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Investor Presentaiton

MORGAN STANLEY BANK ASIA LIMITED UNAUDITED SUPPLEMENTARY FINANCIAL INFORMATION Year ended 31 December 2020 H. PILLAR 3 DISCLOSURE (CONTINUED) Table OVA: Overview of risk management (continued) Risk Management Culture (continued) • Comprehensiveness: a well-defined, comprehensive risk governance structure maintained by employees with appropriate risk management expertise that provides for periodic assessment of the efficacy of the Morgan Stanley Group's risk management framework; Independence: independent lines of reporting for risk managers in regard to identification, measurement, monitoring, escalation and mitigation of risk; Accountability: well-defined roles and responsibilities that establish clear accountability for risk management and are aligned with the Morgan Stanley Group's disciplinary and compensation structure; Transparency: strong risk culture that encourages open dialogue, effective challenge, escalation and appropriate reporting of risk to senior management, the Board (or a committee thereof) and the Company's regulators as well as external disclosures of risk matters. The Company executes risk oversight through multiple lines of defense. • The first line of defense is provided by the business units where risks are taken. In the course of conducting business activities, staff in the business units hold frontline positions in the proper identification, assessment, management and reporting of risk exposures on an ongoing basis, having regard to the Company's risk appetite, policies, procedures and controls. • The second line of defense is provided by independent and effective risk management and compliance functions. The risk management function is primarily responsible for overseeing the Company's risk- taking activities, undertaking risk assessments and reporting independently from the business line, while the compliance function monitors compliance with laws, corporate governance rules, regulations and internal policies; and The third line of defense is provided by an independent and effective internal audit function, which is responsible for providing assurance on the effectiveness of the Company's risk management governance and controls over key risks within the Company's businesses and functions (including the first and second lines of defense described above). Risk Governance Structure Risk management requires independent bank-level oversight, accountability of the Company's business segments, and effective communication of risk matters to senior management and the Board. The nature of the Company's risks, coupled with this risk management philosophy, forms the Company's risk governance structure. The Company's risk governance structure includes: Board and Board Committees Board Remuneration and Culture, Values and Conduct Committee Management Committees Management Committee Board of Directors Board Audit Committee Board Risk Committee Board Nomination Committee Bank Risk Committee Above committees are further detailed in Section A of the Unaudited Supplementary Financial Information. 71
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