.., 1'L1LL':in

9.00 - 12.00 'U.

12.00 - 13.00 'U.

13.00 - 16.00 'U.

9.00 - 12.00 'U.

TRIS....... 2 COR?

•

1----.,....-----+----1-----"""T""-----"""T""-----"""T""-----"""T""------l . , (%) 1 2#t.j~~11a&.' 3 4 5

(1) nl1hfml3Ji'ml3J 30

L,nh~Elc.JUTImLLft:: ml3Ji'ml3J

'Vi\tn~11.l11.lL~El~nlw1vm L,nh~El

ml3JL~~~l c.Ju1vmLLft::

'Vi\tn~11.l11.l

LiEl~mw:n.m

ml3JL~~~

... ~ ~ < Im1'i'nfl"~ e.Jftnl11Ltm::'tI iinl11iml3Ji' )jnl11iml3Ji'

\tim'...';; 'tIft'n~~1 LLft::LLe.J1.l ml3JL,nhq1El ml3JL,nh~El

L"1l1::illll1.lnl1 11.lm1~nElm3J c.JU1't111LLft:: c.JU~11LLft::

U1vmml3JL~~~ LiEl~uTImml3J 'Vi\tn~11.l11.lL~El~ 'Vi\tn~11.l11.lL~El~

LLft::~~l'Ihii1.lLLe.J1.l L~~~~l1.lml3J nlW~11ml3J nlW~11ml3J

11.lnl1~nElu13J " L'tI1.l'lfElU"Jln L~~~ flW~11.l~13J L~~~ flW~11.l~13J

c.Jeil1.l1~m1 LLe.J1.l~l1.l~ril'tl1.l~ LLe.J1.l~l1.l

nEl~'YJ1.l ~ril'tl1.l~ LLft::

~l3Jl'TI1l.J~~1.le.Jft

'tIlf~"Jln

m1~nElU13J 't~

-a-~L"J1.l

4

(Ufo)

70

1

'1.il1m1' 611 Lilum

l'

2

l1m1'~Gl&f\1 F1tu::Yi1\11U

L't1tl

LGl'[l1I~ftl1l

id1\1~111'::1l1l

m1'1l'\111' .I

F11111LSI[I\1

'lltl\1tl\1R"n1'

3

F1tu::Yi1\11ul1m1'

~GlYi1LLfoIU\11U

L~mGl'[l1I~oftl1l id1\1fumru'\111'

1'11111 Li[l\161111

tl\1R"1.I1'::n tlll'll tl\1

m1'1l'\111'1'11111 Li[l\161111

\1~mntu...r COSO ERM

LLfoIU\11 UL't1 tl

LGl'[l1I~fmJ

i1\1fu n"~1l'\111' F11111Li[l\1Gl111

tl\1R"1.I1'::n tlll'll tl\1

m1'1l'\111' 1'11111 .I

LSI[I\1 61111

\1~mntu...r

COSO ERMl "(61[111

LLfoIU\11UL't1tl

LGl'[l1I~oftl1l

i1\1fu m1'1l'\111' F11111Li[l\1Gl111

tl\1R"1.I1'::n tlll'll tl\1

mru!\111' 1'11111 .I

LSI [1\1 61111

\1~mntu...r COSO ERM 1 "(61 [11]

tl\1R"1.I1'::n tlll\1 ~n

4 5

1) uluUJu i"Ill.lt:.~8!lilUL"""i1~nJ1111Iilu~lUHU:IJ.ll1.:""ln11JllunJ1111lilunl11JIJIl~nJ1r11!1U"",1'uIlR1lilUlun11111Iilu~lU 2) nl11nj8J11J1Ilu~ LflunJnIl"l11flLlil118J11JIiu~1"lI1~illf!UJtfil~tI'UnJ1111Iilu""ln11!1i1~i1~8n1lM8DJlfJu"11J!1fn"i1~COSO ERMil1ifllnJl1nj8J11J lllu~lu 4 iflU!1fn 111'110 8J11J1Ilu~~lJ~iflun.qYlIf (Strategic Risk) 8J11J1Ilu~iflUnJ1111Iilu",u (Opefillional Risk) 8J11J11lu~iflUnJ1l3u (Financial Risk) 1I1l:8J11JIilu~lflUnJ1l.l1l1i1l"1IJnOHIj]uu (Compliance Risk) 1"U8J11JIiu~Y11~nJ113u i1nl.lHnilUifJu 8J1IJliu~81U8J11J.11J11n lUnJntJr1111 8J1lJliU~iflUnJl1!J1mil"i1~liln!1i1l1ll:8J1IJlIIU~iflU.fl1"8i1i1~Lfluifu !1'i1 8J1IJliu~iflun11111Lilu~lU i11"ll.lHnilu'WifJu 8J1IJLiu~lflU1l8.1n1 8J1IJLiu~iflUHUU~lU 1I1l:8J11JIiu~iflUIYl81ul.0.11.UlYlIII Lfluifu

3) nl11nji'i~1:ttU8J11JIilU!11Uilill"l"l:I"lIifu1if"lln8J1IJLilu~II".:l.lHlflYl(Hlfu8J1IJLilu!11U =Hlfu"i1~8J11J1UIIH x li1nl."i1~nJll""8J1IJLiu~) 1I.:llnJ1~"llJlfu 8J1JJlllu~il"lru,"11~lInJ1"llnNllnJ1'l1811:M8J1JJlilu!11utfl~ifu

4) nl1r11!1U"'ftnJ1~"nJ1"i18J1JJliu~";1nj1i'1utfil2) S) nln1111u~lunlDJ!!1118J1JJlllu~lIll:nlru1:LjluNllnlDJ,"118J1JJlilu~ TRIS--"

COR?

mrl611'::""111'11111 i1 Lh tun11'L~1I1.I1'::iiYlf;S\1~6I"1un11'1l!\111'F11111 Li [1\1 fi1\1UGl1.l1'::ujufoI ~':I1 n1.l1'::L~U \1~nv/id1~qj ""\1U

• m1'1':: 1'11111 Li [1\11'::""11 tl\1R"n1' oftl mu 20 1f':l11'tu1 ':11 n m1'1'::l.l 1'11111Li[1\11'::""11 tl\1 R"n1'v/1'11'11 (flU61111 tl\1R"F11111L [1\1 4 61"1UGl111\1~mntu...r'lltl\1 COSO ERM v/LL1.l\1tltlmilu Strategic Risk/Operational Risk/Financial Risk LL~:: Compliance Risk (S-O-F-C)

• n11'1.I1'::Liiu1'::""llFll111 ULL1'\1'lltl\1F11111Li[l\11'::""lltl\1R"n1' oftlmu 2S Yi':l11'tu1':11nn1nJ1'::ujU1'::""1l 1'11111"{U LL1'\1'11 tl\1i1'':I~[JL [1\1 \11.11'::n tlll GIl [I"(tl m S1LL~::foI ~ n1'::Y111v/':I ::L'fGl Gi tl 1'11111Li[1\11'::""11 tl\1R"n1'

• m1'fi1\1UGlLLfoIU\11Um1'1l'\111'F11111Li[l\11'::""lltl\1R"n1' oftl[l~:: 2S 1f':l11'tu1':11nn11'fi1\1UGlLLfoIUll!\111'

F11111L [1\1 F1ru\'lml':1~[JL [I\11'::""lltl\1R"n1' "(61 [ll1n1,-'SLFI,.,n'; Cost-Benefit tULLGi~::Y11\1L~tlntum1'

~Gln11'

