事� 历史 10K 报告 SWOT and similar economic and environmental analysis SWOT 和 � 似

事? 历史 10k 报告 swot and similar economic and

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,事件 历史 10K 报告 SWOT and similar economic and environmental analysis SWOT 的经济和 环境 分析 Early warning reporting and monitoring reporting of risks 预警报告和监测风险报告 Stress and scenario testing (internal and regulatory required) 力和 情景 需要内 部和监管) Research and government outlook reports (eg. BIS Annual report) 研究 和政 展望 报告(如 BIS 度报告) Example of Interview Questionnaire Example: SWOT Analysis of Walt Disney PESTEL Analysis Framework - External Source of Uncertainty Focus 25 Internal External Risk
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The Taxonomy of Risks Must be Tailored to the Organisation 风险分 类必 为组织量 定做 Creating a hierarchy of risks should reflect the nature of the business and be meaningful for management: 建风险等 反映 业务的性 ,并对管理有意义: A diversified business may choose initial business line segmentation 化业务可以 选择初 业务 线 A single industry business may elect an initial risk-type segmentation. In some cases the risk type taxonomy is regulated (Basel II) 个行业 业可能会 选择初 风险 类型细 分。 在某些 情况 ,风险 类型 标准 到监管( II The Risk Taxonomy 风险分 A risk taxonomy describes the important risks an organisation has identified. 风险分 类描述 了组织发现的重 风险。 Essential for consistent communication and effective management of risks. 对于持 沟通和有 管理风险 关重 In general, there are two methods that a taxonomy can be applied: 通常,有 种方法可以应用分 Root Cause Method Impact Method Risks are classified by root cause Risks are classified by impact on the business / financial statements Pro: Assists management identify and treat the risk Pro: May be required for regulatory reporting and capital measurement (eg. Basel II) Con: Competing root causes Con: Does not assist root cause identification Example: Applying a Taxonomy to Walt Disney Risks (10-K Item 1A) 26
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Type Sub-type Risk Factor 27
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Operational Sales & Marketing Changes in U.S., global, or regional economic conditions ,全 经济 的变化 Compliance Legal, Regulatory Financial Market, Credit Strategic Market dynamics Changes in public and consumer tastes and preferences 和消费者口味和偏好的变化 Operational Sales & Marketing, IT Changes in technology and in consumer consumption patterns 技术和消费者消费 式的变化 Operational Hazards, Physical Assets, Sales & Marketing A variety of uncontrollable events - “The environment for travel and tourism, as well as demand for other entertainment products, can be significantly adversely affected in the U.S., globally or in specific regions as a result of a variety of factors beyond our control, including: adverse weather conditions arising from short- term weather patterns or long-term change, catastrophic events or natural disasters” 种无法控 的事件 - “ 行和 旅游 环境 及对其 需求 ,由于 们无法控 种因 ,包 ,全 或特定地 ,可能会对其产生重大不 影响,包 气模 式或长 变化, 难性事件或自然 灾害引 Financial Market, Liquidity & Credit Turmoil in the financial markets 金融市场 Strategic Market dynamics Increased competitive pressures 争压 Financial Accounting & Reporting Stained increases in costs of pension and employee health benefits affecting unfunded liabs 养老 健康 成本的增 影响了无资 Operational Supply Chain, Sales & Marketing
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