商业银行经营风险评价(英文版).pptx
2023年度风险管理评估报告英文版
2023年度风险管理评估报告英文版2023 Risk Management Assessment ReportIn the year 2023, our organization conducted a comprehensive evaluation of potential risks that could impact our operations. The goal of this assessment was to identify and mitigate any potential threats to our business.The process involved a thorough analysis of various factors that could pose risks to our organization, including market volatility, regulatory changes, cybersecurity threats, and natural disasters. By identifying these risks, we were able to develop strategies to minimize their impact and ensure the continuity of our business operations.Throughout the assessment, we focused on simple and effective risk management strategies that align with our strengths as a company. By taking a proactive approach to risk management, we were able toanticipate potential challenges and implement measures to mitigate their impact.Moving forward, we will continue to prioritize risk management as a key component of our overall business strategy. By regularly assessing potential risks and implementing effective mitigation strategies, we aim to safeguard our business from unforeseen threats and ensure long-term success.Overall, the 2023 Risk Management Assessment Report highlights our commitment to identifying, evaluating, and addressing potential risks to our organization. By proactively managing risks, we can better protect our business and position ourselves for continued growth and success in the future.。
商业银行风险评级PPT课件
应用级安全
• 用户权限 • 报表访问控制 • 安全配置文件
数据库安全
• 行级安全 • 列级安全
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多种鉴权机制保障用户安全
分析系统鉴权 Windows NT鉴权 LDAP鉴权 数据库安全
第29页/共33页
内容安排
背景介绍 系统特点 系统功能 系统演示 交流讨论
第30页/共33页
增减角度
贷款政策和程序 次级类 可疑类 损失类
第13页/共33页
分析思路
资产安全状况分析
不良贷款变动 行业集中度
不良贷款
信贷决策程序 风险分类制度
总资产
保证/抵押贷款
非信贷资产管理
分类角度 组成角度 增减角度
一、现金 二、银行存款 三、贵金属 四、存放中央项 五、存放同业项 六、拆放同业 七、存放联行 八、应收及预付 九、短期投资 十、委托贷款资
净利息头 寸占收息 资产比率
有息负债 利息支付 率
分析思路
流动性状况分析
•资金来源
流动性 风险评估
流动性需求 模拟和 分析和计算 预测
•资金的调配 •对流动性的管理情况 •以主动负债的能力 •管理层的能力
需要评估每一 种可能对银行 流动性风险产 生影响的因素， 并量化每种因 素的影响程度
流动性指标法 资金结构法 缺口分析法
➢ 面向对象的元数据结构 ➢ 面向对象的业务建模方法
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系统的设计
• 纯粹的面向对象
• 纯粹的Web访问模式➢ 多层(N-Tiers)体系结构
• 纯粹的行业标准
➢ 纯粹的HTML/DHTML ➢ 与客户端相同的操作形式
• 纯粹的开放API
➢ 与C/S几乎对等的报表功能 ✓ 适合防火墙部署
第十二章 商业银行风险管理《商业银行经营管理》PPT课件
2）利率风险的分类
（1）重新定价风险（Repricing Risk） （2）基准风险（Basis Risk） （3）净利息头寸风险（Net Interest Position Risk） （4）收益率曲线风险（Yield Curve Risk） （5）期权性风险（Optionality Risk）
12.3.2 利率风险管理的传统方法
12.1.2 商业银行风险管理的内涵和目的
1）风险管理的内涵
（1）风险管理的概念 狭义：风险管理是指风险度量，即对风险存在及发生的 可能性、风险损失的范围和程度进行估计和衡量
广义：是指风险控制、包括监测及制定风险管理规章制 度等
（2）风险管理的分类 根据管理主体不同可以分为内部管理和外部管理
2）风险管理的目的
第十二章 商业银行风险管 理
12.1 商业银行风险概述
12.1.1 商业银行风险的含义和分类
1）商业银行风险的定义
是指商业银行在经营过程中，由于不确定因素的影响， 导致银行蒙受经济损失的或获取额外收益的机会的可能性
2）商业银行风险的特征
（1）普遍性 （2）传导性和渗透性 （3）隐蔽性 （4）潜伏性和突发性 （5）双重性 （6）扩散性 （7）可管理性 （8）周期性
12.4.2 操作风险度量
1）基本指标法 基本指标法将资本金的计量建立在总收入基础上，总收
入为净利息收入与净非利息收入之和。净利息收入为利息 收入减去利息支出；净非利息收入包括手续费和佣金净收 入、净交易损益、证券投资净损益、其他营业收入。
2）标准法 标准法将资本金的计提建立在总收入的基础上。根据不
12.2.2 信用风险的度量
1）定性度量方法
（1）专家制度 5C （2）信用风险评级 （3）信用评分方法——Z评分模型和评分模型
基于CAMEL的商业银行风险分析PPT课件
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2020/3/4
格尔木市信用社（改制社）不良贷款率
1999年
2000年
ቤተ መጻሕፍቲ ባይዱ
2001年
2002年
2003年
2004年
2005年5 月
69.48% 62.46% 68.29% 66.52% 82.95% 96.67% 96.63%
这些不良贷款多是1999年以前城市信用社由股东经营管 理期间形成，且收回的抵贷资产大部分是难以变现的破旧 厂房、汽车等，而8家信用社在组建的过程中没有政府和 市属企业的参股，因此在化解处置不良资产的过程中，当 地政府 表现得不积极、不主动。
❖分为五项考核指标，即资本充足性(Capital Adequacy)、资产质量(Asset Quality)、管理水平 (Management)、盈利水平(Earnings)和流动性 (Liquidity)，其英文第一个字母组合在一起为 “CAMEL”，正好与“骆驼”的英文名字相同而得 名。
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2020/3/4
1999年 2000年 2001年 2002年 2003年 2004年
2005年5 月
64.86% 68.11% 59.19% 55.54% 51.34% 47.87% 31.76%
说明：资产流动比率=流动资产/流动负债
②支付风险逐渐扩散（向央行申请动用存款准备金）
CM社、 DL社 风险扩散
XD社
风险扩散
❖（3）管理水平(Management)主要考察银行业务政策、 业务计划、管理者经历与经验及水平、职员培训情况等一 些非定量因素 。
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❖（4）盈利水平(Earnings)：主要考察银行在过去一、两 年里的净收益情况。以资产收益率1%为标准进行评级。
商业银行风险管理外文及翻译