• n 1'611 LilU\11 Gl111LLfoIUll'\111'F11111Li[l\1 oftl [I~:: 30 Yi':l11'tu1 ':I1 nn11'Gi1 Lilu'f':l n1'1'1IGl111LLfoIUm1'

11'\111'1'11111 L [1\1'61"1'11'11 (flU LL~::1'::""llFll111'{ULL1'\1'11 tl\1iJ':I~ [I Li[1\1v/1]1'::""1l1'11111"{ULL1'\1 L!\1 ~ 61 ~\1'6I"61111 Lil1\1111 [lv/ fi1 \1 UGl

(2) m1'

LGl'[l1I~oftl1l id1 \1fu1'::1111 m l'

11'\111'1'11111 Li[1\1 2

2 ij~RU1=nijU~~n~ij~~NU '8~n 1. ~NU~'U/'\Ft1~n11 2. Lih~ll,u~ij~n1'U'~"Ftl'llLiilu~ ;i~Lilijll'\u~"'ULih~ll,u~ij~ij~An1 3. ,tU5IijUn11&i'Lilu~,u 4. 1=U=Llil1

1 Q~8l.lHnilutJib!nlDJblJ18Jll1liu~"1I!!1lmnll!!! COSO ERM 1(110

iihJAiJ"I::niDU 2 'lltl\1LLfoIUFl1'll(flU

r.l1UFll111 L..:4Utftlll "'n 2 "iD"UNU ':nn r:fti1Ul[1m1'

ntl\1\'lU

",Uri'lU

6

1.I,:ai(uuDu\1'l'll

,q""CU, ,h,,,,rn

(Ofo)

,::sfUA::UUU 1 2 3 4 5

1. n1'S'S::~Al111 Llo\l 20 lJJ1In1m:~Al111 'S::~Al111LI0\l 'S::~Al111LI0\l 'S::~Al111lio\l 'S:;~Al111Llo\l 'S:;I1Jil\lAn'Sl Llo\l'S:;I1Jil\lAn'S 'S:;I1J il\lAn'S 'S:;I1J il\lAn'S 'S:;I1Jil\lAn'S 'S:;I1Jil\lAn'S

1 tf1U 2 tf1U 3 iflu 4 tf1U 2. n1'SLI'S:;LlIU'S:;I1JA1111

~Ll'S\ltlil\lAl111Llo\l 25 lJJ1In1ru'S:;LlIu

'S"""'1JA1111~Ll'S\l 1In1ru'S:;l1Iu

L01"1:;til n1il,"'il 1In1'SLI'S:;LlIu i\ltiln1ilLlOl:;

11 n1ru'S:;LlIu i\ltiln1ilLlOl:;

A'S1Jlf'JU"111 'S:;I1J 4 'S'JlIft\l

'S::I1J il\l An'S ('S:;I1JA11111ULl'S\l = tiln1il x NOIn'S:;\11J)

tlil\lAl111Llo\l 'S:;I1Jil\lAn'S

NOIn'S:;\11Jtlil\l Al111Llo\l'S:;I1J

il\lAn'S

NOIn'S:;\11J lUU,.aAl111Llo\l

'S::I1Jil\lAn'S

NOIn'S:;\11J

A,u~nAl111

L O\l 'S:;I1Jil\lAn'S

1In1'S~"v11 LlNUm"

Al111Llo\l'S:;I1J il\lAn'S (Risk

Profile)2

1 n"'::\J/1I.J4",'llLiu.J ,h"UIl11iLLUnLtlU 4 ri,u ll'll'liln'::M".Jn""I.J'::1.I 'riLLri ""llLiu.Jri,un"L3u (Financial Risk) ""llLilu.Jri,un",hLilu.J'u (Operational Risk) ""llLiu.JIi'UIi'"'' (Business Risk) LLil::""llLiu.J",nL""n"nrmuulln (Event Risk) LtiUriU "'11 ""llLlu.J 4 ri,ull'1l"lfnLnru9l'll1l.J COSO ERM 'IiILLlI.JllllnLtlU Strategic Risk IOperational Riskl Finandal Risk LLil:: Compliance Risk (S-O-F-C)

2 Risk Profile (LLNUI)iI""llLiu.J) "ll'Ut'I.J LLNUlJilLL.Il.J.n,u::'11Il.J,::tA'1J""ll,ULL'.J'IIIl.JiI"(ULiu.J'lllu"ll 'lIlULL.Il.JLtlut'.lnll '111l.J'llln'.LLil::Niln'::M1J 'l"u1"',::tA'1JilLLMU,::tA'1J""1l,ULL'.J \f.Jd Risk Profile "::LL.Il.J11iLilun'""1l1un"n,::",utA"'11Il.J i1,,(uLiu.J'IIIl.JIl.JIln, LLil::LL.".J1\fiilut'I.J'IIIl1JL'II"'11Il.J""ll,ULL'.J'IiIIl.JIlMUllllof1J'ri (Risk Boundary) L~1l11iIl.JIln,'ri'h"ull LtiuLih"1l,u1um""lli,,,::rill.J1J""'''''llLiu.J,,uil,::tA'1J''''1l1ULL'.Jilllil.J"ullrJ1u,::tA'1JtA'.Jna"

7

l.I'::l"UUDU\11'll 'h\4lJ'n OS::sfUA::UUU

,q""cu, (Ofo) 1 2 3 4 5

3. n1'Sri1,"u"LlNU\l1U 25 lJJ1I 11 n1'Sfl1,"u" ~U 11 n1'Sfl1,"u" LlNU fin1'Sri1,"u"LlNU A'S1JfilU"111'S:;I1J n1'S1J',"1'SA1111 Llo\l n1'Sri1,"u" 1J',"1'SA1111L O\l 1J',"1'SA1111Llo\l 1J',"1'SA1111Llo\l 4 flllft\lLlNU 'S:;I1Jil\lAn'S LlNU\l1U luu,.a A,u~n Aru",ml':l~oLIO\l 1J',"1'S

n''S1J'''''SA1'1I 11':l~ULiU\l 11':l~OL O\l 'S:;tA'1Jil"An'S Al'lILiilo\lJ,hu Llo\l 'S:;I1Jil\lAn'S 'S:;I1Jil\lAn'S t,,01ln1'S'LAn:;" Al111Ll1Utiil1J

Cost-Benefit ':l1nAlU:;n'S'SlIn1'S lULlROI:;\11\lL"iln "'U,"~UL'OU

4. n1nhLflu\l1U"111 30 lJJil1111'SfI il1111'Sflih Lflu\l1U ihLflu\l1U A'S1JfllU"111'S:;I1J 3 Arufllu"111'S:;I1J LlNU1J,,"1'SA1111 Llo\l 1i1LflU\l1U"111 "111 LLNU1J',"1'S "111LlNU LlOl:;'S:;I1JA11111ULl'S\l 3 LlOl:;'S:;I1JA1111

LlNU1J',"1'S Al111Llo\l 1J',"1'SA1111lI0\l tlil\ll1':l~Olilo\l 1ULlH Al111Llo\lltf ltfl~O~I1':l~O ltfA'S1JfilU il1l'S:;I1JA11111uLl'S\l tlil\lI1':l~OLlo\l

L O\l l1~i~~\l

i!I\lil1111'SfI01" OI\lltf ",nl1':l~OLlo\l "111lil1,"1I10il il1111'SfI01 "01 \llA

ri1,"U" "111Lil1,"1I10il ri1,"U"

3 Il.JRiJ,::nll1J'IIIl.Jliiillln'~""'''''llLiu.J'liliII,,~n,u lk::nll1Jri,u liiillln'~""""llLiu.J'liliII ",~,::nll1J'uri,u

