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PILLAR II
Objective
Framework is intended to ensure that banks have adequate capital to support all the risks to encourage banks to develop and use better risk management techniques in monitoring and managing their risks
June 2004 Basel_II_Pillar_II 2
June 2004
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Basel_II_Pillar_II
Role o$ 'uper%isors
'o !$"-$' how well B$%/) $R $)) ))&%* '. &R ($#&'$" % D) relative to their risks and to &%' R! % 2 3. R $##RO#R&$' , 'o FO)' R $% $('&! D&$"O*- between banks and supervisors such that when deficiencies are identified2 prompt and decisive action can be taken to reduce risk or restore capital, $dopt an approach to FO(-) MOR intensel1 O% '.O) B$%/) with risk profiles or operational e4perience '.$' 3$RR$%') )-(. $'' %'&O%,
June 2004 Basel_II_Pillar_II &
))*Role o$ 'uper%isors
" +,ree !ain areas o$ $ocus $or t,e super%ision process " Capital -s* Risk " 'uper%isor# Re%iew Process
June 2004
Basel_II_Pillar_II
%O' F-""8
'hose F$('OR) %O' '$/ % &%'O $((O-%' B8 '. #&""$R 7 process 9e,g, interest rate risk in the banking book2
business and strategic risk:; and factors e4ternal to the bank 9e,g, business c1cle effects:,
of (OM#"&$%( 3&'. '. M&%&M-M )'$%D$RD) $%D D&)("O)-R R 0-&R M %') of the more advanced methods
$ further important aspect of #illar 5 is the assessment in #illar 72 in particular the &RB framework for credit risk and the $dvanced Measurement $pproaches for operational risk, )upervisors must ensure that these requirements are being met2 both as qualif1ing criteria and on a continuing basis,
June 2004 Basel_II_Pillar_II .
R "$'&O%).&# e4ists B '3 % the amount of ($#&'$" held b1 the bank $%D its R&)/) and the strength and effectiveness of the bank+s risk management $%D &%' R%$" (O%'RO" #RO( )) ), .owever2 &%(R $) D ($#&'$" should %O' be viewed as the O%"8 O#'&O% for addressing increased risks
Capital %s Risk
confronting the bank, Other means for addressing risk2 such as strengthening risk management2 appl1ing internal limits2 strengthening the level of provisions and reserves2 and improving internal controls2 must also be considered, Furthermore2 capital should
)-B)'&'-' for addressing fundamentall1 &%$D 0-$' (O%'RO" or risk management processes,
June 2004 Basel_II_Pillar_II /
%O'
be
regarded
as
June 2004
(OM#" M %'
of
which
is
the
(OR
#R&%(&#" )
(ore #rinciples
$ "&)' OF '. )# (&F&( *-&D$%( R "$'&%* 'O '. M$%$* M %' OF B$%/&%* R&)/) is provided at the end of this #art of the Framework,
Methodolog1,,
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10
+,e 4 Principles
BANK MANAGEMENT SHOULD ASSESS
their overall capital adequac1 and have a strateg1 for
MAINTAINing CAPITAL LEVELS SUPERVISORS SHOULD REVIEW THE PROCESS OF ASSESSMENT AND TAKE APPROPRIATE ACTION if the1 are not satisfied with
the results of the assessment,
)upervisors should ensure that the
CAPITAL MINIMUM
to do so,
SUPERVISORS TO INTERVENE AT AN EARLY STAGE to Basel_II_Pillar_II prevent capital from falling below the June 2004 11
minimum levels
Principle 1
B n!" "#$%l& # 'e PROCESS FOR
ASSESSING (#eir $'er ll c pi( l &e)% c* in rel (i$n ($ (#eir ri"! pr$+ile STRATEGY FOR MAINTAINING n& THEIR
CAPITAL LEVELS,
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12
'he #rocess
'he F&! M$&% F $'-R ) of a rigorous process are as follows6
< Board and senior management oversight; < )ound capital assessment; < (omprehensive assessment of risks; < Monitoring and reporting; and < &nternal control review,
June 2004 Basel_II_Pillar_II 13
%$'-R
#RO( )) )
$R
$##RO#R&$' in light of the risk profile and business plan, 'he )'R$' *&( #"$% should clearl1 outline the bank+s
capital needs2 anticipated capital e4penditures2 desirable capital level2 and e4ternal capital sources
,
Basel_II_Pillar_II 14
June 2004
R "$' ) ($#&'$" 'O '. " ! " OF R&)/; $ process that )'$' ) ($#&'$" $D 0-$(8 *O$") 3&'. R )# (' 'O R&)/2 taking account
$ process that of the bank+s strategic focus and business plan;
&%' R%$" (O%'RO")2 R !& 3) $%D $-D&' to ensure the integrit1 of the overall management process,
$ process of
Basel_II_Pillar_II 1&
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Basel_II_Pillar_II
1(
"ist of risks
(redit Operational Market &nterest rate risk in banking book "iquidit1 risk Other risks < Reputational risk < )trateg1 risk
Basel_II_Pillar_II 1.
