Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 23
The risk management mechanisms of a banking business shall at least include the following matters:1. Monitoring the capital adequacy based on its business scale, credit, market, and operational risks, and future business trends.2. Establishing management mechanisms for measuring and monitoring the liquidity positions of the banking business, by which to measure, monitor, and manage the liquidity risks.3. Making various investment allocations after having considered the overall risk exposure, equity capital, and characteristics of liabilities, and establishing various measures to manage investment risks.4. Establishing uniform assessment methodologies for rating and classifying the quality of assets, calculating and controlling large risk exposures, carrying out periodic reviews, and faithfully setting aside allowances or reserves for loss.5. Identifying, assessing, and measuring potential emerging risks, and adopting risk response strategies.
中文原文 金融控股公司及銀行業內部控制及稽核制度實施辦法第23條
銀行業之風險管理機制應至少包括下列事項：
一、依其業務規模、信用風險、市場風險與作業風險狀況及未來營運趨勢，監控資本適足性。
二、建立衡量及監控流動性部位之管理機制，以衡量、監督、控管流動性風險。
三、考量整體暴險、自有資本及負債特性進行各項資產配置，建立各項業務風險之管理。
四、建立資產品質及分類之評估方法，計算及控管大額暴險，並定期檢視，覈實提列備抵損失。
五、辨識、評估及衡量潛在新興風險，並採行風險因應策略。
一、依其業務規模、信用風險、市場風險與作業風險狀況及未來營運趨勢，監控資本適足性。
二、建立衡量及監控流動性部位之管理機制，以衡量、監督、控管流動性風險。
三、考量整體暴險、自有資本及負債特性進行各項資產配置，建立各項業務風險之管理。
四、建立資產品質及分類之評估方法，計算及控管大額暴險，並定期檢視，覈實提列備抵損失。
五、辨識、評估及衡量潛在新興風險，並採行風險因應策略。