1. 't"'.J.{'.J'IIIl.Jn'~""'''''llLiuftll.JIl.J''n,2. u'tu1J'u illl'lu,::ull'llll.Jn'~""'''''llLiu.J3. n"'::I.I""llLiu.J 4. n",::1..1 t'I.J,::tA'1J""ll1ULL'.JLLil::n"(Il.htA'1J""llLiu.J",nNiln,·f'h",,::\f""llLiIu",u"Ih.Jriu 5. n",h"ull/tKIlLIlln'ln"(lln"IiIl""ll

Liu.J'IiI~I.I'i' 'tllut'.l""ru,t'I.JNiln'::M1JLLil::'llln,.1iI"::L"Il",1"''''ULLil::Nilu,::'lU''I/u'lillri LLil::,::tA'1J""llLiu.J'IiIUllllof1J'ri'llil.J""ll

Liu.J'IiIL"IIlIlr,j (Residual Risk) '111l.JIl.JIln, 6. n,'n'i,,,u.J,un'~""'''''llLiu.JLLil::n,,u'::LiluNil'llll.Jn'~''''''''''llLiu.J

"'~Ir'

~

L,j1\UJ1tJ~11-3L1

LrJilt ~eJa n1'i"1 LU'U-31'U1Jil-3il-3fl n'i L\J'UL'lJ~11J'j'~Cl'lJ'i~fl-3f'hLa ~ •

~ LrJilt~Ln"n1'ii'ui \9l'i~CVI.un LLa~L,j11\)il-3f'l111JL~tJ-3~1'U~1-3 6')~Lnfl ~'UnUil-3An'i LLa:CVI116')fln1'i~ LCVl1J1:fl1J1 'Un1'iaflA111J L~tJ.:J1~il ~

l'U'i:~u~il.:JAn'itJil1Ji'uL~

~ fl i1.:Jn'iilU LLa ~LL 'U1Vl1.:J1'Un1 'i~1 Lu'U.:J1'Ul~LLtiU Aa 1 n'il'Uil-3An'i• L~il1\1fl11J1'iClU;CVI1'i')"n1'if'l111JlliLL'Li'Uil'U~;) ~ Lnfl~'U nUil-3 An'i1~ ilth.:JLi1'U'i~UULLa~ij,J'i~flVl5.n1CW

TRIS-,

I I I 3.5

?7

2.4

2.2

I I

• L~ij1\1~L,j'1ij\J':illijfl1111L,j'11\i L~fJ1n\J 'U

n':i:\J1un1':i\J'i\11':ifl1111L~fJ'U ~ij1\1

a1111':iau11uu~u~1~

• L~ijl\1~L,j1ij\J':i1l1~nullu~lun1':i':i:\J'U ~ ,

U':i:LijU LLa:~f1vi1 LL~U\J'i\11':ifl1111 L~ fJ.:I

Sourot ,~RIIk~""'"FtalNwtri. T~ EiMrd 0( c.MliiI. s.a.."oill,. :lOOt dPublc_nl__~_""""'''''01'''_tlo~otc.n.1.. 2Of}tf TRIS--,

11 CO~?

• LL1J11cU1Jn1~tJ~Vl1~fl111JLi1fJ~t1J

·'''US utilities responses only: Please rate your interest in the following on a scale of 1-5

Post-Sarbaness-Oxley process simplification

3.4 Enterprise wide risk management

Rate case assistance

XBRL(Extensible Business Reporting Language

Internal audit co-sourcing

° 1 2 3 4 5

Note: USl response only. Rate 5 = most important, 1 = least important

Source: Pricewaterhousecooper, Under pressure i90S TRIS--, CO~?

• fl111JVl1J1t11JiHlfl113JLaO

fl111111iLLu'Ui)'U

fl1'ShJ?l11J1'S'H·11~ fll'Hlhb.:J'Vn!11~ €I EJ1.:J bb~'Uej1fi.:J L€lfl1?l bn~eutl.:J , !II

b'VItJlfl1'SW1 'Utl'U1 f1tJl bb~~ ~~fl'S~'VIuVitll''\J bn~~'U,

fl1111L~t1.:) !II

b'VItJlfl1'Sw1'Ubii.:J~u "'1mn~~'U, !II !II q

bb~1 €I1"\J?l'S1.:Jfl111J b?lEJ'VI1 EJ

f--,D,--\ Lilmil ~ L-f b'VItJlfl1'Sru~€I1"\Jn~~1'Ubii.:JU1fl~.:J,

~U~"'1'Sfl1'S1~t111tJ~"\J1'SW11 'Ufl1'S 'II

n1'V1'U~fl~EJ'VIlh~tlt111tI?ifl1'StJf1U~ , 'II 6J

• I I tv

ft1111 b~E.J~ V1~1EJt1\1 LV1(J)fl1'mjViijfrn~111 LL'\.h.J€J'U ;\IV11mn~~'U"v~ij~~fl1~'VltJ 1'UL:a\lfilltJl€J, 1(J)~U1~~\I~V1~€JLU1V1~1EJ~€J\I€J\I~fl1,

, ,!II

lnn1fl V1~1 EJt1\1 LV1(J)fl11ruViijfr:n~111 LLt.i'U€J'U ;\IV11mn~~'U"v~ij~~fl1~'VltJ 1'UL:a\ll!J1ltJl€J, 1(J)~U1~~\I~V1~~LU1V1~1EJ~~\I~\I~fl1, T~IS-"

13 COR?

fl1111L~fJ.:I (Risk) fleJ leJfl1~ (Chance) ~L'VI~fl1';jru'U1-:1eJ~1-:1, I !II

vibJilfl11:U LL'lJetJeJ'UeJ1'l Lii ~~'ULL~~ill:-J~ fl';j~'VI'U~ eJ fl1';j'U';j';j~1~()'I.b~~-:I rl, , I !II

'VI~eJ LU1'V1:U1EJ~eJ-:leJ-:lrlfl';j 1~tll:-J~Yi~1:U:U1 eJ1'l LU'U1'LJ1~Yi'-:l1 'U'Vl1-:1'U1fl

LL~~~'U

- l:-J~~~1:U:U11'U'Vl1-:1~~ 1Jfl L~EJfl11 "len1ft" I •

- l:-J~Vl~1:U:U11'U'Vl1-:1~'U L~EJfl11 "fl1111LafJ.:I"

T~I~_

I

bCVI'1bbvi~fl111Jbi1~NI (Risk Drl

15 TRIS..... CO~?

n1'i'lii'VI1'ifl1111L~EJ.:Ii).:If'ln'i'[flEJ'i'UJ (Enterprise Wide Risk Management)

'VI1J1vil.:J n1~U~'VI1~fl111JL~V.:J lf1vmfl~.:Jgti1.:JtI.:Jfln~ n~::U11Jn1~ LLfl::1fU1Jli~~1JtI.:Jfln~

,h::ntlULi1~1Vn1JLLfl~ihln~r;u::;iit1flru l~LLri..,

• ~G11J~G11'ULL~~LiJ'UG'il'U~~~"lJtl~li';i~"il fl1';iU~~1';irll11JL~V~rll';iG1tl~rl~tl~ti'ULL~'Uli';i~"il, ,

llJ1'l'lh~G1~Fi fl1';iil~~'U1"il LL~~G111J1';iml1 hrliti'utl~Fi'lh~ntlu~'U 11'Ufl1';iU~~1';itl~Fim

• ~"il1 ';iW1 rll11J L~ V~~~~1J~1~Vrl';itlUrl~1Jrll11J L~V~~l~~tl~ Fim 1~LLtl rll11J L~V~ LM Vl ti'u,

n~~'V15 fl1';i~1Lij'U~1'U fl1';iL~'U LL~~fl1';itl~~lJ111Jn~p~L;jvu ~~rll11JL~V~L~~1-dm"ilv111~

