bev.商业财务管理知识agu

1、.Discussion Draft：.；date d MMMM yyyy30 January 200718 December 2002Coutts & Co.:Outline Functional Requirementspage * arabic10 HYPERLINK manaren manaren 海量免费资料尽在此Outline of business functional requirementsThis outline summarises our understanding of the bank抯 possible business functional requirement

2、s.seq level0 h r0 seq level1 h r0 seq level2 h r0 seq level3 h r0 seq level4 h r0 seq level5 h r0 seq level6 h r0 seq level7 h r0 seq level0 r1 *ROMANI.Overall application systems architectureseq level0 h r0 seq level1 h r0 seq level2 h r0 seq level3 h r0 seq level4 h r0 seq level5 h r0 seq level6 h

3、 r0 seq level7 h r0 tc l 0 002seq level0 h r0 seq level1 h r0 seq level2 h r0 seq level3 h r0 seq level4 h r0 seq level5 h r0 seq level6 h r0 seq level7 h r0 seq level0 r1 *ROMANI.Overall application systems architectureThe system will cover the following:单独标识出客户、帐户、产品、公司客户数据族separately identify Cus

4、tomer, Account, Product and Corporate Unit记录和维护客户、帐户和产品关系record and maintain Customer, Account and Product relationships.对多分行的支持multi-branch.对多币种的支持multi-currency.application programs interactive and selfprompting.second user authorisation for specific transactions or events.在平安日志文件中，保管完好的审计跟踪信息full

5、 audit trail information in secure journal filescustomer advices produced to letter quality. copies of advices and reports retained in document archives and retrievable on-line.seq level0 r2 *ROMANII.一致的会计、报表和风险管理Consolidated accounting, reporting and risk management tc l 0 002seq level0 r2 *ROMANII

6、.Consolidated accounting, reporting and risk managementseq level1 *ALPHABETICA.会计和总帐Accounting and General Ledger, including:银行定义的会计表bank-definable Chart of Accounts.back-dated and value-dated transactions.本钱中心的会计首先取决于业务方式对多币种的支持cost centre accounting. Multi currencyGeneral LedgerAbility to create p

7、arent-child (nested) relationships between accounts. The system must be able to accommodate multiple layers of relationships.All ledgers shall be tightly integrated such that a change to a sub-ledger automatically updates its parent ledger(s).The G/L system must provide an auto-reconciliation functi

8、on for the sub-ledgers related to a parent ledger.seq level1 *ALPHABETICB.VAT and other applicable taxation activities , including support for CRT and MIRAS calculation and reporting requirementsseq level1 *ALPHABETICC.Budgeting and financial reporting includes:balance sheetprofit and loss accountne

9、t interest margin reportoperating expenses and revenue analysesasset/liability analysestransaction volume analysesanalyses of fees and commissionsAbility to report and allocate P/L (profitability) at a transaction, customer, account, or any combination thereof.Ability to transfer charge back and pro

10、fit to any account and/or cost/profit center from any activity.seq level1 *ALPHABETICD.对人行和其他控制机构的报告PBOC and other regulatory reportingseq level1 *ALPHABETICE.Management reporting to include:Asset and Liability Management reporting, such as:-liquidity (gap) risk reports-interest rate sensitivity rep

11、orts-Risk Asset Ratio (RAR) requirementsLending and credit management reportingCash-flow forecastingseq level0 r3 *ROMANIII.seq level1 h r0 Product management tc l 0 002seq level0 r3 *ROMANIII.seq level1 h r0 Product managementseq level1 *ALPHABETICA.Products should be:独一标始uniquely identified由参数和产品组

12、件来定义产品defined by variable parameters or product components没有程序员和操作介入就能维护产品maintainable without programmer or operator intervention;指定产品的起始日、到期日allocated effective start and end datesaccessible only to authorised users (other than enquiry)可以支持大量的记息和收费规那么，变量是：客户类型、帐户组安排、工业门类、职业代码、连带关系able to support a

