商业银行公司治理简介课件.pptVIP

Corporate Governance and Lending Activities公司治理和贷款活动 Auditors: 审计人员 External - financial statement audits; 外部—财务报表审计 Internal and external - loan portfolio reviews 内部和外部—贷款组合评估 Supervisors: 监管人员 Design of regulatory framework 制订监管框架 Dissemination of best practices 公布良好治理实践 Review of all the above 对上述所有内容进行检查 第三十页，共三十七页。 Limits on Loans to Related Parties对关联贷款的限制 Prior supervisory approval required for: 监管者预先核准要求： Loans exceeding 25% of capital 贷款超过资本的25% to any one debtor in the private sector 对单一私有企业债务人 to any group of related debtors 对与债务人有关联的集团 Concentrations - not to exceed 10% in the aggregate 集中度—不超过总额的10% 第三十一页，共三十七页。 Risks in Related Party Lending关联贷款的风险 Role of supervisors: 监管者的作用 Monitor related party lending - ensure adequate basis for extensions of credit 监控关联贷款—保证信用扩张的基础适度 Verify bank - appropriate monitoring system 检查银行—适当的监控系统 Verify control system is effective 确保控制系统有效 第三十二页，共三十七页。 Supervision of Offshore Operations离岸业务的监管 Supervisors should: 监管者应该 Impede offshore structures if supervision is inadequate 如果监管能力不足，阻止离岸机构的设置 Control groups with parallel banks where there is no consolidated supervision or transparency 控制没有统一监管和透明度的银行 Review the market strategy 评估市场战略 Review all loans over the lending limit 评估所有超过贷款额度的贷款 Ensure consolidated corporate governance 确保统一的公司治理 第三十三页，共三十七页。 Key Examination Objectives检查的主要目标 Assess organizational structure 评估组织结构 Perform corporate governance reviews of larger organizations 对大银行实行公司治理评估 Review Board of Directors Oversight and committee structure including lines of responsibility 检查董事会的监管和委员会的结构，包括职责安排 Review segregation of duties specifically 特别要检查职责划分 Front/back office and approval of limit excessions 前台/后台和超额度授权的批准 第三十四页，共三十七页。 Key Examination Objectives 检查的主要目标 Review adequacy of risk management systems - monitoring, limits, MIS 评估风险管理系统—监督、额度、管理信息系统 Ensure appropriateness of audit, credit review and compliance - independence, competen