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…
老师，D选项属于stragedy，有老师在别的同学下面回复也写了“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。”这个和strategic risk不是一回事儿吗？战略计划在国内是要按年披露给监管的，是金融机构每年监管评级定性材料里的要求，又不是披露给社会公众。第二支柱不是监管吗？