June 2004
(redit risk
.$! M '.ODO"O*& ) '.$' enable them to $)) )) '. (R D&' R&)/ involved in e4posures
Banks should
< to &%D&!&D-$" BORRO3 R) or counterparties < as well as at the #OR'FO"&O " ! ",
For MOR )O#.&)'&($' D B$%/)2 the credit review assessment of capital adequac12 at a minimum2 should cover four areas6
< R&)/ R$'&%* )8)' M)2 < #OR'FO"&O $%$"8)&)?$**R *$'&O%2 < ) (-R&'&)$'&O% ?(OM#" @ (R D&' D R&!$'&! ) @#O)-R ) $%D R&)/ < "$R* (O%( %'R$'&O%),
June 2004 Basel_II_Pillar_II 1/
< should be &%' *R$' D &%'O $% &%)'&'-'&O%+) O! R$"" $%$"8)&) OF (R D&' R&)/ $%D ($#&'$" $D 0-$(8, < should provide D '$&" D R$'&%*) FOR $"" $)) ')2 not onl1 for critici>ed or problem assets,
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10
(O%)&D R$'&O% '. R&)/) in mechanisms as ) (-R&'&)$'&O% $%D (OM#" @ (R D&' D R&!$'&! ),
< anal1sis of counterpart1 credit risk should include consideration of public evaluation of the supervisor+s compliance with the (ore #rinciples for ffective Banking )upervision,
"oan loss reserves should be included in the credit risk assessment for capital adequac1,
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Operational risk
'he (ommittee believes that similar rigour should be applied to the management of operational risk2 as is done for the management of other significant banking risks, 'he failure to properl1 manage operational risk can result in a misstatement of an institution+s risk?return profile and e4pose the institution to significant losses,
June 2004 Basel_II_Pillar_II 21
Operational risk
'he bank should develop a polic1 A framework 'hat covers the bank+s appetite and 'O" R$%( FOR O# R$'&O%$" R&)/2 as specified
through the policies for managing this risk
R&)/ &) 'R$%)F RR D O-')&D the bank, &ncludes the bank+s $##RO$(. 'O &D %'&F8&%*2 $)) ))&%*2 MO%&'OR&%* $%D (O%'RO""&%* ? M&'&*$'&%* '. R&)/,
includes the e4tent and manner in which operational
Basel_II_Pillar_II 22
June 2004
Market risk
'.&) $)) ))M %' &) B$) D "$R* "8 O% '. B$%/+) O3% M $)-R OF !$"- =$'=R&)/ OR '. )'$%D$RD&) D $##RO$(. FOR M$R/ ' R&)/,
mphasis should also be placed on the institution performing
)'R )) ' )'&%* &% !$"-$'&%* '. $D 0-$(8 OF ($#&'$" 'O )-##OR' '. 'R$D&%* F-%('&O%
June 2004 Basel_II_Pillar_II 23
Li)%i&i(* ri"!
Banks+
($#&'$" #O)&'&O%) ($% .$! $% FF (' O% '. &R $B&"&'8 'O OB'$&% "&0-&D&'82 )# (&$""8 &% $ (R&)&), ach B$%/ M-)' .$! $D 0-$' )8)' M) for measuring2 monitoring and controlling
liquidit1 risk,
Banks should
!$"-$' '. $D 0-$(8 OF ($#&'$" given their own liquidit1 profile and the "&0-&D&'8 OF '. M$R/ ') in which the1
operate,
Basel_II_Pillar_II 2&
June 2004
O(#er ri"!"