13、 number of different interest and charging rules (see section 5. below) depending on customer type, account group arrangements, industry sector / occupation code or collateral relationships.seq level1 *ALPHABETICB.Current product portfolio includes:current (cheque) accountsdemand deposit accounts (w

14、ith/without plastic card access)trust or 慹scrow deposit accountsrevolving credits and lines of creditfixed and variable term loans (using absolute or base interest rates)term and notice deposit accountsseq level1 *ALPHABETICC.Demand Deposit Account (DDA) products should:be interest bearing or non-in

15、terest bearingattract credit interest and/or debit interest on qualifying balancesattract fees and/or commissions according to qualifying criteria (e.g. balances, activities, or turnover)have lending (overdraft) limits, if applicableseq level2 *arabic1.Current accounts are DDA products for which the

16、 principal transaction mechanism is a cheque book, with BACS-standard MICR or OCR code line.seq level1 *ALPHABETICD.seq level2 h r0 Time Deposit products should be fixed term, variable or callable subject to a notification period.seq level1 *ALPHABETICE.Lending products should specify:fixed term, va

17、riable or callable subject to a notification periodrepayment basis for attached loans (i.e. interest only, principal and interest, principal only, discounted, interest / charges added-on, Rule of 78ths)the nature of the repayment schedule requiredstandard criteria for excess, default and past-duecol

18、lateral security requirementscalculation and quotation of APRsseq level0 r4 *ROMANIV.seq level1 h r0 Product-independent parameters and rules tc l 0 002seq level0 r4 *ROMANIV.seq level1 h r0 Product-independent parameters and rulesseq level1 *ALPHABETICA.中心参数和规那么表，用以建立产品、客户、帐户信息Central parameter and

19、 rule tables established independently of product, customer and account information, such as:interest rate structuresfee and commission structures (charging rules), including repeatable chargessoft commission rulesdata classification parameters (e.g. industry classifications, occupation codes, curre

20、ncies, loan risk or provision grades, warning and status codes etc.)seq level1 *ALPHABETICB.Interest and charging rules and values, although defined centrally and allocated as default product components, variable at the account level by authorised users.seq level1 *ALPHABETICC.利率规那么应该包括：Interest rat

21、e rules should include:whether credit or debit interest or bothaccrual and charging frequenciesaccrual calculation basis (actual calendar days, 360-day year, 30-day monthly periods, calendar monthly periods).the basis on which the qualifying balance for interest accrual will be determined or calcula

22、ted, i.e. actual, average or maximum/minimum balancesingle or multiple interest rates (debit or credit) applicablemultiple rates applied on either tiered or banded basis, with thresholdsinterest rates as absolute percentage or base rate plus/minus marginsAbility to set product fees with specific bus

23、iness rules, e.g., additional fees charged for different clients, overdrawn accounts, etc.seq level1 *ALPHABETICD.Charging rules should include:whether based on the value or type of event or facilitycalculation basis i.e. fixed charge (or scale of fixed charges); percentage (or scale of percentages)

24、 of the value of the transaction or event.scaled charges applied on 憈iered or banded basis, applied to thresholds in the charging structurewhether charges are on regular periodic basis, event-keyed or ad-hocminimum/maximum values seq level1 *ALPHABETICE. Record operating mandate and signature detail

25、s, includingsupport for telephone and other remote customer instructionsseq level1 *ALPHABETICF.Maintain user profiles for all authorised users, whether bank抯 employees or authorised customers with external access facilitiesseq level0 r5 *ROMANV.seq level1 h r0 Customer and account administration tc

26、 l 0 002seq level0 r5 *ROMANV.seq level1 h r0 Customer and account administrationseq level1 *ALPHABETICA.规范的客户数据的定义Customer standing (or static) data derived from and maintained by COIN.accounts attach to a COIN Customer record and use that customer standing data.Customer Information Processing and

