商业财务管理知识.docx

Outline of business functional requirementsThis outline summarises our understanding of the bank抯 possible business functional requirements.I.Overall application systems architecture The 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 Customer, 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.在安全日志文件中，保存完整的审计跟踪信息full 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.II.统一的会计、报表和风险管理Consolidated accounting, reporting and risk management A.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.成本中心的会计（首先取决于业务模式）对多币种的支持cost centre accounting. Multi currencyGeneral LedgerAbility to create parent-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 function for the sub-ledgers related to a parent ledger.B.VAT and other applicable taxation activities , including support for CRT and MIRAS calculation and reporting requirementsC.Budgeting and financial reporting includes:balance sheetprofit and loss accountnet 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 profit to any account and/or cost/profit center from any activity.D.对人行和其他管制机构的报告PBOC and other regulatory reportingE.Management reporting to include:Asset and Liability Management reporting, such as:-liquidity (gap) risk reports-interest rate sensitivity reports-Risk Asset Ratio (RAR) requirementsLending and credit management reportingCash-flow forecastingIII.Product management A.Products should be:唯一标始uniquely identified由参数和产品组件来定义产品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)能够支持大量的记息和收费规则，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 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.B.Current product portfolio includes:current (cheque) accountsdemand deposit accounts (with/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 accountsC.Demand Deposit Account (DDA) products should:be interest bearing or non-interest 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 applicable1.Current accounts are DDA products for which the principal transaction mechanism is a cheque book, with BACS-standard MICR or OCR code line.D.Time Deposit products should be fixed term, variable or callable subject to a notification period.E.Lending products should specify:fixed term, variable 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-duecollateral security requirementscalculation and quotation of APRsIV.Product-independent parameters and rules A.中心参数和规则表，用以建立产品、客户、帐户信息Central parameter and 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, currencies, loan risk or provision grades, warning and status codes etc.)B.Interest and charging rules and values, although defined centrally and allocated as default product components, variable at the account level by authorised users.C.利率规则应该包括：Interest rate 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 calculated, 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 business rules, e.g., additional fees charged for different clients, overdrawn accounts, etc.D.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) 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 E. Record operating mandate and signature details, includingsupport for telephone and other remote customer instructionsF.Maintain user profiles for all authorised users, whether bank抯 employees or authorised customers with external access facilitiesV.Customer and account administration A.标准的客户数据的定义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 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, date 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 search for and identify client information by any account parameter.Image of customer signature should be part of client record.BC.Account administration requirements include:all accounts attach to a product to establish default rules (which are overrideable) for its operations.Ability 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 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 managerB.On-line account enquiries, including:account status reports transaction listsstop payment instructionscomplete breakdown of interest and chargesautomated account closing processesC.Account statements should:be produced-periodically,-ad-hoc,-when a specified 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 customers1.Detailed notifications of interest and charges accrued 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.2.User-defined, pre-formatted account advices produced automatically or on request, including:standard letters (e.g. interest rate changes)unauthorised or excess overdraft advicesprior notification of interest/charges coming due/payableconfirmation of receipt of fundsdelivery of payment documentationother ad-hoc advicesD.Support the grouping of two or more of a customer抯 accounts for interest, charging and reporting purposes:憇oft charging arrangements based upon grouped account positions and activityproduce status, accrual and activity information for an account groupingE.Record a 慸omicile or reporting corporate unit for customer accounts.F.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 instructions and monitoring account transactions to locate stop suspectsmonitor and report on account activity and highlight unusual situationsVI.Customer lending A.Support the following 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;固定还款结构的贷款loans with irregular repayment cycles or amounts (e.g. loans with repayment holidays or seasonally variable repayment cycles).B.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.C.Loan application processing, to include:捕捉所有贷款细节capture loan application details计算贷款利率和贷款回复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 standard customer loan documentationrecord collateral securities offered and taken in respect of loan applications received and granted loansproduce instructions and advices for collateral security documentationD.Loan Administration Processing to cover:automatically recalculate loan amortisation tables after rate changes etc.identify and monitor past-due situtationsrecord Loan Provision or Risk Grade (for loan loss provision calculations)E.Customer safe-keeping register facilitiesVII.Transaction management A.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 / 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 activitiesgenerated transactions (interest charged / paid, fees and commissions)B.Transaction processing requirements include:create and maintain transaction types as parameterised definitionsusers amend default transaction descriptions or add additional details, in memorandum 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 disrupted. 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.C.Issuing, monitoring and inventory control of travellers chequesVIII.Customers cash management facilities A.On-line or off-line external 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 transaction 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;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 requests 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.IX.Clearing and external interfaces A.Clearing Requirements include capture, processing and clearing transactions on the following bases:initiated by on-line input at system workstations;received through BACS interface;initiated automatically by periodic processes (such as interest and fees);initiated by cu