L~~rll11J Ll1V~1V rll11Jl1J ml'Utl'U LL~~ ltlfl1G1 ';il1Jf)~fl1';ii1~~m~'V1ulJitlllJ1f1tl';i~G1~FiLL~~rll11J,

~tl~fl1';i"lJtl~~i1G'il'Ul~Ll1V 'IJ

• i1rll11JFi~LLUU1Jtl~1tl-u1~~"j'11~vu~=arl111JL~V~tl~1';i~m"il"il~L~~;1'UU1~ LL~~~1m~~;1'U"il~~"il~

i1~~m~'V1umh~1';ilJitlllJ1f1tl';i~G1~Fi LvJtl1~tl~Fiml~i1fl1';iLlJ1~V1Jfl1';iU~~1';irll11JL~V~,

• l~-rUfl1';iG1"j'UG1'U'ULL~~i1G'il'U~l1J 1~v'V1nrl'U1'Utl~Fim~~LLIJi';i~~um';i1Jfl1';i ~U~~1';i';i~~UG1~q" 'U 'U

LL~~.,.nrn~1'U'V1nrl'Ui1G'il'U~1111'Ufl1';iU~~1';irll11JL~V~

(Strategic Risk)

1"11111 L~EJ.:Jer'ULii~"ill nm1~€l.:J1"i m 11Ji;"'/11111t:l'U11'U1lJlt:l,.h~i;"'/.:Jri"lJ€l.:J• • ~ CLI d ,.d.dill I CLI .d

€l.:J 1"1 n1€l'U L'U €l.:J1Il "ill n"lJl~ nG'l EJ 'Vli5"'Vl LVI 11 1~i;"'/1IVl1€l i;"'/fllYl n11 LL"lJ.:J"lJ'U'Vl•

fl1111L~~hl~1'Un1,fi1LU'U.nlJ

(Operational Risk)

1"11111L~EJ.:Jer'ULii~"illnm1~lL 'U'U.:Jl'UfllEJ1'U€l.:Jrim sg.:JLt1'U~G'l1J1"illn

'U1"1G'llm m~'U1'Um1'Vil.:Jl'U 11"11.:Ji;"'/~1.:J~'U~i1'U 1111fi.:Jm1'Vl"il~lJl. .... fllEJ1'U€l.:Jl"im

1"11111L~EJ.:Jer'ULii~"illnm111J'I.J~~lJll11n~ 1~L UEJ'U oU'€l'IJ.:JI"l'U l~EJ

1"11€l'U1"1~1Ifi.:Jn~ 1~ LUEJ'U"lJ€l.:JvY.:JVltldEJ.:Jl'UfllEJ 1'ULLG'l~fllEJ'U€ln~nln'U ~

~LLG'l€l.:Jl"1m 'II J1"

l------.L.L.-----------------.r:::'1<:rrf?

fl1111L~E1~~1'Un1'L~'U

(Financial Risk)

fl1111L~E1~~1'Un1't1~Ui co

fl111n~'~L tJEltJ

(Compliance Risk)

n)

'tI)

n1~'U~'VI1~fl'J12J L~t1'1 1btlfh~flfl'J12J L~t1'1t \1'V12JflltJ Lyjilt \1il'lfln~fl12J1~f1'U~~f;t,

.:)

LU1'V12J1 tI~ fl1WLIfll1'