外文文献翻译Commercial Bank Risk Management: An Analysis of the Process外文文献：Commercial Bank Risk Management: An Analysis of the Process AbstractThroughout the past year, on-site visits to financial service firms were conducted to review and evaluate their financial risk management systems. The commercial banking analysis covered a number of North American super-regionals and quasi±money-center institutions as well as several firms outside the U.S. The information obtained covered both the philosophy and practice of financial risk management. This article outlines the results of this investigation. It reports the state of risk management techniques in the industry. It reports the standard of practice and evaluates how and why it is conducted in the particular way chosen. In addition, critiques are offered where appropriate. We discuss the problems which the industry finds most difficult to address, shortcomings of the current methodology used to analyze risk, and the elements that are missing in the current procedures of risk management.1. IntroductionThe past decade has seen dramatic losses in the banking industry. Firms that had been performing well suddenly announced large losses due to credit exposures that turned sour, interest rate positions taken, or derivative exposures that may or may not have been assumed to hedge balance sheet risk. In response to this, commercial banks have almost universally embarked upon an upgrading of their risk management and control systems.Coincidental to this activity, and in part because of our recognition of the industry's vulnerability to financial risk, the Wharton Financial Institutions Center, with the support of the Sloan Foundation, has been involved in an analysis of financial risk management processes in the financial sector. Through the past academic year, on-site visits were conducted to review and evaluate the risk management systems and the process of risk evaluation that is in place. In the banking sector, system evaluation was conducted covering many of North America'ssuper-regionals and quasi±money-center commercial banks, as well as a number of major investment banking firms. These results were then presented to a much wider array of banking firms for reaction and verification. The purpose of the present article is to outline the findings of this investigation. It reports the state of risk management techniques in the industry—questions asked, questions answered, and questions left unaddressed by respondents. This report can not recite a litany of the approaches used within the industry, nor can it offer an evaluation of each and every approach. Rather, it reports the standard of practice and evaluates how and why it is conducted in the particular way chosen. But, even the best practice employed within the industry is not good enough in some areas. Accordingly, critiques also will be offered where appropriate. The article concludes with a list of questions that are currently unanswered, or answered imprecisely in the current practice employed by this group of relatively sophisticated banks. Here, we discuss the problems which the industry finds most difficult to address, shortcomings of the current methodology used to analyze risk, and the elements that are missing in the current procedures of risk management and risk control.2. What type of risk is being considered?Commercial banks are in the risk business. In the process of providing financial services, they assume various kinds of financial risks. Over the last decade our understanding of the place of commercial banks within the financial sector has improved substantially. Over this time, much has been written on the role of commercial banks in the financial sector, both in the academic literature and in the financial press. These arguments will be neither reviewed nor enumerated here. Suffice it to say that market participants seek the services of these financial institutions because of their ability to provide market knowledge, transaction efficiency and funding capability. In performing these roles, they generally act as a principal in the transaction. As such, they use their own balance sheet to facilitate the transaction and to absorb the risks associated with it.To be sure, there are activities performed by banking firms which do not have direct balance sheet implications. These services include agency and advisoryactivities such as(1) trust and investment management;(2) private and public placements through ``bestefforts'' or facilitating contracts;(3) standard underwriting through Section 20 Subsidiaries of the holding company;(4) the packaging, securitizing, distributing, and servicing of loans in the areas of consumer and real estate debt primarily.These items are absent from the traditional financial statement because the latter rely on generally accepted accounting procedures rather than a true economic balance sheet. Nonetheless,the overwhelming majority of the risks facing the banking firm are on-balance-sheet businesses. It is in this area that the discussion of risk management and of the necessary procedures for risk management and control has centered. Accordingly, it is here that our review of risk management