金融业首席顾问

林飛熊金融業首席顧問卓越的金融服務業者-他們的成功之道風險調整績效管理匯報大綱•概覽-金融市場的改變與挑戰-風險調整績效管理框架RiskAdjustedProfitabilityManagement•金融業經營管理解決方案-資金轉撥計價FundsTransferPricing-績效分析PerformanceAnalyser-資產負債管理AssetsLiabilitiesManagement-系統架構•成功案例經驗分享•問題與討論匯報大綱•概覽-金融市場的改變與挑戰-風險調整績效管理框架RiskAdjustedProfitabilityManagement•金融業經營管理解決方案-資金轉撥計價FundsTransferPricing-績效分析PerformanceAnalyser-資產負債管理AssetsLiabilitiesManagement-系統架構•成功案例經驗分享•問題與討論金融市場的改變與挑戰EnvironmentChangeandNewChallengeGlobalCompetitionAggregateInformationfromConsolidatedEntitiesGlobalizationDeliverInnovativeProducts(derivative)DevelopNewMarketProvideFlexibleOfferingsMeasureProfitabilityReduceCostsIncreaseInvestmentProvideTimely,AccurateInfoMaintainleadingamongallbankDevelopbetterfundingsourceMeetBaselII&NewRequirementsCapitalMarketsFirmsBanksInsuranceCompaniesNewCompetitorsMarginPressureRegulationBaselII目標第一支柱資產負債管理第二支柱第三支柱金融監理單位需求:最低法定資本監理審查程序財報揭露巴塞爾新協定風險調整績效管理框架RiskAdjustedPerformanceManagement(RAPM)RiskMgtStructuralRisk(ALM)MarketRiskCreditRiskOperationalRiskBudgetsPlanningBudget/ForecastsOracleBudgeting&PlanningInterestRateLiquidityPlanningOracleRiskManagerEquity,FX…InterestBanksDealing&TradingSystemsInternal(Inadequate/Failure)ExternalProcessesPeopleSystemsDefault(PD)ExposureMaturityCollateralExpectedLossUnexpectedLossRiskAdjustedPerformanceManagement(RAROC)BusinessUnitManagementCapitalManagementProfitabilityRevenueCostInterestIncomeFee&OtherIncomeCostofFundsOracleTransferPricingOperationalCostPerformanceAnalyzerExpectedLossPerformanceAnalyzer匯報大綱•概覽-金融市場的改變與挑戰-風險調整績效管理框架RiskAdjustedProfitabilityManagement•金融業經營管理解決方案-資金轉撥計價FundsTransferPricing-績效分析PerformanceAnalyser-資產負債管理AssetsLiabilitiesManagement-系統架構•成功案例經驗分享•問題與討論解決方案範圍-機構•金控集團•銀行全行•事業群•地區•國內業務單位•國際金融分行•海外分行匯報大綱•概覽-金融市場的改變與挑戰-風險調整績效管理框架RiskAdjustedProfitabilityManagement•金融業經營管理解決方案-資金轉撥計價FundsTransferPricing-績效分析PerformanceAnalyser-資產負債管理AssetsLiabilitiesManagement-系統架構•成功案例經驗分享•問題與討論聯往息計價方案TermAssetPricingCurveLiabilityAssetInt.RateLiabilityPricingCurveTotalBankSpread聯往息資金轉撥計價方案TermFTPyieldcurveAssetLiabilityCreditriskmarginFundingmarginInt.rateInterestrateriskmargin資金轉撥計價管理模式資金中心國外分行金融交易部門國外部營業部信用卡部信託部國內區域分行(企金)總行股東權益固定資產其他國內分行(消金)FTPforEntireBalanceSheetAssets•Cash•D/FBanksDemand•D/FBanksTime•M.