IMF-老挝人民民主共和国_基于风险的监督培训（英）-2025.5_4页_318kb

Summary of IMF Technical Assistance Mission on Risk-Based Supervision

Purpose and Background

The IMF provided technical assistance to the Bank of Lao People’s Democratic Republic (BoL) to strengthen its risk-based supervision (RBS) framework and related supervisory tools. This was achieved through a mission in Vientiane from June 10–14, 2024, which included training sessions. The BoL is responsible for supervising various banks in the country and has been implementing Basel II/III standards, with a focus on internal capital adequacy assessment process (ICAAP) and supervisory review process (SRP).

Key Findings

Discussions identified areas for improvement in the RBS manual and banking sector-wide analysis framework. The mission advised on refining financial analysis and risk assessment by reviewing prudential ratios, indicators, and benchmarks. It emphasized the importance of qualitative judgment over quantitative benchmarks and highlighted gaps in supervisory reporting, such as potential overreliance on solo bank reports and the need for full consolidated supervision, particularly for banks with risks from non-financial ownership. Training focused on internal audit, governance, banking system-wide analysis, and lessons from financial fraud cases.

Recommendations

The BoL is urged to:

• Review and revise prudential ratios and indicators.
• Ensure comprehensive oversight of subsidiaries and consolidated supervision.
• Integrate lessons from training into internal processes, including RBS manuals.
• Further develop the banking sector-wide analysis framework.
• Create a work plan for post-2025 regulatory enhancements.