题目
Key aspects of stress testing governance include coverage, types (and approaches) and capital/liquidity. Each of the following is true about these three general aspects EXCEPT which of the following statements is inaccurate?
选项
A.Types and approaches: Even if it is difficult to estimate their likelihood, REVERSE stress tests that "break the bank" deserve consideration
B.Types and approaches: Scenarios should not be too severe, as severity may stretch credibility with shareholders. If the scenario challenges the institution's viability, then it is probably too severe
C.Capital and liquidity: Stress testing for capital\/liquidity adequacy should be coordinated with annual planning cycles and should be refreshed in the event of a major strategic decision
D.Coverage: Good stress testing coverage includes (i) inclusion of portfolios, exposures, liabilities and business-line activities; (ii) various LEVELS of the organization; (iii) interplay between exposures; and (iv) various time horizons
答案
B
解析
Instead, severity is desirable: "For any scenario analysis conducted, the scenarios used should be relevant to the direction and strategy set by its board of directors, as well as sufficiently severe to be credible to internal and external stakeholders; at least some scenarios should be of sufficient severity to challenge the viability of the institution."相反，严谨性是可取的：“对于进行的任何情景分析，所使用的情景应与其董事会设定的方向和策略相关，并且应足够严厉以使内部和外部利益相关者都可以信赖；至少某些情景应 具有足以挑战该机构生存能力的严重程度。”