27、QueryAbility to view 360-degree relationship with NCDSTs customer across the entire customer position and/or transaction history, including all customers in relationship, accounts, products, aggregate balances and limits.Ability to segment and aggregate all information by customer type, balances, da

28、te range, type of account, type of customer, type of transaction, etc.Support for existing account number or agreed-upon account number standard. Account number should support check digit processing. Example: y-xxx-xxx where “y represents check digit using mode 10 convention.Flexible ability to sear

29、ch for and identify client information by any account parameter.Image of customer signature should be part of client record.seq level1 *ALPHABETICBC.Account administration requirements include:all accounts attach to a product to establish default rules (which are overrideable) for its operations.Abi

30、lity to associate a flexible list of mandatory information with account number (correspondent depository, customer ID, check digit).support for cleared, uncleared, and accrued cleared balances.Hierarchical structure for account limit setting (e.g., by client, account type, product, branch, business

31、unit, etc.).Ability to store reference name subssame customer name, but different sub-accounts.trust accounts and other beneficiary accountsblock or stop specific accountsrecord account-specific warning codesidentify dormant or inoperative accountsidentify 慳ccount officer or 憆elationship managerseq

32、level1 *ALPHABETICC.On-line account enquiries, including:account status reports transaction listsstop payment instructionscomplete breakdown of interest and chargesautomated account closing processesseq level1 *ALPHABETICD.Account statements should:be produced-periodically,-ad-hoc,-when a specified

33、activity occurs,or-after a given number of transactionsalso report balances of other accounts for the customerproduce duplicate or multiple copiesinclude textual descriptions of transaction detailsprovide other messages to customersseq level2 *arabic1.Detailed notifications of interest and charges a

34、ccrued for an account (or account grouping) and to be charged at a future date, including a complete breakdown of the calculation basis for each amount accrued.seq level2 *arabic2.User-defined, pre-formatted account advices produced automatically or on request, including:standard letters (e.g. inter

35、est rate changes)unauthorised or excess overdraft advicesprior notification of interest/charges coming due/payableconfirmation of receipt of fundsdelivery of payment documentationother ad-hoc advicesseq level1 *ALPHABETICE.seq level2 h r0 Support the grouping of two or more of a customer抯 accounts f

36、or interest, charging and reporting purposes:憇oft charging arrangements based upon grouped account positions and activityproduce status, accrual and activity information for an account groupingseq level1 *ALPHABETICF.Record a 慸omicile or reporting corporate unit for customer accounts.seq level1 *ALP

37、HABETICG.Support cheque account administration processes, including:generating cheque and deposit book printing instructions;recording cheque and deposit books ordered and issued;tracking and verifying serial numbers of items presented against issued details;recording customers stop payment instruct

38、ions and monitoring account transactions to locate stop suspectsmonitor and report on account activity and highlight unusual situationsseq level0 r6 *ROMANVI.seq level1 h r0 Customer lending tc l 0 002seq level0 r6 *ROMANVI.seq level1 h r0 Customer lendingseq level1 *ALPHABETICA.Support the followin

39、g lending types:固定期限的回款贷款fixed term repayment loans;fully fluctuating (debit/credit) current account lending;revolving lines of credit;分期负款信贷instalment credit;固定还款构造的贷款loans with irregular repayment cycles or amounts (e.g. loans with repayment holidays or seasonally variable repayment cycles).seq le

40、vel1 *ALPHABETICB.Record and monitor exposure limits and specific lending limits at each level within the bank/customer relationship, i.e. customer, account grouping and specific account.seq level1 *ALPHABETICC.Loan application processing, to include:捕捉一切贷款细节capture loan application details计算贷款利率和贷款

41、回复calculate interest rates applicable and loan repaymentscredit scoring facilities for personal customer lending; andcalculate key lending ratios for non-personal customersderive a bank-defined grade for the loan applicationrecord progress and status of loan applications in processingproduce standar

