求高手翻译会计方面的外文。谢谢。

Question

Data Model and
Technology Architecture
As many banks can attest, creating a technology
architecture that can handle even limited forms of
continued on page 42
Mortgages
42 BANK ACCOUNTING & FINANCE DECEMBER 2010–JANUARY 2011
Endnotes
1 Surge in Buybacks Draws Push-Back from Lenders, NAT’L MORTGAGE
NEWS, Mar. 1, 2010.
2 Bradley Keoun, Fannie, Freddie Ask Banks to Eat Soured Mortgages,
Bloomberg.com, Mar. 5, 2010.
3 Alan Zibel, Bank of America to Pay Borrowers $108 Million, MIAMI
HERALD, June 7, 2010.
integrated risk management represents an operational
and political challenge. Systems in different parts of
an organization with different ways of measuring
and monitoring risk must be able to communicate
and share information. Unfortunately, disagreements
around ownership, granularity and quality of data, as
well as budgets, priorities and resources, can arise. It
is, therefore, imperative that there be senior executive
sponsorship and funding approved at the highest
levels behind the efforts to build a common data repository
and platform across an organization.
To achieve truly integrated risk management, banks
should move toward a single source of standardized and
reconciled data that is used across the risk management,
fi nance and treasury groups and serves both
internal risk management and regulatory reporting
purposes. For all but the smallest institutions, this
single source will not literally be one physical data
store. Size, complexity and even legacy issues mean
that, for many institutions, a federated approach to
creating a virtual global database will be more effective.
Irrespective of the exact approach used, it
is essential to establish common standards for data
governance and quality. All data—down to individual
contract or transaction-level data—should be
captured in a standardized form and aligned with
books and records used across the organization.
A recent trend in balance-sheet management is
the migration by some large institutions to a singlerisk
“engine” or platform that supports dynamic
balance-sheet, earnings and cash-fl ow forecasting
and uses integrated scenarios. Such risk engines
allow a comprehensive analysis of the interrelationship
between balance-sheet growth (or contraction),
credit, earnings, capital and liquidity.
Regulators are demanding more granular and
higher-quality data in a timely manner. For example,
the Financial Service Authority in the United Kingdom
requires most banks to be able to produce a daily mis-

Answer 1

数据模型和
　　技术架构
　　像许多银行都可以证明,创造出一种技术
　　即使是有限的体系结构,可以处理的形式
　　继续第42页
　　抵押贷款
42银行会计和金融2010-JANUARY 2011年12月
　　结语
　　1激增的回购平推出从贷方,NAT等重大抵押贷款
　　新闻,Mar. 1,2010年。
　　布拉德利Keoun,住房2,弗雷迪要求各银行吃酸的抵押贷款,
　　Bloomberg.com,Mar. 5,2010年。
　　3阿兰Zibel,美洲银行支付借款人1.08亿美元,迈阿密
　　“传令官,6月7日,2010年。
集成风险管理提供了一种可操作性
　　和政治挑战。系统在不同的地方
　　用不同的方式组织的测量
　　和监控风险必须能够沟通
　　和分享信息。不幸的是,分歧
　　在所有权、粒度和质量的数据,作为
　　以及预算、重点和资源,可以出现。它
　　因此,必须有高级管理人员
　　批准赞助和资金在最高的地方
水平背后的努力建立共同的数据仓库
　　在组织和平台。
　　实现真正的集成风险管理、银行
　　应该走向单一来源标准化、吗
　　和好数据,是用于整个风险管理,
　　fi维护和财政部团体和同时供应
　　内部风险管理和监管报告
　　目的。为所有,但最小的机构,该
这
它
　　因此,必须有高级管理人员
　　批准赞助和资金在最高的地方
　　水平背后的努力建立共同的数据仓库
　　在组织和平台。
　　字面来源单一不会是一个物理数据
　　商店。大小、复杂性和甚至遗产问题的意思
　　,对于许多机构,联邦的方法来
　　创建一个虚拟的全球数据库将会更有效。
　　不管确切的方法,应使用
　　建立统一的标准是必要的,因为数据吗
　　治理和质量。所有对个人data-down
　　data-should合同或transaction-level
　　在标准的格式和捕获对准
　　用于整个的书籍和记录
最近在balance-sheet管理是趋势
　　通过一些大型的移民机构的一项singlerisk
　　“发动机”或平台,支持动态
　　balance-sheet民主制、收益等cash-fl预测
　　并利用综合的情况。这些风险引擎
　　允许的一个综合分析相互联系
　　balance-sheet之间生长(或收缩),
信用、收益、资本和流动性。
　　颗粒状和监管机构的要求也越来越多
　　及时高质量的数据。例如,
　　金融服务机关在英国)
　　要求大多数银行能产生一个日常的信息管理系统(mis)-

参考资料：有道翻译