Core Principles For Effective Banking Supervision

銀行監理核心原則

Basel Committee on Banking Supervision

巴塞爾銀行監理委員會

September 1997

19979月發布

 

Preconditions for Effective Banking Supervision

銀行監理有效果的先決條件

1.    An effective system of banking supervision will have clear responsibilities and objectives for each agency involved in the supervision of banking organisations. Each such agency should possess operational independence and adequate resources. A suitable legal framework for banking supervision is also necessary, including provisions relating to authorisation of banking organisations and their ongoing supervision; powers to address compliance with laws as well as safety and soundness concerns; and legal protection for supervisors. Arrangements for sharing information between supervisors and protecting the confidentiality of such information should be in place.

有效果的銀行監理制度,對於涉及銀行業組織監理的每一家機構,都要訂定清楚的職責和目標。每一家機構都應該具備作業獨立性和適足的資源。合適的銀行監理法規架構也是必要的,包括有關銀行業組織設立許可及其持續監理的規定;有關法規遵循,以及安全、穩健問題方面的處理授權;以及對監理者的法律保護。且應該有機制讓相關監理者得以分享資訊和維護該類資訊的機密。

 

Licensing and Structure

核發執照和所有權結構

2.    The permissible activities of institutions that are licensed and subject to supervision as banks must be clearly defined, and the use of the word "bank" in names should be controlled as far as possible.

取得執照並納入銀行監理的機構,其允許從事的業務項目,應予以清楚地定義,「銀行」名稱的使用應儘可能地予以管制。

3.    The licensing authority must have the right to set criteria and reject applications for establishments that do not meet the standards set. The licensing process, at a minimum, should consist of an assessment of the banking organisations ownership structure, directors and senior management, its operating plan and internal controls, and its projected financial condition, including its capital base; where the proposed owner or parent organisation is a foreign bank, the prior consent of its home country supervisor should be obtained.

銀行執照主管當局必須有權力訂定設立標準和拒絕不符合設立標準的申設案件。審核程序至少應該包含:評估銀行業組織的所有權結構、董事和高級管理階層、作業計畫和內部控制措施、和預估財務狀況(包括其資本額;若擬議中的銀行所有者或母機構為外國銀行時,應該事先獲得其母國監理者的同意。

4.    Banking supervisors must have the authority to review and reject any proposals to transfer significant ownership or controlling interests in existing banks to other parties.

銀行監理者對於現有銀行任何重大的所有權或控制權益移轉申請案件,必須有權力審核和拒絕。

5.    Banking supervisors must have the authority to establish criteria for reviewing major acquisitions or investments by a bank and ensuring that corporate affiliations or structures do not expose the bank to undue risks or hinder effective supervision.

銀行監理者必須有權力訂定審核標準,審核銀行的重大購併或投資案件,確保企業聯結關係或所有權結構,不致使該銀行暴露於不適當的風險中,或妨礙監理效果。

 

Prudential Regulations and Requirements

監理法規和要求標準

6.    Banking supervisors must set prudent and appropriate minimum capital adequacy requirements for all banks. Such requirements should reflect the risks that the banks undertake, and must define the components of capital, bearing in mind their ability to absorb losses. At least for internationally active banks, these requirements must not be less than those established in the Basel Capital Accord and its amendments.

銀行監理者必須為所有的銀行訂定審慎的和適當的最低資本適足性要求標準。 這類的要求標準應該反映銀行所承擔的風險,且必須定義資本的組成項目(謹記其應具備吸收損失的能力)。至少對於在國際上活躍的銀行,這些要求標準不得低於巴塞爾資本協定及其修正條文所規定者。

7.    An essential part of any supervisory system is the evaluation of a banks policies, practices and procedures related to the granting of loans and making of investments and the ongoing management of the loan and investment portfolios.

任何監理制度的一個必備部份為,評估銀行有關放款核貸和投資決策,以及有關放款和投資資產組合持續管理的內部政策、作業慣例、和程序。

8.    Banking supervisors must be satisfied that banks establish and adhere to adequate policies, practices and procedures for evaluating the quality of assets and the adequacy of loan loss provisions and loan loss reserves.

必須讓銀行監理者滿意,銀行已建立和謹守妥適的內部政策、作業慣例、和作業流程,以評估其資產的品質、放款損失準備提列方法的妥適性、和放款損失準備的適足性。

9.    Banking supervisors must be satisfied that banks have management information systems that enable management to identify concentrations within the portfolio and supervisors must set prudential limits to restrict bank exposures to single borrowers or groups of related borrowers.

必須讓銀行監理者滿意,銀行具備管理資訊系統,使其管理階層能夠辨識資產組合中風險集中之處,且監理者必須訂定各項監理規定限額,限制其對單一借款人或同一關係人集團的曝險額。

10.In order to prevent abuses arising from connected lending, banking supervisors must have in place requirements that banks lend to related companies and individuals on an arms-length basis, that such extensions of credit are effectively monitored, and that other appropriate steps are taken to control or mitigate the risks.

為防範關係戶放款產生弊端,銀行監理者必須訂定要求標準,規定銀行對其關係企業和關係人的放款依照一般常規辦理,且該類授信均受到有效監控,並已採取其他適當的步驟去控制或減輕相關風險。

11.Banking supervisors must be satisfied that banks have adequate policies and procedures for identifying, monitoring and controlling country risk and transfer risk in their international lending and investment activities, and for maintaining appropriate reserves against such risks.

必須讓銀行監理者滿意,銀行有妥適的內部政策和作業流程,以辨識、監控、和控制其國際貸放和投資業務的國家風險和匯兌風險,並已就該類風險,提存適當的準備。

12.Banking supervisors must be satisfied that banks have in place systems that accurately measure, monitor and adequately control market risks; supervisors should have powers to impose specific limits and/or a specific capital charge on market risk exposures, if warranted.