procedures will concentrate.3. What kinds of risks are being absorbed?The risks contained in the bank's principal activities, i.e., those involving its own balance sheet and its basic business of lending and borrowing, are not all borne by the bank itself. In many instances the institution will eliminate or mitigate the financial risk associated with a transaction by proper business practices; in others, it will shift the risk to other parties through a combination of pricing and product design.The banking industry recognizes that an institution need not engage in business in amanner that unnecessarily imposes risk upon it; nor should it absorb risk that can be efficiently transferred to other participants. Rather, it should only manage risks at the firm level that are more efficiently managed there than by the market itself or by their owners in their own portfolios. In short, it should accept only those risks that are uniquely a part of the bank's array of services. Elsewhere (Oldfield and Santomero, 1997) it has been argued that risks facing all financial institutions can be segmented into three separable types, from a management perspective. These are:1. risks that can be eliminated or avoided by simple business practices;2. risks that can be transferred to other participants;3. risks that must be actively managed at the firm level.In the first of these cases, the practice of risk avoidance involves actions to reduce the chances of idiosyncratic losses from standard banking activity by eliminating risks that are superˉuous to the institution's business purpose. Common risk-avoidance practices here include at least three types of actions. The standardization of process, contracts, and procedures to prevent inefficient or incorrect financial decisions is the first of these. The construction of portfolios that benefit from diversification across borrowers and that reduce the effects of any one loss experience is another. The implementation of incentivecompatible contracts with the institution's management to require that employees be held accountable is the third. In each case, the goal is to rid the firm of risks that are not essential to the financial service provided, or to absorb only an optimal quantity of a particular kind of risk.There are also some risks that can be eliminated, or at least substantially reduced through the technique of risk transfer. Markets exist for many of the risks borne by the banking firm. Interest rate risk can be transferred by interest rate products such as swaps or other derivatives. Borrowing terms can be altered to effect a change in their duration.Finally, the bank can buy or sell financial claims to diversify or concentrate the risks that result from servicing its client base. To the extent that the financial risks of the assets created by the firm are understood by the market, these assets can be sold at their fair value. Unless the institution has a comparative advantage in managing the attendant risk and/or a desire for the embedded risk which they contain, there is no reason for the bank to absorb such risks, rather than transfer them.However, there are two classes of assets or activities where the risk inherent in the activity must and should be absorbed at the bank level. In these cases, good reasons exist for using firm resources to manage bank level risk. The first of these includes financial assets or activities where the nature of the embedded risk may be complex and difficult to communicate to third parties. This is the case when the bank holds complex and proprietary assets that have thin, if not nonexistent, secondary markets. Communication in such cases may be more difficult or expensive thanhedging the underlying risk. Moreover, revealing information about the customer may give competitors an undue advantage. The second case includes proprietary positions that are accepted because of their risks, and their expected return. Here, risk positions that are central to the bank's business purpose are absorbed because they are the raison of the firm. Credit risk inherent in the lending activity is a clear case in point, as is market risk for the trading desk of banks active in certain markets. In all such circumstances, risk is absorbed and needs to be monitored and managed efficiently by the institution. Only then will the firm systematically achieve its financial performance goal.4. How are these risks managed?In light of the above, what are the necessary procedures that must be in place in order to carry out adequate risk management? In essence, what