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Study on the Related-party Transactions Risk Control of Commercial Banks

Author: ZhangYing
Tutor: BaoJingHai
School: Hebei University
Course: Finance
Keywords: Commercial Banks Related Parties Related-party Transactions Unfair Related-party Transactions Risk Control
CLC: F830.33
Type: Master's thesis
Year: 2008
Downloads: 57
Quote: 0
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With the acceleration of China’s banking reform, share-listing of the state-owned commercial banks, fund-raising of joint-stock and city commercial banks, a large amount of social capital has been pouring into commercial banks. Meanwhile, the unfair related-party transactions between commercial bank and its shareholders or insiders make the credit assets illegally inflow into related enterprises. Once the operating difficulty, financial crisis or bankruptcy of related enterprises has occurred, it would incur credit asset losses and have an impact on the safe and sound operations of commercial banks. So the related-party transactions have become a new kind of banking risks. In order to improve the prudent banking supervision, to regulate its related-party transactions risk control, "Administrative Measures on Related-party Transactions between Commercial Banks and Insiders or Shareholders" was issued by China Banking Regulatory Commission (CBRC) in April,2004. However, in the following 4 years, shareholders’or insiders’ withdrawals of credit funds from banks via unfair related-party transactions still happened. It illustrates the difficulties of eliminating the unfair related-party transactions, and forces us to explore the effective methods of regulating the related-party transactions.This paper has firstly made an introduction of how to identify and define related parties and related-party transactions in International Accounting Standards and China’s relevant laws and regulations. Then, it analyzes the current situation of related-party transactions of commercial banks in our country, mainly about the categories, risk generation and the impact on relevant parties, and then surveys China Minsheng Banking Corp.,Ltd (CMBC) for specific analysis. On the basis of the analysis above, it proposes while enhancing the internal control on related-party transactions of commercial banks, it still needs the cooperative efforts of external supervisory departments, auditing entities and insurance institutions.

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CLC: > Economic > Fiscal, monetary > Finance, banking > Finance, banking theory > Financial organizations, banks > Commercial bank
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