风险管理与合规-Slide1

RiskManagementandRegulatoryCompliance风险管理与合规AsiaPacificFinanceandDevelopmentCenter亚太财经与发展中心WorldBankInstitute世界银行学院AlexVanderpolJune19,2008Complianceadvisesoncompliancerisk合规对合规风险提出建议Complianceriskistheriskof:-legalorregulatorysanctions,-materialfinancialloss,or-harmtoreputationthatabankmaysufferasaresultofitsfailuretocomplywithrelevantlaws,regulations,principlesandrules,standardsandcodesofconductapplicabletoitsactivities,inletterandinspirit.合规风险是指，由于未遵照适用于公司活动的相关法律、法规、原则、法则、行为规范与准则，公司可能会遭受法律或法规的制裁，物质上的财务损失，或者使声誉受损的风险。Provideadvisoryandobjectivesupport提供咨询和客观支持•Alignwiththebusinessandhelpprovideindependentviewandadviceontheexecutionofstrategyandoncase-specificissues根据公司业务，提供有关战略执行和具体案例方面的独立观点和建议•Understandstrategyandbusinessandapplythisunderstandinginitsrisk-basedapproachtoensurethatproportionatemeasuresaretakentocomplianceissuesandrisk理解公司战略和业务，并将这一理解应用于基于风险的方法，以此确保对合规问题和合规风险已采取了适当的措施Implementbusinessspecificlawsandregulations实施与业务相关的法律法规•Provideguidanceandsupportonissuesrelatedtolawsandregulations对与法律法规相关的问题提供指导与支持•Monitortheexecutionofinitiativesandensureallactivitiesarecompliantwithrelevantpoliciesandprocedures监控倡议的执行情况，确保所有活动都遵照相关政策和程序Assistmanagementinmanagingrisktothebusiness协助管理层管理业务风险•AssistManagementinidentifying,measuringandmitigatingcompliancerelatedrisk协助管理层发现、测量并减少合规风险•Partnerwiththebusinessinmonitoringlevelofriskstohelpachievesuccessfulimplementationofstrategicinitiatives和业务一起监控风险水平，帮助公司成功实施战略倡议Complianceprovidesacentralroleinmonitoringdeliveryandminimisingrisk合规在监控公司行为和使风险最小化上扮演着重要作用•Businessisfirstlyresponsible业务部应负首要责任•Complianceisintendedforsupport合规意在为公司运营提供支持WhoisresponsibleforCompliance谁该负责合规工作？KeyComplianceAreas:关键的合规领域：III.MarketConduct市场行为I.ClientAcceptanceandAnti-MoneyLaunderingPolicy客户接受度与反洗钱政策(CAAML)II.DealingwithCustomers与客户打交道ClientAcceptanceandAnti-MoneyLaundering客户接受度与反洗钱Sanctions制裁ConflictsofInterest利益冲突ChineseWalls中国墙MarketAbuse市场滥用IV.OtherCompliancetopics其他合规话题PersonalAccountDealingPolicy个人账户处理政策GiftPolicy/BriberyandCorruption送礼政策/贿赂与腐败Whistleblowing揭发WhenyouneedtoNotifyCompliance何时需注意合规Confidentiality机密性Communication&Marketing沟通与营销ClientClassification客户分类Suitability适宜Appropriateness得当Recordkeeping档案保管I.ClientAcceptanceandAnti-MoneyLaundering(CAAML)Policy客户接受度与反洗钱政策•KYCKnowYourCustomer了解你的客户•ClientAcceptance/DueDiligence客户接受度/尽职调查•MoneyLaundering&TerroristFinancing洗钱与恐怖份子筹资活动•Sanction制裁AMLRISK反洗钱风险•Geography地域•Industry行业•Product产品ClientlifeCycle客户的生命周期Exit?退出？