42、d customer loan documentationrecord collateral securities offered and taken in respect of loan applications received and granted loansproduce instructions and advices for collateral security documentationseq level1 *ALPHABETICD.Loan Administration Processing to cover:automatically recalculate loan a

43、mortisation tables after rate changes etc.identify and monitor past-due situtationsrecord Loan Provision or Risk Grade (for loan loss provision calculations)seq level1 *ALPHABETICE.Customer safe-keeping register facilitiesseq level0 r7 *ROMANVII.seq level1 h r0 Transaction management tc l 0 002seq l

44、evel0 r7 *ROMANVII.seq level1 h r0 Transaction managementseq level1 *ALPHABETICA.Support the following generic types of customer transactions:deposits/withdrawals (including cash)transfers between accountstransfers to / from accounts at other banks (via interface)direct debit instructions (initiated

45、 / received)standing orderstransaction reversalssweep facilities to perform automatic transfers to/from accountsbank cheque / draft issuingloan draw-downs or maturitiesloan repayments (scheduled / unscheduled)time deposit placements and maturitiestime deposit breaks (full / partial)bureau de change

46、activitiesgenerated transactions (interest charged / paid, fees and commissions)seq level1 *ALPHABETICB.Transaction processing requirements include:create and maintain transaction types as parameterised definitionsusers amend default transaction descriptions or add additional details, in memorandum

47、form, when inputting transactions on-line to a customer抯 account (to appear on customer抯 statement).on-line transaction authorisationrecord stop payment detailsAbility to process transactions, validate account status, stop payments when communication links between branch and Head Office have been di

48、srupted. Offline mode should be transparent and restart should be seamless.Ability to refer all necessary elements of large enough and high-risk transactions to supervisor or original maker for review and potential editing, with ability to enforce multi-level authorization control in this context.se

49、q level1 *ALPHABETICC.Issuing, monitoring and inventory control of travellers chequesseq level0 r8 *ROMANVIII.seq level1 h r0 Customers cash management facilities tc l 0 002seq level0 r8 *ROMANVIII.seq level1 h r0 Customers cash management facilitiesseq level1 *ALPHABETICA.On-line or off-line extern

50、al cash management terminals located in customers offices, which have limited access to the bank抯 host systems:access strictly limited by access control facilities to only customer抯 own and only specified accounts or account groups within an overall customer relationshipcomplete account status and t

51、ransaction enquiries;initiating inter-account transfers;submitting transaction batches for bulk processing;access to treasury and money market rates and prices;Ability to sweep bank balances into non-bank money accounts (e.g., overnight money market).initiating treasury and money market transactions

52、;initiating payments by telegraphic transfer (in GBP or foreign currency);submitting demand and time deposit account opening instructions;initiating and amending direct debits and standing order instructions;submitting loan applications and requests for drawings against approved loans;submitting req

53、uests for foreign currency services, such as travellers cheques, bank drafts and bureau de change transactions;obtaining marketing information, including details of the bank抯 products and services;electronic mail and messaging facilities for batch transmissions.seq level0 r9 *ROMANIX.seq level1 h r0

54、 Clearing and external interfaces tc l 0 002seq level0 r9 *ROMANIX.seq level1 h r0 Clearing and external interfacesseq level1 *ALPHABETICA.Clearing Requirements include capture, processing and clearing transactions on the following bases:initiated by on-line input at system workstations;received thr

55、ough BACS interface;initiated automatically by periodic processes (such as interest and fees);initiated by customers at remote cash-management terminals.seq level1 *ALPHABETICB.BACS Interface, via NWB, to support:cash deposits and withdrawals and cheque encashment processed at other banks to Coutts

56、customers accounts, under the bank抯 reciprocal processing agreements;receipts and payments from/to Coutts customers accounts (including plastic card transactions);receipts and payments from/to accounts at other banks and institutions (including plastic card transactions);standing orders from Coutts customers accounts to other banks accounts;dir