2 )-(. $) R #-'$'&O% $%D )'R$' *&( R&)/2 $R %O' $)&"8 M $)-R$B" 2 &' @# (') &%D-)'R8 'O F-R'. R D ! "O# ' (.%&0- ) for managing all aspects of these risks,
$lthough the (ommittee recogni>es that Bother+ risks
June 2004
Basel_II_Pillar_II
2(
&%D # %D %' R !& 3 and2 where appropriate2 the involvement of &%' R%$" OR @' R%$" $-D&'), 'he bank+s BO$RD OF D&R ('OR) .$) $ R )#O%)&B&"&'8 to ensure that management establishes a )8)' M for assessing the various risks2 develops a s1stem to R "$' R&)/ 'O '. B$%/+) ($#&'$" " ! "2 and establishes a method for MO%&'OR&%* (OM#"&$%( 3&'. &%' R%$" #O"&(& ), 'he board should regularl1 ! R&F8 whether its )8)' M OF &%' R%$" (O%'RO") &) $D 0-$' to ensure well=
ordered and prudent conduct of business,
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Basel_II_Pillar_II
2/
LARGE E1POSURES AND RISK CONCENTRATIONS2 $ccurac1 and completeness of DATA INPUTS into the bank+s
assessment process;
Principle 3
)-# R!&)OR) ).O-"D R !& 3 and evaluate banks+ internal capital adequac1 assessments and strategies2 as well as their abilit1 to monitor and ensure their compliance with regulator1 capital ratios, )upervisors should '$/ $##RO#R&$' )-# R!&)OR8 $('&O% if the1 are not satisfied with the result of this process,
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4,,Principle 3
'he )-B)'$%'&$" &M#$(' '.$' RROR) &% '. M '.ODO"O*8 or assumptions of formal anal1ses can have on resulting capital requirements requires a detailed review b1 supervisors of each bank+s internal anal1sis,
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31
4,,Principle 3
THE SUPERVISOR should regularl1 R !& 3 '. #RO( )) b1 which a bank
< < < < assesses its capital adequac12 risk position2 resulting capital levels2 qualit1 of capital held,
!$"-$' the degree to which a bank has in place a sound &%' R%$" #RO( )) 'O $)) )) ($#&'$" $D 0-$(8, 'he M#.$)&) of the review should be on the 0-$"&'8 OF '. B$%/+) R&)/ M$%$* M %' and
)upervisors should also controls and should not result in supervisors functioning as bank management,
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32
O%=)&' e4aminations or inspections; OFF=)&' review; D&)(-))&O%s with bank management; R !& 3 OF 3OR/ DO% B8 @' R%$" $-D&'OR) 9provided it is adequatel1
focused on the necessar1 capital issues:; and #eriodic
R #OR'&%*,
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33
($#&'$" $D 0-$(8
the e4tent to which these risk measures are also used operationall1 in
stress tests conducted b1 the institution and how these results relate to capital plans,
June 2004
'he
used should be commensurate with the bank+s activities, 'his anal1sis should cover a
credit risk mitigation techniques and asset securitisations are to be recognised for regulator1 capital purposes2 banks will need to meet a number of requirements2 including risk
<
management standards and disclosures, $s regards STANDARDISED APPROACHES use of various instruments that can reduce #illar 7 capital requirements are utilised and
understood as part of a sound2 tested2 and properl1 documented risk management process,
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3/
)upervisor1 response
.aving carried out the review process described above2 )-# R!&)OR) ).O-"D '$/ $##RO#R&$' $('&O% if the1 are not satisfied with the results of the bank+s own risk assessment and capital allocation, )upervisors should consider a range of actions2 such as those set out under #rinciples D and E ,
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Principle 6
)upervisors should 'O O# R$' $BO! @# (' B$%/) '. M&%&M-M
R *-"$'OR8 ($#&'$" R$'&O) and should have the $B&"&'8 'O R 0-&R banks to hold capital in e4cess of the minimum,
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40
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41
$(.& !
