巴塞尔银行监管委员会关于提高银行体系危机应对能力的若干建议-法搜-中国法律信息搜索网

　　Strengthening banks'' management of liquidity
　　Banks need to have strong liquidity cushions to weather prolonged periods of financial market stress and illiquidity. In July, the Committee will publish for consultation global sound practice standards for the management and supervision of liquidity risks. These will address many of the shortcomings witnessed in the banking sector. Among other weaknesses, these relate to stress testing practices, contingency funding plans, and management of on- and off-balance sheet activity as well as contingent commitments. The Committee will coordinate rigorous follow up by supervisors to ensure banks adhere to these fundamental principles.
　　The Committee also has launched an initiative to review the need for more consistency in global liquidity regulation and supervision of cross border banks as a way to enhance their resiliency to financial market stress.
　　Better disclosure and valuation practices
　　Weaknesses in bank transparency and valuation practices for complex products have contributed to the build-up of concentrations in illiquid structured credit products and the undermining of confidence in the banking sector. The Committee is taking concrete action to promote stronger industry practices in this area.
　　Disclosures
　　The Committee will promote enhanced disclosures relating to complex securitisation exposures, ABCP conduits and the sponsorship of off-balance sheet vehicles. Disclosure is a critical element of the Basel II Framework and Pillar 3 (market discipline) provides the Committee with the necessary leverage to achieve these enhancements, as such disclosures are a prerequisite for banks'' being able to use the advanced approaches under Basel II. The Committee will issue further guidance in this area by 2009.
　　Valuation practices
　　Weaknesses in banks'' valuation practices and related disclosures contributed to amplifying the market dislocation. Some of these shortcomings came to light during the course of the Committee''s review of valuation practices that it conducted in 2007. In addition, the Committee will develop guidance that supervisors can use to assess the rigour of banks'' valuation processes and thereby promote improvements in risk management in this area. This will draw on the Committee''s existing trading book and fair value option guidance and industry best practice.