techniques are employed to both limit and manage the different types of risk, and how are they implemented in each area of risk control? It is to these questions that we now turn. After reviewing the procedures employed by leading firms, an approach emerges from an examination of large-scale risk management systems. The management of the banking firm relies on a sequence of steps to implement a risk management system. These can be seen as containing the following four parts:1. standards and reports,2. position limits or rules,3. investment guidelines or strategies, and4. incentive contracts and compensation.In general, these tools are established to measure exposure, define procedures to manage these exposures, limit individual positions to acceptable levels, and encourage decision makers to manage risk in a manner that is consistent with the firm's goals and objectives. To see how each of these four parts of basic risk-management techniques achieves these ends, we elaborate on each part of the process below. In section 4 we illustrate how these techniques are applied to manage each of the specific risks facing the banking community.1.Standards and reports.The first of these risk-management techniques involves two different conceptual activities, i.e., standard setting and financial reporting. They are listed together because they are the sine qua non of any risk system. Underwriting standards, risk categorizations, and standards of review are all traditional tools of risk management and control. Consistent evaluation and rating of exposures of various types are essential to an understanding of the risks in the portfolio, and the extent to which these risks must be mitigated or absorbed.The standardization of financial reporting is the next ingredient. Obviously, outside audits, regulatory reports, and rating agency evaluations are essential for investors to gauge asset quality and firm-level risk. These reports have long been standardized, for better or worse. However, the need here goes beyond public reports and audited statements to the need for management information on asset quality and risk posture. Such internal reports need similar standardization and much more frequent reporting intervals, with daily or weekly reports substituting for the quarterly GAAP periodicity.2.Position limits and rules.A second technique for internal control of active management is the use of position limits, and/or minimum standards for participation. In terms of the latter, the domain of risk taking is restricted to only those assets or counterparties that pass some prespecified quality standard. Then, even for those investments that are eligible, limits are imposed to cover exposures to counterparties, credits, and overall position concentrations relative to various types of risks. While such limits are costly to establish and administer, their imposition restricts the risk that can be assumed by anyone individual, and therefore by the organization as a whole. In general, each person who can commit capital will have a well-defined limit. This applies to traders, lenders,and portfolio managers. Summary reports show limits as well as current exposure by business unit on a periodic basis. In large organizations with thousands of positions maintained, accurate and timely reporting is difficult, but even more essential.3.Investment guidelines and strategies.Investment guidelines and recommended positions for the immediate future are the third technique commonly in use. Here, strategies are outlined in terms of concentrations and commitments to particular aras of the market, the extent of desired asset-liability mismatching or exposure, and the need to hedge against systematic risk of a particular type.4.Incentives schemes.To the extent that management can enter incentive compatible contracts with line managers and make compensation related to the risks borne by these individuals, then the need for elaborate and costly controls is lessened. However, such incentive contracts require accurate position valuation and proper internal control systems.中文译文：商业银行的风险管理：一个分析的过程摘要在过去一年里,我们通过现场参观金融服务公司来进行审查和评估其金融风险管理系统。
某金融学院对商业银行经营评价(英文版).pptx
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PNC and CNB: Loan portfolio (2000)
Real estate Commercial Individuals Agricultural Domestic other International Unearned income Loss allowance Total
sized Banks
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Balance Sheet
It is a statement of financial position listing assets owned, liabilities owed, and owner’s equity as of a specific date.