n1~'U~'VI1~fl'J12J L~ t1.:1 Lt1'Ll'VI,j1~1J il 'IiheUn'U~'VI1~fl'J12J L~ t1.:1

~~~'Ufl'J12JL~t1'1~t1il2Ji''Ul'i1.'l.I5~n1\l'VI;j'lfl12J1~f1,hltfl.~n'U5~n1\l\h~Lfl'VILfltl'In'Ll, ,

• II

,,) n1~ijfl'J12J Lat1.:1,J1'Ll'JU2J1n LLfl fl'l ';hn1~vi1 '11'Ll1Jil 'Iai''U ~ fl1fil'Ut 'Ll.:l1'LleUUij'II ., ,

1Jil'Unvnil'l2J1n

n1~ Ltl fl L~t1 fl'J12J L~t1'1 Lt1un1~ Lt1fl L~ t11\lfle:iilU1Jil'lil '1fln ~ ,

18

• CVlilnn1~\J~CVl1~tl1111La

ij.:)tln~~L~~ru",,j1titJfl1111L~t1':)\I~ijfl1111a1111~t:lt'Un1~LLti.:)tij'U1I1nn11ij.:)tln~~ OJ

ft~Lfttlfl1111L~t1.:)

+n1~tJ'i"'1~fl1111L~t1.:) ijl';n1~fh,)flfl1111L~t1.:) LL~LtI'Un~~tJ1'Un1~t'Un1~')f1n1~ fl1111L~t1':)~1':) 6'] l<Mijtl''U~~~tJ~t1ijlli'tJl.l ijeh.:)LtJ'U~~tJtJ

'II

+atJ'i"'1~V1 nvh'Uij fl1111i'tl i3fl"ijtJ LLft~ija1'U~111 t'UVIn:'U(;l ij'U"ij.:)n~~tJ1'Un1~ 'II • •

tJ'i\11~fl1111L~t1.:)

+lh~~tJtJn1~tJ'i"'1~fl1111L~t1.:)1~~n'lhltltl~tJ"iijeh':)\I'i':),)':)LLft~L"'1I1~all ..f.:) ij.:)tln~ n1~tJ'i"'1~fl1111L~t1':)\I~·vht<MLnfl1RJ'U5~~lIt"'1I''Uij,:)f'ln~~fi1'u.:)5':)fl1111 L~t1':)LtJ'Ui1\1,)t1~d1Atyl'Un1~~f1a'Ut\l LLft~tJ'i"'1~')f1n1~V1i''Wtl1n~LLft~ .:)tJtI~~1I1Nt\1ijfl1111L"'1I1~all

TRIS..;19 COR?

• n1~\J"iVl1~fl1111bi1fJ{I ~€l fl"j~Uleufl1"jleufl1"j"j~U

q

tJ"j~ biJeu ~~fl1"j bb~~rllUrl1J bV1~fl1"jf;)hJj~€l?ft11eu fl1"jruU1\1€l~1-:J q q

I II

Vl €l1\l btl ~~eu "jl1J 5-:J fl1"j b~ 1 ~ ~ ~ 11J tJ"j~ biJeu~~ bb~ ~"j~ UU fl1"j IJ IJ I I I

"j1tJ-:J1eu ~\Ii1 b~€l n€ll~\tl~rll11Jb~€l~eul~€l~l\1~€l?f1J bV1~?f1J~~ q

I

11 €l\l rlfl"j?f11J l"jt1Vl\l ~u"j"j~l ~ t1tJ"j~ ?f-:Jrl~ €l-:J€l-:J rlfl"j1~ q q

T~IC

TRIS-,21 CO~?

fl1111 L~ fJ.:IflfJ t1l1~U lfi (Risk Appetite) /

If ~ d If '" 'III'lh::LflflLLa::LnN'fI'!JtI.:Ifl111lLtlU.:IfIt1.:1fl n~1il::u t1ll~U Lfl

L~t1~1ul~t1.:1fln~u~~q1auifluua::n1~n1il'!JtI.:ItI.:Ifln~

"'... If .,. ~ d'" !:i d '" ~ II ~::flUfl111l LUU.:IL\J'U1il1n LnN'fI'VI~t1'lh::Lflfl'!J £1.:1 fl1111LtlU.:IfI: '::AUfl1111LrtfJ.:IflfJtllI':i\J ~A

Utllli'U\.i(Risk Tolerance) /

fl111lL~U.:I;1n~::'VIu"t1t1.:1fln~;1ijtl~titl'U;1~u'i'VI1~1il::fi1 fl1111 L~fJ.:Ifliitl~ Lu'Un1~lfl'1 '.:Itl11ilLtJ'Un1~LtJ~U'ULLtJa.:lLtln1innfl'VI~t1 (Inherent Risk) / e..Ian~::'VIU'!JtI.:Ifl111lL~U.:I

~::iUfl111lL~U.:I;1L'VIittltlU'VIa.:l1il1n;1~\J'i'VI1~\.ifi1LU'Un1~L~t1 v vfl1111L~fJ.:IflL'Matltlfi v LtJ~U'ULLtJa.:lLtln1iUnfl'VI~t1e..1an~::'VI\J'!JtI.:Ifl111lL~U.:I

(Residual Risk) /

22

n1'~tJ~\11~tl1111 L~~~ LLtJtJ~1~~

(Enterprise Risk Management)

Treadway Commission (COSO)

\9I111\'1~nn1~tt1il.:l Committee of Sponsoring Organizations of the

8 il.:lthh:milU

T~IS--"23 COR?

. . ~ ..

n1~tJ~\11~fl1111Lf1~~LLtJtJcVi'1cr14i1

(Enterprise Risk Management)

1. ~1l1'WLL1fli1i)3J1l1Ul'Lli).:Jf'1n'i (Lsd'Ll tl~,.ru"'ll'Lln1'i Itit!

QI

ClII8 il.:JfI ')~nilUVI tJ"iVl1'ifl113JL~U.:J 'J"iUi5'i'i3J1Ji).:JtJfl~1n'i, d d rv rv tlrv ~1l1'WLL1fli1i)3J1'Ll n1'i'Vi1.:J1'Ll 3J3J3Ji).:J LL~~\1f1'Llfl~~ijbnV1b1Jil.:Jflll'W1Jlin1J ,

';i)fl113JL~U.:J 'i~~tJfl113JL~U.:J~i).:JAn'i~13J1'ifl Ui)3J~'Ul.1 Lt1'Ll~'Ll)

2. n1'in1V1'Llfl1(Jlfltl'i~~.:JA (1(;lfl,h~~.:JA Lll.:Jn~U'VIi5, , , 1(Jlfl,h~~.:JAv1L~U1,j'i).:JntJVI'Li1U.:J1'Ll),

3. n1'i'i~tJLVI(Jln1'iNv1ij'[i)n1~Lnfl (LVI(;ln1'iN'itlLL'U'U, , , v • u

~1.:J e'j Vi Ln fl'J1nil'J~UIl1U'Lli)n/ 1l1U1'Ll i'U(;li)'Lln1'i

'Vi1.:J1'Ll li)n1~/~t1~'i'ifl Lt1'Ll~'Ll)

4. n1'itl'i~ Lij'Ll'i~~tJfl113JL~U.:J ('i~~tJfl113J'i'ULL 'i.:J1Ji).:J, l:Jan"i~'VI' I LLa~LPln'la1.'lJn'l"iLnG'l)

· . ~ n1~u~Vl1~fl1111LaU{lLLUU\11"4a

(Enterprise Risk Management)

5. n1~flil'U~'lJil.:l~ilfl111JL~t1.:1(l~LLti n1~~~'U, LL~~

,.h~W'lJ'VI1.:1 Litiln)

6. n"n~~1Jn1~fl1'Ufl1J (n1~.l1Lij'lJn"n~~1Jn1~fl1'Ufl1J, , fl11Jm~fh\1'lJfll1 n1~fh\1'lJfl\1f1'V11.:1 n1~~.:In1~

LtJ'lJ~'lJ)

7. ~1~~'lJL'VIf1LL~~n1~~il~1~(n1~ij'il1J~,j11~1~.. LcWtI.:I'Will'lJn1~'U~\11~.:I1'lJ ij~~'U'U~1~~'lJL'VIf1~;l ij

n~t1'V15f.'lJn1~~il~1~),

8. n1~~fl(;l11JLL~~tJ~~W'lJN~ (n1~;lflfl11JLL~~

tJ~~W'lJN~ n1~~1t1.:11'lJN~n1~'U~\11~fl111JL~t1.:1)

25 TRIS..,. CO~?

1. f11'i';1V1CUfl1\P1t1tJ'i~fl.:JA (Establish the 'I

Context) II •

2. f11'iU.:J;;fl112JLafJ.:J (Risk Identification)

3. f11'itJ'i~LijCUfl112JL~fJ.:J (Risk Evaluation)

4. f11'i~flf11'ifl112JL~fJ.:J (Risk Treatment)

5. f11'i~fl\PI12J~aLLa~f11'i'i1fJ.:J1CU (Risk

Monitoring and Review)

TRIS..,.26 CO~?

o ., tI II l.fl1V1'Ufl1~Cl 1~a.:lfl

:/ ,

r D­

6.t11~Lij'U~afl11~flfl11LLa~

LL~'U\J;V111fl1111L~V.:l

"" //

"

27

2.1~\Jfl1111L~V.:l,

~ . 3.,h~Lij'Ufl1111 LaV.:l

D­., ., 0

4.;)flfl11LLa~;)fl'VI"UL~'U . \J;Vl11fl1111 LaV.:l

D­5.11V.:I1'ULLa~

... ~fl~111~a T~IS-,

COR?

(Establish the Context)

T~IS-, 28 CO~?

• • • •

o tV

il1fltlbb1n

• n1V1CUfl1~f:l\J1~a\ifl1Jil\in11t1"iVl11fl1111b~fJ\i fl11n1V1cuflleM 'I

ailflflail\intl1flfJ\1f1cU 1111n'l bbil~1~f:l\J1~a\ifl1Jil\iil\ifln1 'I

TRIS--,29 COR?

(Establish the Context)

f1112JL~~NI L;j'U~.:lvffl.:lNftfl~::\1'U,}eln1~'U~~ft1lJlCltl~::a.:ltl'lJtHltJ.:IAfl~~.:l,1'U o <V tI dOli "l "l <V tI d d 4 ~

fl1~fl1V1'Ufl1lJlCl ~::a.:lflLLft::\11f1112JL'lJ11.'l1.'U1lJlCl ~::a.:lfl'lJv.:leJ.:lflfl~'l.:lLu'U

,r'UlJl eJ'U LL~fl~~ eJ.:lfl~::\'i"1 L~ eJ LiJ'Ufl~eJ'U LLft ::;;f1\11.:l'lJeJ.:lfl1~'U'iVl1~f1112J L~ t1.:l !II

'l1flU'U v.:ltlfl~f11~\'i1fl1~n1V1'Ufl1lJlCltl~::a.:lAVI~v'Ult1'U1t1L'U . . ' Q fl'" II Q <V tI d d<V d II

fl1~'U~"'11f1112JL t1.:l\1avflflfti).:lfl\Jfl1~fl'lhlJlq ~~a.:lfl'lJv.:li).:lflfl~ L\1va~1.:l

f1112J2i'UL'lL.111 fl1~'U'iVl1~f1112J L~t1.:l~ LnflNft 'l::\'i1L~v.:ltlfl~a12J1~Cl\J~~ft• fl1~n'l/1lJlCltl~::a.:ltl'lJv.:lv.:ltlfl~L~•

30

II .QU CLI If Q If

~~~~~~~1~EJ~iJI'\.JU~~fl1':in\l,~~~~~n':i

fl1':iijLih~1J1EJ~"'n~~~fl':i~~~~~~~~n1Jfl1':in\l

fh~'\.J~1~t:l'l.h~~~~fl1':i1J~~1':i~11lJL~EJ~3.