that is below the level of creditworthiness sought b1 man1 banks for their own reasons, For e4ample2 most international banks appear to prefer to be highl1 rated b1 internationall1 recognised rating agencies, 'hus2 banks are likel1 to choose to operate above #illar 7 minimums for competitive reasons,
&n the normal course of business2 the t1pe and volume of activities will change2 as will the different risk e4posures2 causing
O! R$""
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42
(O)'"8 for banks 'O R$&) $DD&'&O%$" ($#&'$"2 especiall1 if this needs to be done quickl1 or at a '&M when market conditions are
ma1 be unfavourable,
For banks to
M$8 #"$( B$%/) &% BR $(. OF '. R " !$%' "$3 and?or prompt non=discretionar1
requirements is a serious matter, &t corrective action on the part of supervisors, 'here ma1 be
F$""
June 2004
&mplementation
'here are to supervisors for ensuring that individual banks are operating with adequate levels of capital the supervisor ma1
) ' 'R&** R $%D '$R* ' ($#&'$" R$'&O) D F&% ($' *OR& ) above minimum ratios 9e,g,
well capitalised and adequatel1 capitalised: for identif1ing the capitalisation level of the bank
June 2004
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44
Principle 7
)upervisors should seek
$R"8 )'$* 'O #R ! %' ($#&'$" FROM F$""&%* B "O3 '. M&%&M-M " ! ") required to support the
risk characteristics of a particular bank and should require rapid remedial action if capital is not maintained or restored
June 2004
Basel_II_Pillar_II
4&
Range of actions
&%(R $) ($#&'$", 'hese ma1 include
< intensif1ing the monitoring of the bank < restricting the pa1ment of dividends < requiring the bank to prepare and implement a satisfactor1 capital adequac1 restoration plan < requiring the bank to raise additional capital immediatel1,
)upervisors should have the D&)(R '&O% to use the tools best suited to the circumstances of the bank and its operating environment, )ome # RM$% %' M $)-R ) 9such as improving s1stems and controls: ma1 be implemented = increased capital might be used as an interim measure
June 2004
Basel_II_Pillar_II
4(
Speci+ic i""%e"
'he (ommittee has identified a number of important issues that banks
)-# R!&)OR) ).O-"D #$R'&(-"$R"8 FO(-) on when carr1ing out the supervisor1 review process, 'hese issues include )OM / 8 R&)/) 3.&(. $R %O' D&R ('"8 $DDR )) D -%D R #&""$R 7 $%D &M#OR'$%' $)) ))M %') that
and supervisors should make to ensure the proper functioning of certain aspects of #illar 7,
June 2004
Basel_II_Pillar_II
4.
. %( 2 it is at this time most appropriate to treat interest rate risk in the banking book -%D R #&""$R 5,
%evertheless2 supervisors who consider that there is
= PRINCIPLES FOR THE MANAGEMENT AND SUPERVISION OF INTEREST RATE RISK, Banks would have to provide the results of their internal measurement, 3. R (O%OM&( !$"- D ("&% ) B8 MOR '.$% 5GH of the sum of 'ier 7 and 'ier 5 capital as a result of a standardised &%' R )' R$' ).O(/ 95GG B$)&) #O&%'):
'he revised guidance
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40
< )upervisors
MAY WISH TO REVIEW HOW THE STRESS TEST HAS BEEN CARRIED OUT
to consider whether a bank has sufficient capital for these purposes, < )upervisor will react appropriatel1, 'his will usuall1 involve
REDUCE ITS RISKS AND8OR TO HOLD ADDITIONAL CAPITAL 8PROVISIONS2 so that e4isting capital
requiring the bank to
resources could cover the #illar requirements plus the result of a recalculated stress test,
June 2004
Basel_II_Pillar_II
&0
&%' R%$"
and $D,
)'&M$'&O%) OF #D
as detailed in paragraph
.owever2
EJE2
on how the reference definition of default is to be interpreted in their jurisdictions, )upervisors will assess individual banks+ application of the reference definition of default and its impact on capital requirements, &n particular2
*-&D$%(
FO(-) O% '. &M#$(' OF D !&$'&O%) FROM '. R F R %( D F&%&'&O% according to paragraph EJK 9use of e4ternal data
