MARC Record from marc_nuls

LEADER: 10704pam 22003734a 4500
001 9922657100001661
005 20150423144733.0
008 030227s2003 dcua 000 0 eng
010 $a 2003045004
020 $a0821354183 (softcover ed.)
020 $a0821354655 (hardcover ed. with CD)
035 $a(CSdNU)u163178-01national_inst
035 $a(Sirsi) l2003045004
035 $a(Sirsi) l2003045004
040 $aDLC$cDLC$dYDX$dOrPss
042 $apcc
049 $aCNUM
050 00 $aHG1615$b.G746 2003
082 00 $a332.1/068/1$221
100 1 $aGreuning, Hennie van.
245 10 $aAnalyzing and managing banking risk :$ba framework for assessing corporate governance and financial risk /$cHennie van Greuning, Sonja Brajovic Bratanovic ; with technical advice on treasury management by Jennifer Johnson-Calari.
250 $a2nd ed.
260 $aWashington, D.C. :$bWorld Bank,$cc2003.
300 $axvi, 367 p. :$bill. ;$c23 cm.
500 $aOriginally published under title: Analyzing bank risk.
505 0 $aAnalyzing and Managing Banking Risk -- Introduction: The Changing Bank Environment -- Bank Exposure to Risk -- Corporate Governance -- Risk-Based Analysis of Banks -- Analytical Tools Provided -- A Context for the Risk-Based Review of Banks -- Introduction: Why Banks Are Analyzed -- Banks as Providers of Financial Information -- A Framework for Financial Sector Development -- A Holistic View of the Entire Financial System -- Disclosure and Transparency of Bank Financial Information: A Prerequisite for Risk-Based Analysis -- Key Players in the Corporate Governance and Risk Management Process -- Introduction: Corporate Governance Principles -- Regulatory Authorities: Establishing a Corporate Governance and Risk Management Framework -- Supervisory Authorities: Monitoring Risk Management -- The Shareholders: Appointing the Right Policymakers -- The Board of Directors: Ultimate Responsibility for a Bank's Affairs -- Management: Responsibility for Bank Operations and the Implementation of Risk Management Policies -- The Audit Committee and Internal Auditors: An Extension of the Board's Risk Management Function -- External Auditors: A Reassessment of the Traditional Approach of Auditing Bank -- The Role of the General Public -- Balance Sheet Structure and Management -- Introduction: Composition of the Balance Sheet -- Asset Structure: Growth and Changes -- Liabilities Structure: Growth and Changes -- Overall On- and Off-Balance-Sheet Growth -- Managing Risk Effectively -- Profitability -- Introduction: The Importance of Profitable Banks -- Income Statement Composition -- Income Structure and Profit Quality -- Profitability Indicators -- Profitability Ratio Analysis -- Capital Adequacy -- Introduction: The Characteristics and Functions of Capital -- Constituents of Regulatory Capital (Current Methodology) -- Coverage of Risk Components by Constituents of Capital (Current Methodology) -- Basel II: Proposed Changes for Determining Capital Adequacy -- Implementation of the Basel Accord -- Assessing Management Information with Respect to Capital Adequacy -- Credit Risk Management -- Introduction: Components of Credit Risk -- Credit Portfolio Management -- Review of Lending Function and Operations -- Credit Portfolio Quality Review -- Nonperforming Loan Portfolio -- Credit Risk Management Policies -- Policies to Limit or Reduce Credit Risk -- Asset Classification -- Loan Loss Provisioning Policy -- Liquidity Risk Management -- Introduction: The Need for Liquidity -- Liquidity Management Policies -- The Regulatory Environment -- The Structure of Funding: Deposits and Market Borrowing -- Maturity Structure and Funding Mismatches -- Deposit Concentration and Volatility of Funding -- Liquidity Risk Management Techniques -- Treasury Organization and Risk Management -- Introduction: Overview of Treasury Functions -- Establishing the Overall Policy Framework -- Market Operations -- Risk Analytics and Compliance -- Treasury Operations -- Corporate Governance and Operational Risk Assessment -- Management of the Stable Liquidity Investment Portfolio -- Nature of the Stable Liquidity Investment Portfolio -- Investment Policy -- Eligible Instruments -- Credit Risk -- Market Risk -- Benchmark Portfolio -- Active Management -- Risk Management and Risk Budgets -- Management Reporting -- Market Risk Management and Proprietary Trading -- Introduction: Market Risk Characteristics -- Portfolio Risk Management Policies -- Trading Book and Management of Trading Activities -- Market Risk Measurement -- Value at Risk -- Stress Testing -- Interest Rate Risk Management -- Introduction: Sources of Interest Rate Risk -- Risk Management Responsibilities -- Models for the Management of Interest Rate Risk -- The Impact of Changes in Forecast Yield Curves -- Currency Risk Management -- Introduction: Origin and Components of Currency Risk -- Policies for Currency Risk Management -- Currency Risk Exposure and Business Strategy -- Currency Risk Management and Capital Adequacy -- Transparency in the Financial Statements of Banks -- Introduction: The Importance of Useful Information -- Transparency and Accountability -- Transparency in Financial Statements -- Disclosure in the Financial Statements of Banks -- Deficiencies Found in Bank Accounting Practices -- The Relationship between Risk Analysis and Bank Supervision -- Introduction: The Bank