2.

1.

2.

3. f11V1'U ~il'l "'lh~G1.:j f"l"lJeJ.:j fl11'IJ~V111I"ld 11J L~ EJ.:j 1~G1 eJ~I"l"'eJ.:j fl'IJ i~EJ-v1fI1,jfl11 n\l LL~~, il'l"U1~G1.:jf"l"lJeJ.:jeJ.:jf"lfl1,

4. ------ -------------;=-=-=-======::;-­

1~EJ vi'iJI-U/111 ':i n \l

~

31

II •

cueVi 1 n1CV1CUfl1t91fltl~:a{lA

6.'lh::Lih.l~"111'j

~~ 111'jLL":: LL~ 'U

U~vt1'jl'1'"J1~L~V~

1.fh~\Jfl

1f1Cl'lh"::iI{I"•

~t 2.'j::Ul'1'"J1~.

L~V~

~~

3.'lh::Lii'U

l'1'"J1~L~V~

"V'

4. ~~111'jLL"::

~~-vi1LL~'U

U~vt1'il'111~

Ii

•

4. fh~'\.J ~Lih~lJ1 EJ'~~ LL~'\.J~1'\.J1~':i~ fl1':iLL~~ n\l fl':i':ilJ

~vh1~1J':i':imih~lJ1EJ1'\.J':i~~1J~~~ fl':i•

5. 'i1f,Hl"l'ULL"::

~~~1~~"

Specific ov '1 tI 1II '1 ov "I 1II

V1n"~"1J L'UtJ.:Ifln"L1J1 L'lfl".:In'U L" 'I

a1~1"n1"~al~111flnu"~a.:lA~'U1J,,,,a~aa1~'l

•••

•

•

L~vu;~uc~n1,1~~;n1,~nA11~flv~Aav~n~Lu1~~1u~v~v~An, 1~a~n1'~;~1'

A11~L~u~1~A11~i1~,"vl~~v~~nA1Lvhn~ ;vua:: 85 1l1U1UUUqj;; 2556

L~vLvi~'1U\~~flv~Aav~n~naU'VI6~v~v~An, lflu~n1,u;~1'A11~L~U~ L~m~~ • '1U\~~1nn1,fi1LihJ.:l1ULVhn~ ;vaa:: 15 1l1U1UUUqj;; 2556

34

+ Measurable

+ Attainable

+ Relevant

+ Timely

'I 'I

'M~tJl1i 11i11'l~1'UL;;.:ItA~1nA'M~tJL;;.:IflnAcfl1CW 'I

a1~1"n~11~1J""a~al~cfl1ul~Anucfl1cwVlicwu1n"• • 'I ~ 1II CIII tI CIII I

LLa~~.:I LL1"atJ~V1tJ.:Ifln"~tJU 'U

iifl11~ L~U1~tJ.:Ia~cW'U6 LLaZLtJ'U1Ul'U\1fl'VI1.:1 CIII ov..,.ov ov tI tI

L"U1n1J1aUVI fl'U1JtJ.:ItJ.:Ifln"

CIllO c10v '1 0..,. ~1II ~n1'M'U""~U~L1aTVI""L'l'U L'Un1""1L'U'Un1" L'M

1J""a1flnU,,~a.:lA'I 'I

TRIS--,33 COR?

+ n1'i1Ltl"1::\1LVlfln1,.n1LtI\Ad1\AVI~.:I1Ji).:In"::U1\An1,.,.::Utl1111L~fJ.:I 'I'I

• n1"~~1,.nl1il.:la1LVlfl1Ji).:ILVlfln1,.nt1111.';~an,.::V1U 'I 'I

?f1 L'VIt'l ~

• fll'rU11,:j1fl~1tltlfl'HU1'UL:a,:jUtl,:lfl'Ul1JL~fJ,:jYfe:l ~ ~

T~IS..... 35 COR?

6.iJ'l~L:iju~"fm

~1'lfl1'lLL"~LL~U

'I.J~'VI1'l1'l111JL~t1.:1

Ii

1.n1'VIUI'l

1(ll{liJ'l~"'.:Ifi,

.U 2.,-::\Jfl1111,

L~~~

.J.J,.

3.iJ'l~L:ijU ..i

1'I111JL"'t1.:1

4.~I'lfl1'lLL"~

~1'l'Vi1u~u

'I.J~'VI1'l1'l111J

5.'l1EJ.:I1ULL"~

~1'l(ll11J~"

.•. '0'

.... I

'5~'4il~~v'VIll~~n'5~'VI'U1'UL't1.:1~'U~m ih'Vl1l1V"lI £1.:1 ...

€I.:1fl f)1'V11€1 f)11t1~'Iii.:l1'l..I'Vr.:l1 'U1:::~U€l.:lfl f)1LL(;'l:::

I

cueVi 2 ~~\Jfl1111ba~~ I

'" ..I..,.•~

n~f)11:lJ , ...

- tl~~t1f111:lJ b~t1.:1Yi'.:I~1 f).f11t11'Ubb(;'l:::.f11 t1'U€I f) , ...

,.11 I Q ~ 4

- L'VI~f)11ru11t1IJl1.:1~ 'Vl€l1~~:::bf)~"lJ'U I I II II

- f)11bt1~t1'Ubbtl(;l.:l1Ji1.:1 ~ .yhn~:U'UYi'.:I~1 f).f11t11'Ubb(;'l:::

.f11t1'Ue:Jf)

• 'h~IJl'VIfl11lIL~V.:I - fl1111L~V.:I~1'Un~~'VI5 (Strategic Risk)

- fl11lIL~V.:I~1'UtI~,j~.:I1'U (Operational Risk)

- fl1111L~V.:I~1'Un1'5L~'U (Financial Risk)

- fl11lIL~V.:I~1'Un1'5t1~,j"~111n!l'5~Lijv'U

(Compliance Risk) ._.. '-'~------~.....

36 COR?

'4flit1n,1'LI'VI'Li1fJ.:J1'L11~ij

'lh~fl'VI5111'W

.., 0

- 'tI1fl'VIn~~, fl11:U'ti1'L11aJ ClI

If

R'J13JcNf/4i1Un11unu"i.nu

LLit~fl11:U'LQ'W1~'VI1.:J '1/

'L!el""..,... d -UJu!l'lJ""1:un~'VI:U1a'VI

o n1'V1'L1fl

37

o n1'V1'L1flL1it1

flN111'W•

," ,I';'

~1euh~n1'S'S::'4fl112J L~fJ~f ft .

38

• ~1il~1~n1~~~\Jfl1111La .

Ii

" iNlflO'i

-n;lO'i'i3J9113JLL~'UOatl'VItilsj, fl13J1'iau11uflo1'iu'i'ia

'II ,

..., 81 "" 'I III1flnu'i::fl.:JfliJ.:JflO'iLfI,

o ... - 01'ifl1L'U'lN1'Ufl13J

mUJ'VIfibhJ 'i'iafl13J, , dh"'3J1tl

I ...,

LL'!I.:J '!I'U

" " -Oatl'VIfi'!liJ.:JiJ.:JflO'i'!l1f1 01'i, oWfU'U1t oM..1'UfiiJfla1'U01'iW

;I'Ulsjfl13J1'imL'ti.:J,;'Unu

flLL'ti.:Jl.l 'II

T~ISJ39 CORP

FI'J'13JlNfI.:Jl'1un'11VOu"ifl'13J q ...,

,h",'Ufit'Uflruru1n!J1~lUflU fltyty1 '" '"

-O'i::u1'U01'i~1Lu'U.:J1'Ulsj

Lu'UlUfl13J;JiJ910a.:J