必須讓銀行監理者滿意,銀行具備各項系統,以正確地衡量、監控、和妥適地控制市場風險;必要時,監理者應該有權力就市場風險部位規定各項特別限額及(或)特別的資本保留額。

13.Banking supervisors must be satisfied that banks have in place a comprehensive risk management process (including appropriate board and senior management oversight) to identify, measure, monitor and control all other material risks and, where appropriate, to hold capital against these risks.

必須讓銀行監理者滿意,銀行具備周延的風險管理程序(包括適當的董事會和高級管理階層的監督),以辨識、衡量、監控、和控制所有其他的重大風險,必要時,針對這類風險規定特別的資本保留額。

14.Banking supervisors must determine that banks have in place internal controls that are adequate for the nature and scale of their business. These should include clear arrangements for delegating authority and responsibility; separation of the functions that involve committing the bank, paying away its funds, and accounting for its assets and liabilities; reconciliation of these processes; safeguarding its assets; and appropriate independent internal or external audit and compliance functions to test adherence to these controls as well as applicable laws and regulations.

銀行監理者必須確認,銀行具備符合其業務性質和規模的妥適內部控制措施。內部控制措施應該包括:清楚的權力和職責授予機制;對涉及銀行對外承諾、支出資金、和資產負債會計帳務事項的分工牽制;上述程序的勾稽核對工作;資產防護;以及適當、獨立的內部或外部稽核,和遵守規定監督機制,以測試其對相關控制措施和法令的遵守情形。

15.Banking supervisors must determine that banks have adequate policies, practices and procedures in place, including strict "know-your-customer" rules, that promote high ethical and professional standards in the financial sector and prevent the bank being used, intentionally or unintentionally, by criminal elements.

銀行監理者必須確認,銀行具備妥適的內部政策、作業慣例、和作業流程,包括嚴格的「瞭解客戶」規則,以提昇金融服務業的道德和職業標準,及避免其銀行被有意或無意地利用於犯罪事項。

 

Methods of Ongoing Banking Supervision

銀行持續監理方法

16.An effective banking supervisory system should consist of some form of both onsite and off-site supervision.

有效果的銀行監理制度應該兼由某些形式的實地和場外監理所組成。

17.Banking supervisors must have regular contact with bank management and thorough understanding of the institutions operations.

銀行監理者必須與銀行管理階層有經常性的聯繫,且充分瞭解該機構的作業。

18.Banking supervisors must have a means of collecting, reviewing and analyzing prudential reports and statistical returns from banks on a solo and consolidated basis.

銀行監理者必須有收集、檢討、和分析各銀行依個別和合併基礎所編製的監理報告和統計報表的工具。

19.Banking supervisors must have a means of independent validation of supervisory information either through on-site examinations or use of external auditors.

銀行監理者必須有獨立的驗證監理資訊的手段(透過實地檢查或運用外部稽核人員)。

20.An essential element of banking supervision is the ability of the supervisors to supervise the banking group on a consolidated basis.

銀行監理的要件之一是,監理者有能力依合併基礎監理銀行業集團。

 

Information Requirements

資訊要求標準

21.Banking supervisors must be satisfied that each bank maintains adequate records drawn up in accordance with consistent accounting policies and practices that enable the supervisor to obtain a true and fair view of the financial condition of the bank and the profitability of its business, and that the bank publishes on a regular basis financial statements that fairly reflect its condition.

必須讓銀行監理者滿意,各家銀行均維持依照一致的會計政策和作業慣例登載的妥適紀錄,使監理者能夠對該銀行的財務狀況及其營業的獲利能力,獲得真實和公平的看法,且各該銀行定期公布能夠公平地反映其狀況的財務報表。

 

Formal Powers of Supervisors

監理者正式的權力

22.Banking supervisors must have at their disposal adequate supervisory measures to bring about timely corrective action when banks fail to meet prudential requirements (such as minimum capital adequacy ratios), when there are regulatory violations, or where depositors are threatened in any other way. In extreme circumstances, this should include the ability to revoke the banking licence or recommend its revocation.

銀行監理者必須有妥適的手段可資運用,在銀行未能符合監理要求標準(諸如最低資本適足性比率)、違反監理規定、或存款人權益受到任何其他方式的威脅時,可以即時發起糾正行動,在極端的情況下,應該包括撤銷銀行執照或提出撤銷建議的權力。

 

Cross-border Banking

跨國銀行業務

23.Banking supervisors must practise global consolidated supervision over their internationally-active banking organisations, adequately monitoring and applying appropriate prudential norms to all aspects of the business conducted by these banking organisations worldwide, primarily at their foreign branches, joint ventures and subsidiaries.

銀行監理者必須對在國際上活躍的銀行業組織進行全球合併監理,妥適地監控和運用適當的監理規範至這些銀行業組織在全世界的所有營業層面,主要為其國外分支機構、合資事業、和子公司。

24.A key component of consolidated supervision is establishing contact and information exchange with the various other supervisors involved, primarily host country supervisory authorities.

合併監理的重要部分為,與其他各個相關監理者建立聯繫和交換資訊管道,主要為地主國監理當局。

25.Banking supervisors must require the local operations of foreign banks to be conducted to the same high standards as are required of domestic institutions and must have powers to share information needed by the home country supervisors of those banks for the purpose of carrying out consolidated supervision.

銀行監理者必須要求各外國銀行在當地的作業,符合其對國內機構要求的相同高標準,且必須有權力與這些銀行的母國監理當局分享所需的資訊,協助其執行合併監理。

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