Supervisory Process -- The Analytical Review Process -- Banking Risks and the Accountability of Regulatory/Supervisory Authorities -- The Supervisory Process -- Consolidated Supervision -- Supervisory Cooperation with Internal and External Auditors -- Background Questionnaire to Facilitate Analysis of Banks -- IAS-Required Disclosure in Financial Statements, by Risk Category -- Deficiencies Found in Accounting Practices -- A New Philosophy of Bank Supervision -- The Role of the Board -- The Board's Financial Risk Management Responsibilities -- Accountability of Bank Management -- "Fit and Proper" Standards for Bank Management -- Financial Risk and Management Responsibilities -- Internal Audit Controversies -- The Responsibilities of Audit Committees and Internal Auditors -- Financial Risk Management Responsibilities of External Auditors -- Content of a Loan Review File -- Signs of Distorted Credit Culture -- Asset Classification Rules -- Typical Liquidity Regulations or Internal Liquidity Guidelines -- ALM Mission Statement -- Asset Classes -- Criteria for Evaluating Accounting Standards -- Survey on Public Disclosures of Banks -- The Banking Risk Spectrum -- Partnership in Corporate Governance of Banks -- A Framework for Financial Sector Development -- Holistic View of the Financial System: A Template for Financial Sector Review -- Balance Sheet Components -- Structural Change and Assets Growth -- Changes in the Structure of a Bank's Assets Portfolio -- Structural Change and Growth of Capital and Liabilities -- Total Growth -- Low and Nonearning Assets as a Percentage of Total Assets -- Off-Balance-Sheet Items as a Percentage of Total Assets -- Structure of Gross Income -- Asset Structure versus Income Structure -- Sources of Income versus Costs -- Operating Income Ratios -- Average Yield Differential on Intermediation Business -- Return on Assets (ROA) and on Equity (ROE) -- Components of Shareholders' Funds -- Risk Profile of Assets -- Risk Profile of On- and Off-Balance-Sheet Items -- Actual versus Required Capital -- Estimating Potential Capital Requirement -- Loans to Customers Per Borrower Group -- Customer Loans by Product -- Maturity of Loans to Customers -- Loan Portfolio Statistics -- Exposure to the 20 Largest Borrowers -- Sectoral Analysis of Loans -- Classification of Loans -- Statutory Liquidity Required versus Actual Liquid Assets Held -- Customer Deposits by Sector -- Maturity Mismatch -- Maturities of Deposits Payable in Local Currency -- Ten Largest Sources of Deposits as Percentage of Total Customer Deposits -- Liquidity Statistics -- Holistic View of the Treasury Environment -- Benchmarking--Operationalization of Strategic Asset Allocation -- Potential Risk Analytics Reports -- Example of Daily/Monthly Checklist of Portfolio Compliance Issues -- Treasury Operations: Reporting (Funding and Investment Business) -- Risk Management in the Treasury -- Trading Portfolio -- Marking to Market -- Potential Amount of Qualifying Capital Exposed -- Current and Forecast Yield Curves -- Potential Effect on Capital due to a Movement in Expected Yield Curve -- Currency Structure of Assets and Liabilities -- Currency Structure of Loan Portfolio and Customer Deposits -- Freely Convertible Currency Deposit Maturities as a Percentage of Total Customer Deposits -- Currency Risk Exposure as a Percentage of Qualifying Capital -- Transparency in Financial Statements -- The Context of Bank Supervision -- Banking Risk Exposures -- Possible Uses of Tools Provided -- Key Players and Their Responsibilities in Bank Governance and Risk Management -- Shareholder Information -- Supervisory Board/Board of Directors -- A Bank's Balance Sheet Structure -- Total Growth of Balance-Sheet and Off-Balance-Sheet Items -- Composition of Income and Expenses -- Profitability Ratios -- Credit Risk Multiplication Factors for Derivative Instruments -- Summary of Basel II Proposals -- Proposed Standardized Approach: Risk Weights Based on External Ratings -- Operational Risk: Business Lines and Operational Loss Event Types -- Capital Adequacy Ratios -- Calculating the Allowable Portion of Tier 3 Capital -- Loan Portfolio Statistics -- Related-Party Lending -- Recommended Provisions -- Maturity Ladder under Alternative Scenarios -- Liquidity Ratios -- Credit Risk Management Tools -- Examples of U.S. Dollar Market Indices -- Market Risk Management Tools -- Disclosures of Market Risk -- Simplistic Calculation of Net Open Positions -- A Repricing Gap Model for Interest Rate Risk Management -- Open Positions in Foreign Currencies -- International Accounting Standards Applicable to Banks -- Stages of the Analytical Review Process -- Proposed Outline for Bank Analytical Reports -- Off-Site Surveillance versus On-Site Examination -- Generic Features of Early Warning Systems -- Adapting the External Audit for Specific Circumstances/Needs.
650 0 $aBank management.
650 0 $aRisk management.
650 0 $aCorporate governance.
700 1 $aGreuning, Hennie van.$tAnalyzing banking risk.
700 1 $aBrajovic Bratanovic, Sonja,$d1946-
949 $i31786101534722
994 $a92$bCNU
999 $aHG 1615 .G746 2003$wLC$c1$i31786101534722$d4/9/2009$e11/27/2006 $f4/6/2004$g1$lCIRCSTACKS$mNULS$n1$q1$rY$sY$tBOOK$u7/9/2003