons European Commission, Brussels Ms Katharine Seal Secretariat of the Basel Committee on Banking Supervision, Ms Betsy Roberts Bank for International Settlements Table of Contents I.I NTRODUCTION (1 P RINCIPLES FOR THE A SSESSMENT OF B ANKS’ M ANAGEMENT OF C REDIT R ISK (3 II.E STABLISHING AN A PPROPRIATE C REDIT R ISK E NVIRONMENT (5 III.O PERATING UNDER A S OUND C REDIT G RANTING P ROCESS (9 IV.M AINTAINING AN A PPROPRIATE C REDIT A DMINISTRATION, M EASUREMENT AND M ONITORING P ROCESS (14 V.E NSURING A DEQUATE C ONTROLS OVER C REDIT R ISK (19 VI.T HE R OLE OF S