Expertise Supervisory Board
Supervisory board members, managing directors and board members of financial companies, newly appointed supervisory board members, proof of expertise for supervisory board members
1.610,-€
Programm
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Rights and duties of the supervisory board in financial companies
Know the most important tasks from the KWG
- Discussion of the business and risk strategy
- Compliance with banking supervisory regulations
- Minimum requirements for risk management
- The most important regulatory ratios
Liability trap: material risks and risk decisions that deviate from them
Self-Assessment Supervisory Board and Executive Board
Remuneration systems for managing directors and employees
Interface between the commissioner system: New tasks and risks for the supervisory board
Model of the three lines of defence: Overview of the commissions
When must the supervisory board actively intervene?
Information and control duties of compliance officers:
- MaRisk compliance and WpHG compliance
- Money Laundering Officer and Fraud Officer
- Internal Audit and Audit Officer
Implementation of BAIT / KAIT / VAIT / ZEIT:
- Information Security Officer and Data Protection Officer
Tasks of the new commissions at a glance:
- Outsourcing officer and single officer
Requirements for minimum content and quality of agent reporting
Liability trap: Ad hoc reporting: safe behaviour in the escalation process
Audit-proof organisation of the supervisory board’s work
Articles of association and supervisory board regulations: Which control obligations must be observed?
Establish a multi-year risk-oriented monitoring plan:
- Information and control obligations from MaRisk
- Duties from the MiFID Organisational Regulation and the MaComp
Ensure the effectiveness of the
- Risk Management System
- Money Laundering Prevention System
- Internal control system
- Internal audit system
Minimum requirements for risk management:
- What duties of care must the managing director and the supervisory board
have to fulfil? - Essential innovations of MaRisk and the EBA guidelines
- New tasks for the MaRisk functions
S+P Tool Box
- S+P Tool: Supervisory board panel for monitoring reporting obligations
- S+P Check: Model rules of procedure for the supervisory board
- S+P Check: Regularity of the business organisation
- S+P Compact Guide: Risk Management in Finance Companies
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The annual financial statements as an information tool for the supervisory board
- The most important regulations of the RechKredV and the HGB for financial companies.
- Overview of the balance sheet items
- Valuation regulations for fixed and current assets
Special valuation standard for financial instruments
- Securities held for trading
- Securities in the liquidity reserve and
- Securities held as fixed assets
Identify and monitor risks and hidden losses
Receivables from customers and the creation of specific valuation allowances
Accounting for valuation units
Breakdown of equity capital and derivation of risk-bearing capacity
- Equity capital: Difference between HGB and KWG
- Hidden and open reserves (§ 340 f HGB and § 340 g HGB)
Target capital ratio: Pillar 2 Requirement (P2R) and Pillar 2 Guidance (P2G)
Specifically scrutinise sources of income and their changes
Overview of income statement items:
- Analyse expenses and income for financial companies
- General administrative expenses
Valuation of receivables and securities
General and special audit duties of the supervisory board
- Minimum requirements for the layout of the management report
- To assess the plausibility of the opportunities and risks of future development and correctly assess
