1、ssets on behalf of others.Gross income should not exclude operating expenses.(a)All activities must be mapped into the eight level 1 business lines in a mutually exclusive and jointly exhaustive manner; (b)Any banking or non-banking activity which cannot be readily mapped into the business line fram
2、ework, but which represents an ancillary function to an activity included in the framework, must be allocated to the business line it supports. If more than one business line is supported through the ancillary activity, an objective mapping criteria must be used;(c)When mapping gross income, if an a
3、ctivity cannot be mapped into a particular business line then the business line yielding the highest charge must be used. The same business line equally applies to any associated ancillary activity;(d)Banks may use internal pricing methods to allocate gross income between business lines provided tha
4、t total gross income for the bank (as would be recorded under the Basic Indicator Approach) still equals the sum of gross income for the eight business lines.(e)The mapping of activities into business lines for operational risk capital purposes must be consistent with the definitions of business lin
5、es used for regulatory capital calculations in other risk categories, i.e. credit and market risk. Any deviations from this principle must be clearly motivated and documented;(f)The mapping process used must be clearly documented. In particular, written business line definitions must be clear and de
6、tailed enough to allow third parties to replicate the business line mapping. Documentation must, among other things, clearly motivate any exceptions or overrides and be kept on record;(g)Processes must be in place to define the mapping of any new activities or products;(h)Senior management is responsible for the mapping policy (which is subject to the approval by the board of directors); and(i)The mapping process to business lines must be subject to independent review.中国最大的免费课件资源库更多免费资料下载请进：http:/
