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Framework for Internal Control Systems in Banking Organisations

BCBS guidance on effective supervision of internal control systems

Basel Committee on Banking Supervision guidance sets out essential elements of a sound internal control system. Outlines principles for use by supervisory authorities when evaluating banks' internal control systems.

Publisher: Global Standard-Setting Bodies Release date: Sep 1998

Type: Guideline

Topics: Corporate governance, Risk management

Sectors: Banking

Enhancing Bank Transparency: Public Disclosure and Supervisory Information that Promote Safety and Soundness in Banking Systems

BCBS report discussing the role of information in effective market discipline and effective banking supervision

Basel Committee on Banking Supervision report discussing the role of transparency and disclosure of information in effective market discipline and effective banking supervision. Identifies six broad categories of information elements that are needed to provide a basic understanding of a bank’s activities and the risks faced. Recommends that banks publicly disclose such information to foster market discipline and strengthen financial stability by promoting transparency of banks’ activities and risk exposures. Encourages supervisors to have access to this and other information of supervisory interest.

Publisher: Global Standard-Setting Bodies Release date: Aug 1998

Type: Consultative, discussion and issues paper

Topics: Risk management, Supervisory framework, Transparency and disclosure

Sectors: Banking

Sampling Methodologies

OCC handbook provides guidance on which sampling methods are best for specific areas of examination interest

US Office of the Comptroller of the Currency handbook discusses statistical sampling and specific methods of designing, selecting, and evaluating statistically valid samples. Focuses on numerical sampling and proportional sampling.

Publisher: National Regulators Release date: Aug 1998 Country: United States

Type: Consultative, discussion and issues paper

Peer: Allowance for Loan and Lease Losses, Bank Failure, Commercial Loan Examination Procedures , Commercial Real Estate Lending Examinations , Loan Portfolio Management

Topics: Supervisory framework

Sectors: Banking

Bank Failure

OCC evaluation of the factors contributing to bank failures

US Office of the Comptroller of the Currency paper identifies specific internal weaknesses that most influence a bank's failure. Also assesses primary factors that distinguish banks that fail from those that do not. Demonstrates that management and board of directors are ultimately responsible for success or failure of a bank. Highlights need for a bank to establish strong policies, controls and systems when economic conditions are good, thereby greatly increasing chances of remaining profitable when economic conditions are bad.

Publisher: National Regulators Release date: Jun 1998

Type: Consultative, discussion and issues paper

Peer: Allowance for Loan and Lease Losses, Commercial Loan Examination Procedures , Commercial Real Estate Lending Examinations , Loan Portfolio Management , Sampling Methodologies

Topics: Recovery and resolution, Corporate governance

Sectors: Banking

Allowance for Loan and Lease Losses

OCC handbook sets out elements of allowances for loan and lease losses

US Office of the Comptroller of the Currency Comptroller's Handbook sets out requirements for the allowance and the responsibilities of bank management. Sets out examination procedures for reviewing the adequacy of the allowance.

Publisher: National Regulators Release date: May 1998 Country: United States

Type: Supervisory Practice

Peer: Bank Failure, Commercial Loan Examination Procedures , Commercial Real Estate Lending Examinations , Loan Portfolio Management , Sampling Methodologies

Topics: Capital adequacy, Credit risk, Asset classification and provisioning

Sectors: Banking

Loan Portfolio Management

OCC handbook for loan portfolio examinations

US Office of the Comptroller of the Currency Comptroller's Handbook describes the elements of sound loan portfolio management and sets out examination procedures.

Publisher: National Regulators Release date: Apr 1998 Country: United States

Type: Supervisory Practice

Peer: Allowance for Loan and Lease Losses, Bank Failure, Commercial Loan Examination Procedures , Commercial Real Estate Lending Examinations , Sampling Methodologies

Topics: Credit risk, Risk management, Asset classification and provisioning

Sectors: Banking

Commercial Loan Examination Procedures

OCC handbook for examiners on evaluating all types of commercial loans

Office of the Comptroller of the Currency Comptroller's Handbook sets out procedures for loan portfolio examinations.

Publisher: National Regulators Release date: Mar 1998 Country: United States

Type: Consultative, discussion and issues paper

Peer: Allowance for Loan and Lease Losses, Bank Failure, Commercial Real Estate Lending Examinations , Loan Portfolio Management , Sampling Methodologies

Topics: Credit risk, Asset classification and provisioning

Sectors: Banking

Guidance on Information Sharing

IOSCO guidance on information sharing during periods of crisis

International Organization of Securities Commissions guidance to authorities on sharing information during periods of market and/or firm crisis by: i) identifying in advance types of core information which market authorities would need to be able to obtain and be prepared to share in order to assist in assessing and managing impact of market and/or firm crisis; ii) explaining relevancy of information; and iii) providing illustrations of types of questions which market authorities may use to request information from another authority. Identifies three generic types of market and/or firm events: i) Type I (firm financial crisis); ii) Type II (market-wide volatility); and iii) Type III (unusual price movements or market volatility in a particular security or derivative).

Publisher: Global Standard-Setting Bodies Release date: Oct 1997

Type: Guideline

Topics: Crisis management and contingency planning, Cross-border cooperation

Sectors: Securities

Large Exposure Limits

OSFI large exposures rule for banks

Office of the Superintendent of Financial Institutions of Canada rule addressing large credit risk exposures of banks. Sets out OSFI's policy with respect to limits on these exposures. Large exposures are subject to limits, notwithstanding the quality of security that underlies individual transactions.

Publisher: National Regulators Release date: Nov 1994 Country: Canada

Type: Law, Regulation and Policy

Peer: Large Exposure Limits: Guidance

Topics: Credit risk

Sectors: Banking

Capital Adequacy Standards for Securities Firms

IOSCO longstanding common conceptual framework

International Organization of Securities Commissions framework for capital requirements for securities firms that take positions as principal, hold client accounts, and/or hold client property. Framework consists of: i) capital adequacy test that reflects liquidity, solvency and risks faced by securities firms; ii) regulatory structure for maintenance of a securities firm's books and records; and iii) framework of regular reporting to, and examination by, a supervisory authority.

Publisher: Global Standard-Setting Bodies Release date: Oct 1989

Type: Standard

Topics: Capital adequacy, Risk management, Liquidity risk and rules, Market risk

Sectors: Securities

Display # Page 136 of 137 Total: 1363

Resources

382 records

Framework for Internal Control Systems in Banking Organisations

Enhancing Bank Transparency: Public Disclosure and Supervisory Information that Promote Safety and Soundness in Banking Systems

Sampling Methodologies

Bank Failure

Allowance for Loan and Lease Losses

Loan Portfolio Management

Commercial Loan Examination Procedures

Guidance on Information Sharing

Large Exposure Limits

Capital Adequacy Standards for Securities Firms

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