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Risk-Based Supervision Approach by Central Bank of Myanmar
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The Central Bank of Myanmar (CBM) has implemented a supervisory approach that aims to provide more targeted and effective supervision. This report outlines the key features of this approach, including the guide to offsite supervision, guide to risk-based supervision, and key features of the supervisory approach.
Guide to Offsite Supervision
The guide to offsite supervision sets out a comprehensive framework for monitoring banks without on-site visits. The main components include:
- A Risk Matrix Approach to risk assessment
- Identification and Evaluation of Inherent Risks
- Assessment of the Adequacy of Risk Management Controls
- Development of a Supervisory Strategy and Plan
Guide to Risk-Based Supervision
The guide to risk-based supervision outlines an approach that focuses on assessing inherent risks and evaluating risk management controls. The key components include:
- A Framework for Assessing Inherent Risks and evaluating risk management controls
- Development of Default Ratings for certain inherent risks
- Guidance on Combining Inherent Risk Ratings and quality of risk management ratings to derive net risk
- Assessment of Overall Governance, Capital, and Earnings
Key Features of the Supervisory Approach
The key features of this supervisory approach include:
- A focus on Inherent Risk Assessment and evaluation of risk management controls
- Use of a Risk Matrix Approach to assess risks
- Development of a Supervisory Strategy and Plan for each bank
- Tailoring of examination frequency and scope based on risk assessment and impact
Implementation
The CBM aims to implement the risk-based supervision approach fully, with at least one examination for each bank in each year. Supervisors will record their choice of risk mitigation action in a supervisory strategy and plan.
By implementing this supervisory approach, the CBM expects to lead to more targeted and effective supervision, reducing the burden on FISD resources while maintaining a high level of oversight.