Long-term investment: notes and bonds
Treasury securities Obligations of federal agencies Mortgage-backed, foreign, and corporate
10/69
Bank Assets: Noninterest cash and due from banks
Asset (%)
Liabilities(%)
CN US
CN US
Loans
60.2 61.4 Deposits
81.4 65.8
Investments
6.6 23.1 Borrowings
14.9 27.2
Cash
24.8 9.1
Other
8.4 7.4 Capital
3.8 7.1
Total
100 100 Total
第十三章 商业银行经营风险与内部控制 《商业银行经营管理》PPT课件
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4、领先指标法
领先指标法是对描述经济金融发展过程的各种指标进行分 析，找出预测目标（指标）与相关指标的时间关系，即将 相关指标分成领先指标、同步指标和滞后指标三类，然后 利用领先指标变化趋势对预测目标作出预测。
其中，Xˆ t 为未来预测数额；Xt1 为本期实际数额；Xˆ t1 为本期预
测数额； 为平滑系数，是对本期实际数额的权数；1 是对 本期预期数额的权数。 值越小，下期的预测值就越接近于本期
预测值；反之，则接近于本期实际值。这种预测方法的关键是测
算 值，一般可选用不同的 值代入上式分别进行试算，然后
风险状态的转移完全是随机的，这种随机性可用概率描
述。仍以资本风险为例，假定在12个月中状态转移情况如表 13-1所示：
表13 -1 状态转移情况表
下期状态 次数
1
2
合计
本期状态
1
2
572来自404
17
根据上表所列的状态转移频率，转移概率为：
P11
2 7
，P12
5 7
，P21
4 4
，P22
0 4
其中，P11 为状态“1”转移到状态“1”的概率，P12 为状态“1”转
信贷风险是外部因素与内部因素的函数 。 外部因素是包括社会政治、经济的变动或自然灾 害等在内的银行无法回避的因素；内部因素是商 业银行对待信贷风险的态度，这类因素体现在其 贷款政策、信用分析和贷款监管的质量之中。
6
4. 投资风险（ Investment Risk）
第九章 商业银行经营风险及其管理-PPT精品文档
（二）《新巴塞尔资本协议》的风险分类
分类：信用风险、市场风险和操作风险。 信用风险是指由于债务人违约而造成的损失； 市场风险是指在交易活动中由于价格的波动而造 成的损失； 操作风险是指由于内部系统失控、人为因素或外 部事件而造成的直接或间接损失，如计算机系统 的崩溃、劣质文件系统或欺诈等。 银行的信用风险不仅在计量、管理上比操作风险、 市场风险更复杂，通常还是银行经营风险组合的 最主要方面。因此，加强信用风险管理无论是现 在还是将来仍是关系到银行长期健康发展的关键。
第一节 商业银行风险概述
一、风险概念 潜在风险：遭受损失、损害的可能性。 现实风险：发生实际损失。 二、银行风险的特征 1、银行风险的普遍性 银行是信用中介，信用关系发生对象的复杂性。 2、银行风险的扩散性 银行提供信用、创造信用――同时意味着
六. 新形势下银行风险新的表现特征
(1)业务混业化带来银行风险的多样性 (2)金融全球化带来风险的放大性和扩散性 (3)电子网络化带来风险控制的复杂性和艰巨性 (4)经济一体化带来的风险的联动性、隐蔽性和 突发性 (5)跨国经营带来的对分支机构监控困难增加。 总的看，宏观环境不确定性增加，公司内部 管理难度加大。
案例1：国际商业信贷银行(BCCI)的倒闭
1972年创办，1989年资产规模高达200多亿美 元，机构网络遍及70多个国家和地区。1991年 倒闭。 主要原因： (1)管理混乱，内控不力：存在很多违规操作 (2)违法经营：大规模欺诈、违法行为 (3)外部监督缺乏
案例2：巴林银行倒闭
背景：具有233年悠久历史人，业务遍布 五大洲，被称为英国“女皇的银行”。 2019年倒闭。 直接原因：其新加坡期货交易部经理28 岁的尼克.李森越权进行日经指数期货投 资造成巨额损失。 管理失控，内控机制失灵
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The administration and transaction costs are extremely low.
Leases; Unearned income; Loss allowance
7/69
PNC and CNB: Loan portfolio (2000)
Real estate Commercial Individuals Agricultural Domestic other International Unearned income Loss allowance Total
sized Banks
2/69
Balance Sheet
It is a statement of financial position listing assets owned, liabilities owed, and owner’s equity as of a specific date.
PNC 37.0 28.8 5.6 0.0 7.3 0.5 - 0.2 - 1.0 78.0
ห้องสมุดไป่ตู้