Lnflilru"'1;11001'i -~Lit tl~aU 'i::Ltl"U",'iiJ'" 'II

LU~tl'ULLUa.:JO!l'i::LijtlU ~fla10'it'UiJ.:JAO'i9iiJ~1'U0!l

'i::LUtlUt",sj

" -iJ.:Jfl01'i'!l1f101'i

U'i::'tf1fl3JoW'Ud'toMU,fla10'i

i'u'VI'i1uil.:Jo~'i:: LUtlUt ",sj

Littlfl1Ui'U;l1001'ia::WfI -~1LU'U.:J1'UlsjLfl;;lfl13J

an

••

"",.x'i' u u 'VIil1;) Lnfl'tl'LI I.flfJ1fl':i~fl\J

•1JVi 3 tI~:aij\Afl111JLflfJ~

• n1~tI~:aij\Afl111JLflfJ~ (Risk Asses

TU':i~1JJ'Ll11LL(;l~~\J;);)fJL61fJ.:I'LI'LI1I I.iln1fl'VI;)~Lnfl1l1n'LIilfJL'WfJ.:I I.fl LL~~'VI1nLnfl'tl'LI

...... 48111 tI IISf~ tI • ."jT L'Wil I.'VIil.:lftn':iL'tI1 I.;)Cl.:l'tlil\JL'tI(;l'tlil.:lL'VIlfJn1':iN(;l1.:1 ~

~~n':i~'VI\J~il1(;lClU':i~fl.:lA'tIil.:lil.:lAn':i• ...... "", A'"1U~ ~~ ."j "'" 11"'81 "",.x

LL~1;)~~.:I~~n':i~'VIU~ilil.:lAn':i':i'LILL ':i.:lLY4fJ.:Ilfl LL~~,j1111~fI~1i\J';hi1;)~fJ L~fJ.:Ilfl• ij ft1111fl1AnJ1I1nUilfJn';hn'LIL~il;) ~1~rl1'V1'L1 fl1l1 (;l':in1':i(;lil\JL~n\Ji1;)~fJ L~ fJ.:I

QI

II

L'VI~1,r'LI1.lil£i1.:1L'VI1I1~flll

./ U':i~Lij'LI~~n':i~'VI\J (Impact)

./ U':i~Lij'LILiln1fl.pi;)~Lnfl (Likelihood)

+ft1':iltULL'LI1'V11.:1n1':iU':i~W'LIft1111L~fJ.:I~.:IL~.:Im1l1NLL~~L~.:If!NIl1'W

+ U':i~W'LIft1111 L~fJ.:I~ijilfJ''LIi1;};}eU'Ll LL~~ft1111 L~fJ.:I~ L'VIitilil£i ~ ~.

6.U'l~Lij'U~rlm'l

~~m'lUrl~u~'U

U~'\II1'lf1111JL~EJ.:J

l.n1'\11'U~

1lJ1t:1U'l~~.:Jfi• !1

2.'l~Uf1111J. ..l

L~EJ.:J

".1. 3.\.h"~Lii'U

f'l1111L~fJ.:I

'" 4.~~m'lLLrl~

~~vi1U~'U

U~'\II1'lf1111J

5.'l1EJ.:J1'ULLrl~

~~lJ111J~rl

•

---------- ------ -- ---I

Clil lC:3Icv 0 cv d I

• n1':i'V'l''\Jl'HU1f"l11:U:U'UtI?f1f"l'Y'llel.:lf"l11:UL?f tI.:I I

• '\.h~Lih.J1'UL~.:I~rufl1'W (Qualitative Risk I ' I

Assessment)

• n1':i'\.h~Lij'Uf"l11:UL~tI.:I"\J1n 2 u"\J-cijtl ~el Liln1fl;l

;)~Lnfl LL~~ ~Utn':i~'VIU tJl1)'ILnru"n1':ith~Lij'U .d ~

f"l11:U L?ftl.:l'll el.:lel.:l f"ln':i

• ~"\J1':iru1"\J1nf"l11:u-r th~?f'\.Jn1':iruLL~~~~tI~ij"\J , 'II •

i 'lJfl~~'lh~ LjjIJ

l _

T~IS.J 41 COR?

T~IS.J 42 COR?

43 COR?'J'

• w"n1~tI~~Lij\Afl1111Li1t1'1

.. " n'iNVnL1'IJ

1

~11J1n/,jilenJ1n

2

- ,Mi11~Lnf''''IJ 1""'In

3tJ

3

,::fi'\J01,,,I1:aw 1

UM~'LIil1'::if1iqV w

'LIi1fl1J1n

2

~lIUO!J

3

t11'L1nft1~

4

~-tfjnq"

5

~~1J1rvM1fl'LI::

1. e.liln'i::'Vl'Ut\'1'IJn1'iL~'IJ

- ,hfl'J11JLilflM1fl 100,000 \J1'1 500,000 \J1'1 3 ~1'L1\J1'1 40 61'L1\J1'1 100 61'L1\J1'1

- O1,ft~'1'L1/''J1Jft~'1'L1. .

- ,hloU;j1flO1,ft~'!'L1

Ilft"i1\JLL'I'LI>Ll'LI~hn

t1,::;i'1 1 UIft'LI6U'"

;!'.I1ft+n"'1Ll'LILWiI

.: ~ L'l'l1J'Il'LI = 10%

Ilft"i1\JLL'I'LI=Ll'LI~hn

\h::;i'1 1 tJIft'LI6U'"

;!'.I1ft+n"'1Ll'LILWiI

.: ~ 10%<L'l'l1J'Il'LI 15%

Ilft"i1\JLL'r1'LI<Ll'LI~hn

\h::;i'1 1 tJIft'LIliU'"

;!\J1ft+ii''''1Ll'LILWiI

'~ 15%<L'R1J"'LI<20%

'W'L';Wllft"i1\JLL'I'LI

.: ~ L'l'l1J"'LI>=20%

- Ilftn'::'1\J01'

L\jn;j1fl~\JtI'::1J1l\l

(%)

100% 99% 90% 85%

532

..1Jilfl1l1n

1

WL\JUa"til1ft'qj!

• flt:LA"n1'itJ'iZLihJfl11:ULfl~~

- 1JIfl\J1fli'!U1flUfl:: ijtyL~flliln1i1L1J~tyL~flliln1ftL1J ~l\!Lilflliln1ftL1J ~l\! Lilflliln1i1L1J ~tyL~flliln1ftL1J

n1-ati'1LU1Jq-aO;) n1-ati'1LU1Jq-aO;) n1-ati'1 LU1Jq-aO;) n1-ati'1LU1Jq-aO;) n1-ati'1LU1Jq-aO;)n!l'M1I1fl

(10%) (20%) (30%) (40%) (50%)

- n1-a~tyL~fl;i11J11J ~l\!L~fl;i11J11J ~l\!L~fl;i11J11J ~l\!Lilfl;i11J11J ijl\!L~fl;i11J11J ijtyL~fl;i11J11J

~nfl1-a1flL'Mqi ~nfl1-a1flL'Mqi ~nfl1-a1flL'Mqi 1% ~nfl1-a1flL'Mqj 5% ~nfl1-a1flL'Mqi ~nfl1-a1flL'Mqi

<1% 10% >10%

- n1-a~tyL~fl-a1flltl ijl\! L~ fl -a1flltl ~l\!L~fl-a1flltl;)1n ~tyL~fl-a1flltl;)1n ~l\!L~fl-a1fll~;)1n ~tyL~fl-a1flltl;)1n

;)1nn1-a;)1nn1-ati'1LU1J~11J n1-ati'1LU1J~11J n1-ati'1LU1J~11J n1-ati'1LU\H11J n1-ati'1LU1J~11J