231InitialRiskAssessment:ClientAcceptanceAndKnowYourCustomer初始风险评估：客户接受度，了解你的客户OngoingRiskAssessment:进行中的风险评估：Anti-MoneyLaunderingCAAML/Sanctions反洗钱/制裁PeriodicalRiskRe-assessment(orchangeinclientprofile/incidental)定期风险再评估（或客户情况/附带事件的变化）交易监测风险评估核实识别风险再评估关系考察KnowYourCustomer:了解你的客户：•CustomerIdentificationallowsthebanktohaveconfidenceintheintegrityofthepersonswithwhomtheytransactbusiness•客户鉴别使得银行能相信与他们进行交易的人的诚信度–Requiresemployeestoobtaininformationidentifyingtheircustomers要求员工获取鉴别客户的信息–Requiresemployeestoverifythatcustomersarewhotheysaytheyare要求员工核实客户资料的可靠度•Theseresponsibilitiescontinuethroughoutthelifeofourrelationshipwithacustomerandapplytoeverytransaction•这些职责贯穿于我们与客户打交道的整个过程，适用于每次交易MoneyLaundering&TerroristFinancing洗钱及恐怖分子筹资活动“MoneyLaundering”istheintroductionofillegallygainedassetsintothelegalfinancialsystemwiththeaimofconcealingordisguisingtheirtrueorigin.“洗钱”是将非法获得的资产融入合法的金融体系中，目的在于隐瞒或者掩饰它们的真实来源。MoneyLaunderinggenerallytakesplacein3steps:洗钱活动一般分三步进行：Placement放置“theintroductionofillegallygainedassetsintothelegalfinancialsystemwiththeaimofconcealingordisguisingtheirtrueorigin.”将非法获得的资产融入合法的金融体系中，目的在于隐瞒或者掩饰它们的真实来源Layering移转“thesourceoftheillegallyobtainedfundsisobscuredthroughasuccessionoftransfersandtransactionstogivethemappearanceoflegitimacy”通过连续转移和交易将非法获得的资金的来源模糊化，使它们看起来合法Integration整合“Inorderthatthosesamefundscaneventuallybemadetore-appearaslegitimateincome.”使这些资金最终以合法收入的身份再次出现ExamplesofothersourcesforMoneyLaundering&TerroristFinancing洗钱及恐怖分子筹资的其他来源举例•Drugs毒品•Prostitution卖淫•IllegalWorkers(Humantrafficking)非法劳工（贩卖人口）•Fraud欺骗•Theft偷窃•Smugglinggoodsand/orarms走私商品/武器•TaxFraud税务行骗•CounterfeitingCurrency伪钞•Kidnapping绑架•Extortion敲诈勒索•IllegalGambling非法赌博•EnvironmentalCrimes环境犯罪Sanctions制裁•Twomajorfinancialmarkets,theEUandtheUS,applyeconomicsanctionsincertaincasesagainstparticularcountriestosupporttheirforeignpolicyobjectives.在某些情况下，欧盟和美国两大金融市场对特定国家实施经济制裁来支持其外交政策•ViolatingEUorUSsanctionlawscanputabank’scustomersatriskofincompletetransactions,frozenassetsorcriminalandcivilpenaltiesandexposeourbank/employeestoliability.违反欧盟或美国的制裁法会将一家银行的客户置于不完全交易、冻结资产或者刑事和民事处罚的风险之中，使银行/雇员承受债务•ParticularvigilanceisneededwhenatransactioncontainsasocalledCSI(CubanSudaneseorIranian)element.当一个交易牵涉所谓的CSI（古巴、苏丹或伊朗）时，需要特别警惕•VigilanceisalsoneededwhendealingwithMyanmar.和缅甸打交道时也要非常注意TransactionSurveillance交易监控•Transactionfiltering•交易过滤–Filterpre-transactioncross-borderactivitytocomplywithOFAC,EUandotherSanctions(immediateactiontopreventtransactionsfrombeingprocessed)–滤除交易前的跨国活动以遵守外国资产管制处、欧盟及其他制裁（防止交易被处理的立即行动）•Transactionmonitoring•交易监