CNB 37.0 19.4 4.3
0 4.7 0 0 -0.5 64.9
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Bank Assets: Investment securities
Investment securities are held to
It consists of
vault cash, deposits held at Federal Reserve Banks deposits held at other financial institutions cash items in the process of collection
Asset (%)
Liabilities(%)
CN US
CN US
Loans
60.2 61.4 Deposits
81.4 65.8
Investments
6.6 23.1 Borrowings
14.9 27.2
Cash
24.8 9.1
Other
8.4 7.4 Capital
3.8 7.1
Total
100 100 Total
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Bank Assets: Investment securities
Short-term investments
Interest-bearing bank balances (deposits due from other banks)
federal funds sold securities purchased under agreement to resell (RPs) Treasury bills municipal tax warrants
100 100
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PNC Bank (12/31/2000, TA: 63 bn) v.s. Community National Bank (12/31/00, TA: 0.1bn)
Asset (%)
Liabilities(%)
PNC CNB
PNC CNB
Loans
78.0 64.9 Deposits
Assets = Liabilities + Equity. Balance sheet figures are calculated at a
particular point in time and thus represent stock values.
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China Big Four Banks (12/31/2002) v.s. All US Banks (12/31/2002)
第二章 商业银行经营评价
对外经济贸易大学 金融学院
何自云
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第二章 商业银行经营评价
Balance Sheet Income Statement Relationship between Balance Sheet and
Income Statement Return on Equity Model 股份制商业银行风险评级体系(04年2月22日) Performance Characteristics of Different-
Long-term investment: notes and bonds
Treasury securities Obligations of federal agencies Mortgage-backed, foreign, and corporate
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Bank Assets: Noninterest cash and due from banks
72.8 91.7
Investments
8.7 25.6 Borrowings
18.9 1.0
Cash
5.6 5.7
Other
7.7 3.9 Capital
8.3 7.3
Total
100 100 Total
100 100
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Bank Assets: Loans
Loans are the major asset in most banks’ portfolios and generate the greatest amount of income before expenses and taxes.
They also exhibit the highest default risk and are relatively illiquid.
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Loans: Categories
Real estate loans Commercial loans Loans to individuals Agricultural loans Other loans in domestic offices Loans and leases in foreign offices Three adjustments