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hhhwdk · 2024年04月20日

Pillar3

NO.PZ2023102101000028

问题如下:

Each of the following is a required disclosure element (i.e., must be disclosed by the bank) of the Third Pillar (Pillar 3) except for:

选项:

A.

The bank’s capital structure including a break-down of Tier 1 capital, deductions, and total eligible capital

B.

Details of the bank’s compensation (renumeration) program including performance metrics, risk metrics, and variable pay plan elements

C.

The bank must disclose securitization special purpose entities (SPEs) even if the bank is only a sponsor (i.e., only “manages or advises” on the placement of securities)

D.

The bank’s long-term strategy and a mapping of new product development initiatives to planned target markets and customers

解释:

The bank’s long-term strategy and a mapping of new product development initiatives to planned target markets and customers.

The Third Pillar does not ask the bank to reveal such strategic insights (the nearest ti this is likely indirect by way of renumeration-related disclosures)

From Basel II: 819.Proprietary information encompasses information (for example on products or systems), that if shared with competitors would render a bank’s investment position. Information about customers is often confidential, in that it is provided under the terms ofa lega agreement or counterparty relationship. This has an impact on what banks should reveal in terms of information about their customer base, as well as details on their internal arrangements, for instance methodologies used, parameter estimates, data ect…

Pillar

3要求披露的内容包括什么?是答案里说的那段嘛?

1 个答案

李坏_品职助教 · 2024年04月20日

嗨,从没放弃的小努力你好:


pillar 3是要求银行披露自身的信息,以帮助投资人和市场来评估银行的风险,主要侧重于以下信息:

A选项说的 capital structure就是资本结构,这是要披露的。

B选项说的compensation (renumeration) program,这是关于银行的薪酬方案,由于pillar 3要求披露银行的财务报表和主要财务数据,银行高管的薪酬作为管理费用是必然要披露的。

C选项说的securitization special purpose entities,这个是说在资产证券化的过程中,银行需要披露SPE(MBS或CDO的发行方)。这个在讲义里和教材里没有明确说,但是这也是对于MBS投资人很重要的信息,所以需要披露。

D选项说的是银行的 strategy,属于商业计划或商业战略,这个是银行自己的机密了,不需要公布给他人。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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