2. 2。 Credit risk is most simply defined as the potential that a bank borrower or counterparty will fail to meet its obligations in accordance with agreed terms.信貸風險是最簡單的定義為潛在的銀行借款人或交易對手將無法滿足協議的條款規定的義務。 The goal of credit risk management is to maximise a bank's risk-adjusted rate of return by maintaining credit risk exposure within acceptable parameters.對信用風險管理的目標是最大限度地銀行的風險調整後的維持在可接受的參數信貸風險回報率。 Banks need to manage the credit risk inherent in the entire portfolio as well as the risk in individual credits or transactions.銀行需要信用風險管理中所固有的整個產品系列，以及個人貸款或交易的風險。 Banks should also consider the relationships between credit risk and other risks.銀行也應考慮與信貸風險及其他風險的關系。 The effective management of credit risk is a critical component of a comprehensive approach to risk management and essential to the long-term success of any banking organisation.信用風險的有效管理是壹個全面的風險管理方法和必要的任何銀行機構長期成功的關鍵因素。
3. 3。 For most banks, loans are the largest and most obvious source of credit risk; however, other sources of credit risk exist throughout the activities of a bank, including in the banking book and in the trading book, and both on and off the balance sheet.對於大多數銀行貸款信用風險的最大和最明顯的來源，但信貸風險的其他來源存在的整個銀行活動，銀行賬戶，包括在貿易和圖書，都和場外的資產負債表。 Banks are increasingly facing credit risk (or counterparty risk) in various financial instruments other than loans, including acceptances, interbank transactions, trade financing, foreign exchange transactions, financial futures, swaps, bonds, equities, options, and in the extension of commitments and guarantees, and the settlement of transactions.面臨越來越多的銀行信用風險（或交易對手風險的各種金融工具比其他貸款，包括接受，銀行同業交易，貿易融資），外匯交易，金融期貨，互換，債券，股票，期權，並在擴展和承諾保證，以及交易的結算。
4. 4。 Since exposure to credit risk continues to be the leading source of problems in banks world-wide, banks and their supervisors should be able to draw useful lessons from past experiences.由於信用風險仍然是在銀行問題的主要來源世界各地，銀行和他們的主管應該能夠從過去的經驗有益的教訓。 Banks should now have a keen awareness of the need to identify, measure, monitor and control credit risk as well as to determine that they hold adequate capital against these risks and that they are adequately compensated for risks incurred.銀行現在應該有壹個需要識別，衡量，監測和控制信貸風險，以及敏銳的意識，以確定它們對這些風險進行足夠的資金，他們有足夠的支付風險補償。 The Basel Committee is issuing this document in order to encourage banking supervisors globally to promote sound practices for managing credit risk.巴塞爾委員會發布了這份文件，以鼓勵銀行監管機構在全球範圍內促進信用風險管理的良好作法。 Although the principles contained in this paper are most clearly applicable to the business of lending, they should be applied to all activities where credit risk is present.雖然在此文件中所載的原則是最清楚的適用於借貸業務時，應適用於所有活動，其中信用風險是存在。