| Principle 1: | | | | A bank should regularly gauge its capacity to raise |
| A bank is responsible for the sound management of | | | | funds quickly from each source. It should identify the |
| liquidity risk. A bank should establish a robust liquidity | | | | main factors that affect its ability to raise funds and |
| risk management framework that ensures it | | | | monitor those factors closely to ensure that |
| maintains sufficient liquidity, including a cushion of | | | | estimates of fund raising capacity remain valid. |
| unencumbered, high quality liquid assets, to withstand | | | | Principle 8: |
| a range of stress events, including those involving the | | | | A bank should actively manage its intraday liquidity |
| loss or impairment of both unsecured and secured | | | | positions and risks to meet payment and settlement |
| funding sources. | | | | obligations on a timely basis under both normal and |
| Supervisors should assess the adequacy of both a | | | | stressed conditions and thus contribute to the |
| bank's liquidity risk management framework and its | | | | smooth functioning of payment and settlement |
| liquidity position and should take prompt action if a | | | | systems. |
| bank is deficient in either area in order to protect | | | | Principle 9: |
| depositors and to limit potential damage to the | | | | A bank should actively manage its collateral positions, |
| financial system. | | | | differentiating between encumbered and |
| Principle 2: | | | | unencumbered assets. A bank should monitor the |
| A bank should clearly articulate a liquidity risk | | | | legal entity and physical location where collateral is |
| tolerance that is appropriate for its business strategy | | | | held and how it may be mobilised in a timely manner. |
| and its role in the financial system. | | | | Principle 10: |
| Principle 3: | | | | A bank should conduct stress tests on a regular basis |
| Senior management should develop a strategy, | | | | for a variety of short-term and protracted |
| policies and practices to manage liquidity risk in | | | | institution-specific and market-wide stress scenarios |
| accordance with the risk tolerance and to ensure | | | | (individually and in combination) to identify sources of |
| that the bank maintains sufficient liquidity. Senior | | | | potential liquidity strain and to ensure that current |
| management should continuously review information | | | | exposures remain in accordance with a bank's |
| on the bank's liquidity developments and report to | | | | established liquidity risk tolerance. |
| the board of directors on a regular basis. | | | | A bank should use stress test outcomes to adjust its |
| A bank's board of directors should review and | | | | liquidity risk management strategies, policies, and |
| approve the strategy, policies and practices related | | | | positions and to develop effective contingency plans. |
| to the management of liquidity at least annually and | | | | Principle 11: |
| ensure that senior management manages liquidity risk | | | | A bank should have a formal contingency funding plan |
| effectively. | | | | (CFP)that clearly sets out the strategies for |
| Principle 4: | | | | addressing liquidity shortfalls in emergency situations. |
| A bank should incorporate liquidity costs, benefits and | | | | A CFP should outline policies to manage a range of |
| risks in the internal pricing, performance measurement | | | | stress environments, establish clear lines of |
| and new product approval process for all significant | | | | responsibility, include clear invocation and escalation |
| business activities (both on- and off-balance sheet), | | | | procedures and be regularly tested and updated to |
| thereby aligning the risk-taking incentives of individual | | | | ensure that it is operationally robust. |
| business lines with the liquidity risk exposures their | | | | Principle 12: |
| activities create for the bank as a whole. | | | | A bank should maintain a cushion of unencumbered, |
| Principle 5: | | | | high quality liquid assets to be held as insurance |
| A bank should have a sound process for identifying, | | | | against a range of liquidity stress scenarios, including |
| measuring, monitoring and controlling liquidity risk. This | | | | those that involve the loss or impairment of |
| process should include a robust framework for | | | | unsecured and typically available secured funding |
| comprehensively projecting cash flows arising from | | | | sources. |
| assets, liabilities and off-balance sheet items over an | | | | There should be no legal, regulatory or operational |
| appropriate set of time horizons. | | | | impediment to using these assets to obtain funding. |
| Principle 6: | | | | Principle 13: |
| A bank should actively monitor and control liquidity | | | | A bank should publicly disclose information on a |
| risk exposures and funding needs within and across | | | | regular basis that enables market participants to |
| legal entities, business lines and currencies, taking into | | | | make an informed judgement about the soundness |
| account legal, regulatory and operational limitations to | | | | of its liquidity risk management framework and |
| the transferability of liquidity. | | | | liquidity position. |
| Principle 7: | | | | According to the Bank of International Settlements, |
| A bank should establish a funding strategy that | | | | many banks had not considered the amount of |
| provides effective diversification in the sources and | | | | liquidity they might need to satisfy contingent |
| tenor of funding. It should maintain an ongoing | | | | obligations, either contractual or non-contractual, as |
| presence in its chosen funding markets and strong | | | | they viewed funding of these obligations to be highly |
| relationships with funds providersto promote | | | | unlikely. |
| effective diversification of funding sources. | | | | |