supervisors will or historic internal data not full1 consistent with the reference definition of default:,
June 2004 Basel_II_Pillar_II &1
guarantees or credit derivatives to reduce their credit risk and hnce capital2
$ccordingl1 these risks 9e,g, legal risk2 documentation risk2 or liquidit1 risk: to which banks are e4posed are of
supervisor1 concern,
June 2004
Basel_II_Pillar_II
&2
$##RO#R&$' 3R&'' % (RM #O"&(& ) $%D #RO( D-R ) in order to control these residual risks, $ bank ma1 be required to )-BM&' '. ) #O"&(& ) $%D #RO( D-R ) 'O )-# R!&)OR) and
)upervisors will require banks to have in place must regularl1 review their appropriateness2 effectiveness and operation,
June 2004
Basel_II_Pillar_II
&3
June 2004
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&4
&M#OR'$%' ($-) OF M$COR #ROB" M) in banks Risk concentrations can arise in a bank+s $)) ')2 "&$B&"&'& )2 OR OFF=B$"$%( ). ' &' M) Because " %D&%* &) '. #R&M$R8 $('&!&'8 of most banks2 credit risk concentrations are often the most
Risk concentrations are arguabl1 the single most
material risk concentrations within a bank based on common or
(OMMOD&'8;
)$M
$('&!&'8
OR
$('&!&'& )
June 2004
B$%/+) (RM
9e,g, e4posure to a single collateral t1pe or to credit protection provided b1 a single counterpart1:,
Basel_II_Pillar_II
&(
)) ' )')
&D %'&F8 $%D R )#O%D to potential changes in M$R/ ' (O%D&'&O%) that could adversel1 impact the bank, (OM#"& ) 3&'. PRINCIPLES for the Management of Cre !t R!"# 9)eptember 5GGG:
June 2004 Basel_II_Pillar_II &.
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(, Operational risk
*ross income2 used in the Basic &ndicator and )tandardised $pproaches for operational risk2 is onl1 a pro41 for the scale of operational risk e4posure of a bank and can in some cases 9e,g, for
generated b1 the #illar 7 calculation gives a consistent picture of the individual bank+s operational risk e4posure2 for e4ample in comparison with
Basel_II_Pillar_II
June 2004
Basel_II_Pillar_II
(0
the
'R$%)#$R %' $%D $((O-%'$B" M$%% R, )upervisors should make #-B"&("8 $!$&"$B" '. (R&' R&$ to be used in the review of banks+ internal capital assessments,
Basel_II_Pillar_II (1
June 2004
&f
'$R* ' OR 'R&** R R$'&O) OR 'O ) ' ($' *OR& ) OF ($#&'$" in e4cess of the
a supervisor chooses to set
regulator1 minimum2 factors that ma1 be considered in doing so should be publicl1 available, 3here the capital requirements are set above the minimum for an individual bank2 the supervisor should
'. B$%/ (.$R$(' R&)'&() '. B$%/ which resulted in the requirement and an1
remedial action necessar1,
June 2004 Basel_II_Pillar_II (2
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(3
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(&
&M#"&(&' )-##OR'
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Basel_II_Pillar_II
(.
, disclose publicl1
&t will also be required to that it was found to have provided non=contractual support2 as well as the resulting increase in the capital charge 9as noted above:,
hold capital against e4posures for which the1 assume the credit risk2 and to discourage them from providing non=contractual support,
'he is to require banks to
June 2004 Basel_II_Pillar_II (/
aim
DISCLOSE ITS TRANSGRESSIONL the bank ma1 be PREVENTED FROM GAINING FAVOURABLE CAPITAL TREATMENT on securitised assets
for a period of time to be determined b1 the national supervisor;
< the bank ma1 be RE:UIRED TO HOLD ($#&'$" against all securitised assets as though the bank had created a commitment to them2 b1 appl1ing a conversion factor to the risk weight of the underl1ing assets; < for purposes of capital calculations2 the bank ma1 be required to
<
TREAT ALL SECURITISED ASSETS AS IF THEY REMAINED ON THE BALANCE SHEET; the bank ma1 be required to HOLD REGULATORY CAPITAL IN E1CESS of the minimum risk=based capital ratios,
Basel_II_Pillar_II (0
June 2004
Re"i&% l ri"!"