&LongTermLoans•ShortTermLoans•AccountReceivable•Investment•FixedAssets•D/FBranchesLiabilities•CheckingDeposits•DemandDeposit•TimeDeposits•InterbankBorrowing•BondIssuing•AccountPayableEquities•Capital•RetainingEarning•CurrentYearP/LMYRTIBOR1M,3M,6M,9M,12MKLIBORHKDHIBOR1M,3M,6M,9M,12MHIBORSGDSIBOR1M,3M,6M,9M,12MSIBORYenLIBOR1M,3M,6M,9M,12MTIBORUSDKLB1M,3M,6M,9M,12M….5YSIBORNTDGovtSecurities1Y,2Y,3Y,4Y,5Y,…16YTreasuryNTDOvernightrate1D,1W,1M,3M,6M,9M,12MOvernight,1week&Inter-bankratesCurrencyBasecurveTermsIRCDescriptionInterestRateCodes(IRC)FTPYieldCurvesDefinition-SamplePerformanceManagementFrameworkStrategicBusinessUnitsOrganizationalUnits=ProductLines=Customers=Accounts=AcrossManyDimensionsAccountCustomerAccountOfficerProductBranchTotalBankLOB-GeographicDistinguishingSourcesofMarginTraditionalIncomeStatementMoreValuableIncomeStatementInterestRevenueInterestExpenseNetInterestIncomeLossProvisionOtherIncomeOtherExpensePretaxIncomeInterestRevenueChargeforFundsLendingMarginValueofFundsInterestExpenseFundingMarginRateRiskMarginNetInterestIncomeLoanLossProvisionOtherIncomeOtherExpensePretaxIncomeXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX資金轉撥計價功能及效益1.依市場機制及銀行策略,訂定存放款及資產負債項目的個別資金成本及價值2.固定存放款(帳戶別)的淨利息收入,讓業務單位專注客戶業務開發、服務和管理3.集中全行利率和流動風險交由資金調度單位管理,資產負债管理委員會督導4.計算聯行間資金成本及各種產品凈利息收入5.協助產品開發產品及定價6.編製各種維度(帳戶、客戶、業務經理、產品、行業、客戶群、地區別等)淨利息收入報表7.擴大存放款利差及落實全行資產負债管理匯報大綱•概覽-金融市場的改變與挑戰-風險調整績效管理框架RiskAdjustedProfitabilityManagement•金融業經營管理解決方案-資金轉撥計價FundsTransferPricing-績效分析PerformanceAnalyser-資產負債管理AssetsLiabilitiesManagement-系統架構•成功案例經驗分享•問題與討論WhereIsTheProfit•WhichLineofBusiness•BusinessUnit•WhichProduct•WhichBusinessManager•WhichCustomer•WhatPrice•ATWhatRisk風險調整績效分析架構淨利潤應計提風險資本淨利息收入預期损失利息收入資金成本風險調節後資本淨值報酬率(RAROC)或經濟增加值(EVA)非利息收入授信系統-風险成本營運成本績效分析-直接和間接營運成本及總行管理費用内部資金轉撥計價BaselII-信用/市場/操作風險资本或資本費用績效分析-手續費、佣金、交易收益…BusinessUnitChannelBusinessSupportCorporateSupportCostAllocationMethodologyBranchNumberA/CNumberBalanceProductCodeInterestFee/Comm.BranchTxnCostsATMTxnCostsBranchPlatformCostsBusinessUnitAllcoationCostBusinessSupportAllocationCostCorporateSupportAllocationCostBusinessUnit•ByHeadcount(HR)•ByFunctions(Finance/Legal)•ByProducts/Transactionvolumeshandled(ATM/Operations)•ByResourcesconsumedtrackedthroughtimesheets(IT)•ByequalsharingbasisamongstBusinessUnits(BOD/GMO)•ByCombinationsoftheaboveCostAllocation:Someofthecommonlyusedallocationbasesare:績效分析功能及效益1.收集、計算淨利息收入、手續費及其他收益2.分攤直接和間接費用至帳戶層3.計算淨收益及風險調整後資本收益率RAROC和經濟增加值EVA4.編製各種維度績效分析報表5.協助產品開發產品定價6.建立依據淨收益的績效考核和配套的激勵機制7.管理資本適足率及落實全行資產負债管理8.極大化股東權益匯報大綱•概覽-金融市場的改變與挑戰-風險調整績效管理框架RiskAdjustedProfitabilityManagement•金融業經營管理解決方案-資金轉撥計價FundsTransferPricing-績效分析PerformanceAnalyser-資產負債管理AssetsLiabilitiesManagement-系統架構•成功案例經驗分享•問題與討論資產負債管理功能及效益1.計量並管理流動性與利率風險部位、及編製多幣別資產負債管理報表2.比較分析前後期資產負債表差異，預測未來變化，擬定經營