10.See A. M. Whittaker, Lawyers as Risk Managers, J. of Int’l B. & Fin. L., Jan. 2003, p. 5.
11.Basel Committee, International Convergence of Capital Measurement and Capital Standard: A Revised Framework, updated Nov. 2005, para. 644.
12.See Basel Committee, Sound Practices for the Management and Supervision of Operational Risk, Feb. 2003, para. 5.
13.参见克瑞斯•汉德姆：《法律风险和欺诈：资本金分配、监控与保险》，载]卡罗尔•亚历山大编著、陈林龙等译：《商业银行操作风险》，中国金融出版社2005年版，第77-79页。
14.Basel Committee, Principles for the Management of Credit Risk, Sep 2000, para. 2.
15.Basel Committee, Amendment to the Capital Accord to Incorporate Market Risks, updated Nov. 2005, para. 1.
16.根据《新资本协议》的有关规定，商业银行计算信用风险和市场风险资本的方法有标准法和内部评级法，计算法律风险资本的方法则包括基本指标法、标准法和高级
计量法。
17.例如，接受担保、运用信用衍生工具、净额扎差安排和资产证券化等。
18.A. M. Whittaker, Legal Risks and the Basel Capital Accord, Presentation Given to the International Bar Association on 22 May, 2003, available at http://www.fsa.gov.uk/Pages/Library/Communication/Speeches/2003/sp144.shtml.
19.Basel Committee, Compliance and the Compliance Function in Banks, Apr. 2005, paras. 3-5.
20.See Basel Committee, Sound Practices for the Management and Supervision of Operational Risk, Feb. 2003, Principle I.
21.See Basel Committee, Sound Practices for the Management and Supervision of Operational Risk, Feb. 2003, Principle II.
22.See Basel Committee, Compliance and the Compliance Function in Banks, Apr. 2005, para. 34.
23.See Basel Committee, Sound Practices for the Management and Supervision of Operational Risk, Feb. 2003, Principle II.
24.See Basel Committee, International Convergence of Capital Measurement and Capital Standard: A Revised Framework, updated Nov. 2005, para. 645.
25.《新资本协议》将商业银行的业务活动分为八个业务线，即公司金融（corporate finance）、交易和销售（trading & sales）、零售银行业务（retail banking）、商业银行业务（commercial banking）、支付和结算（payment and settlement）、代理服务（agency services）、资产管理（asset management）和零售经纪（retail brokerage）。See Basel Committee, International Convergence of Capital Measurement and Capital Standard: A Revised Framework, updated Nov. 2005, Annex 8.
26.当然，因为法律风险是操作风险的一种特殊表现形式，所以法律风险的评估与其他类型的操作风险评估活动应当是同步进行的。
27.在基本指标法下，这一比例为15%；在标准法下，这一比例有12%、15%和18%三档，分别适用于不同的业务线。See Basel Committee, International Convergence of Capital Measurement and Capital Standard: A Revised Framework, updated Nov. 2005, paras. 649 & 654.
28.See Basel Committee, International Convergence of Capital Measurement and Capital Standard: A Revised Framework, updated Nov. 2005, para. 670.
29.See Basel Committee, International Convergence of Capital Measurement and Capital Standard: A Revised Framework, updated Nov. 2005, para. 674.