)upervisors will R !& 3 the appropriateness of protection recognised against first loss credit enhancements, )upervisors will e4pect banks+ policies to take account of this in determining their (O%OM&( ($#&'$", $ction where supervisors do not consider the approach to protection recognised as adequate2 ma1 include &%(R $)&%* '. ($#&'$" R 0-&R M %' against a particular transaction or class of transactions,
June 2004 Basel_II_Pillar_II .0
(all provisions
)upervisors e4pect a bank
%O' 'O M$/ -) OF ("$-) ) '.$' %'&'" ) &' 'O ($"" the securitisation transaction or the overage of credit protection prematurel1 if this would increase the bank+s
e4posure to losses or deterioration in the credit qualit1 of the underl1ing e4posures,
)upervisors e4pect banks to
O%"8
@ (-'
such as when the cost of servicing the outstanding credit e4posures e4ceeds the benefits of servicing the underl1ing credit e4posures,
June 2004
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.1
(all provisions
)upervisors ma1 require a of the rationale for and impact of the e4ercise of the call on the bank+s regulator1 capital ratio and also require a follow=up transaction2 if necessar12 depending on the bank+s overall risk profile2 and e4isting market conditions, Date related calls should be set at a date no earlier than the duration or the weighted average life of the underl1ing securitisation e4posures
#R&OR R !& 3
June 2004
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.2
including an assessment of the risk and likelihood of earl1 amortisation of such transactions, $t a minimum2 supervisors should ensure that banks have
E rl* -$r(i" (i$n )upervisors should R !& 3 .O3 B$%/) &%' R%$""8 M $)-R 2 MO%&'OR2 $%D M$%$* R&)/) $))O(&$' D 3&'. ) (-R&'&)$'&O%) OF R !O"!&%* (R D&' F$(&"&'& )2
implemented
R $)O%$B" M '.OD) FOR $""O($'&%* (O%OM&( ($#&'$" against the economic substance of the credit
risk arising from revolving securitisations? earl1 amortisation and should e4pect banks to have adequate capital and liquidit1 contingenc1 plans,
June 2004
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.3
G%i& nce Rel (e& ($ (#e S%per'i"$r* Re'ie5 Pr$ce"" ;P%/li"#e& /* (#e B "el C$--i((ee $n B n!in. S%per'i"i$n<
1, #art B of the $mendment to the (apital $ccord to &ncorporate Market Risks Canuar1 7MMK2 F!nal 3, (ore #rinciples for ffective Banking )upervision )eptember 7MMI2 F!nal 6, 'he (ore #rinciples Methodolog1 October 7MMM2 F!nal 7, Risk Management *uidelines for Derivatives Cul1 7MME2 F!nal =, Management of &nterest Rate Risk )eptember 7MMI2 F!nal >, Risk Management for lectronic Banking March 7MMN2 F!nal ?, Framework for &nternal (ontrols )eptember 7MMN2 F!nal
June 2004 Basel_II_Pillar_II .4
G%i& nce Rel (e& ($ (#e S%per'i"$r* Re'ie5 Pr$ce"" ;P%/li"#e& /* (#e B "el C$--i((ee $n B n!in. S%per'i"i$n< @, )ound #ractices for Banks+ &nteractions with .ighl1 "everaged &nstitutions Canuar1 7MMM2 F!nal A, nhancing (orporate *overnance $ugust 7MMM2 F!nal 1B, )ound #ractices for Managing "iquidit1 Februar1 5GGG2 F!nal 11, #rinciples for the Management of (redit Risk )eptember 5GGG2 F!nal 13, )upervisor1 *uidance for Managing )ettlement Risk in Foreign 4change 'ransactions )eptember 5GGG2 F!nal 16, #rinciples for the Management and )upervision of &nterest Rate Risk Canuar1 5GG72 For Comment 17, Risk Management #rinciples for lectronic Banking Ma1 5GG72 For Comment 1=, &nternal $udit in Banks and the )upervisorOs Relationship with $uditors $ugust 5GG72 F!nal 1>, (ustomer Due Diligence for Banks October 5GG72 F!nal
June 2004 Basel_II_Pillar_II .&
G%i& nce Rel (e& ($ (#e S%per'i"$r* Re'ie5 Pr$ce"" ;P%/li"#e& /* (#e B "el C$--i((ee $n B n!in. S%per'i"i$n< 1?, 'he Relationship Between Banking )upervisors and Banks+ 4ternal $uditors Canuar1 5GG52 F!nal 1@, )upervisor1 *uidance for Dealing with 3eak Banks March 5GG52 F!nal 1A, Management and )upervision of (ross=border lectronic Banking $ctivities October 5GG52 For Comment 3B, )ound #ractices for the Management and )upervision of Operational Risk Februar1 5GGD2 F!nal
from
the
B&)
website
June 2004
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.(