ti'1LU1J~11J <5% 5% 10% 15% >15%

- -a::UUfl1Uflll. LVlfll1Jlflii -a::UU< 1 "11. -a::UU<= 6"11. -a::UU<= 9 "11.<= 1 "11. ~l\!L~fl > 9"11. ijtyLilfl

i11-ail1JLVlf'I ijtyLilfl !11J-6il\lfl~nfl1 ijl\!L~fl !11J-6il\lfl ~l\!L~fl!11J-6il\lfl !11J-6il\lfl~nfl1 >

5% ~nfl1 10 % 20%~nfl1 15 % J11J-6il\lfl~nfl1

45<5%

'W1f1~1';11L1J'MU1

'Mt1~ail;;lI""l1V1q/

1V1-a'tif'l1J11JL;;~flU

1I1nn11 1 11J . ~

f1ilL1Jil~

'W1f1~1';11L1J'MU1

'Mt1~ail;;lI""I1V1W

1V1-a'tif'l1J11JL;;~flU

111J

'W1f1~1';11L1J'MU1

'Mt1~ail;;lI""l1V1q/

IVl-a'tif'l1J11JL;;~flU

32

unl"ltlll1flL1J

111J

unl"ltlll1flL1J 12

i111l~

1

lliL\J1Jil1-a::th~ty/

Uilfl1l1n

.. -~fln-a::VIUfl11J

~ilLafl~"il~il ~fln-a

.. -~fln-a::V1Ufl11J

fl1111t1flilflnfl

flilUhn1-atl!lI

'Wfl1U1fl

"il~L-61

h~'Wfl1U1flLYlili'U .. ..

'M-ailU1f1 L;'lU'Mfl1 fl

Lnfln1-aLflfl;'l111l

1I1nn11 1 -a1fl

n1-ai'n~ -a1fl/~tyLflflil1fl1::

th~l\! ii'1 U"1JUfl::

"1

TRIS..,.46 CO~?

-------

I

N,fn1catlca~LijUfl113JLi1EJ{I

31 2

uiL\~JtJ fl1~::ihft'l!/

UilV1I1n

Lavfhtli'\JuiLntJ 1 Lavl'htl;\JuiLntJ 5 Lavl'htl;\JuiLntJ 10 Lavl'htli'\JlsiLntJ 20 Lavl'htl;\Ji.:lUfi 20- J.lfln~::'YI\J.hun!l .... 11'''''

~::L\JV\J tlil\J.:Ifl\J ft1tJ\J1'Y1fiilU ft1tJ\J1'Y1fiilU ft1tJ\J1'Y1fiilU ft1tJ\J1'Y1fiilU ft1tJ\J1'Y1fiilU

a'l!'I!1Ufl::oUil~nl1tJ

.. .. 1 ..6. J.lfln~::'YI\Jfl1tJfl1111'W.:I'Wil ;Jtlil.:l~nfl1

-r..fln':;'VI\Jtl1U J~ft~;nWl,zi\J J.:Ifl.:li'm~m::fi'\J

fl1111Yl.:l'Will;Jtlil.:l fl1111Yl.:l'Will;JHl« fl1111Yl.:l'Will;Jlill fl1111Yl.:l'Will;J1ill fl1111Yl.:l'Will;JHl« fl1111Yl.:l'Will;Jlill

1I1nni1 70 %\!n~1 1I1nni1 90 0/0 1I1nni1 80 % 1I1nni1 60 % 1I1nni1 50 %

lYlfi'\J'uilvni1'Y1;il lYlfi'\Juilvni1'Y1~il lYlfi'\J1I1nni1 30 1Ylfi'\J1I1nni1 3-"'fln'::'VI\J~1\Jn1" l,"n":M~\J

tJ1;;Lvhn\J 30 tJ1;;fi1LiltJq~n;JtI~::LI1'Y1 Lvhn\J 1 tJ1;; i'UH rrtillYl';hi11t1

-J.lfln~::'YI\J11tJn1~ 1Yln~::'W~\J lYlfi'\Juilvni1'Y1~il lYlfi'\Juilvni1'Y1;il lYlfi'\Juilvni1'Y1~il lYlfi'\J1I1nni1 20 0.......... ...

f11LtJtJq~n;JflCl1tJ'YI Lvhn\J 1 tJ1;; tJ1;;Lvhn\J 10 tJ1;; Lvhn\J 20 tJ1;;

ihft'l!

47 COR?

Inherent Risk VS Residual

2J1f1'in1'i

fl1\Jfl2J• (control)

~ LL~1Jn1"

"" U,,\11"fl1111

L~fJ~ - -­ -

'" "~flUfl1111

L~fJ~v1

fJilll;ulfi

""'­

I

fl112JLflf.l{l I ........ I

'VI2Jil~ 'U

(Inherent

Risk)

~

2J1f1'in"1

fl1\Jfl2J• (control)

fl1111L~fJ~

d ... I

'VI L\1it il il fJ 'II

""'----- -----­(Residual

Risk)

48

~ I

~1ila1~LL~ucflijfl1111LflfJ~ (Risk~ ~

e.Jan'i~VI\J

(Impact)

/ Risk Appetite

Boundary

5 5 10 15 20 25

4 4 8 12 16 20

3 3 6 9 12 15

V22 4 6 8 10 /

;/ 1 2 3 4 5

V 1 2 3 4 5

.'1 ....... ..iln1flVl'l~bnfl

(likelihood)49

I

~1ila1~LL~ucflijfl1111LflfJ~ (Risk,~

5

4

2

1

5421

~

~ \1'Ul1n 8

t11\ma1.:1 fl.:l ~" -

8 RF5

. 0

~1

. .

... • m';ifl~F111lJL&'lEJ'l (Reduce)

nflU'VI5f"un1"S;l"n1''.iA1111L~Uoll• q d d

• n1';j''Vl"~mflEJ'lFl11lJL&'lEJ'l (Avoid)

1.fi1\1'U~

11J1m.h~"'.:Jfi• lL

2.'i~'Ufl111J. L~EJ.:J

6.\h~LiJ'U~",m'i

-;ij~m'iLL"'~LL~'U

'U~\11'i1'l111JL~EJ.:J

J~

3.\h~LiJ'U .. fl111JL"'EJ.:J

., V"

It.'I"m'ULi'I::

,r,,'Vhu~nJ

'U'i'M1'if'l111J

L~V.:J

5.'ilEJ.:Jl'ULL"'~

~~l'l11J~'"

.... ... • m';i£!tllJ';iUFl11lJL&'lEJ'l (Accept)

LL\J1'V11011t\Jn1"Sfh'VI\J,,nflU'VI5n1"S;l,,n1"SA113.IL~UoII• • m';i'l.h~LihJ~f1n';i~'V1U'iJ1nm';i~1LihJn1';i\Jl1lJnflEJ'V15,

.... ... m';i"'iJ~m';iFl11lJL&'lEJ'l

• m';i'l.h~ LijtJ~tJ'V1tJ LLfI~ ~f1\JltlU LL'V1tJ"lJtl'lm';i~1 LihJn1';i, tf.... ""

\Jl1lJnfl£!'V16n1';i"'iJ~n1';iFl11lJL&'lEJ'l, --- ------ ----------,

T~IS-, 51 COR?

Accept tl€l1J1'u ~11)'1 b~ tl\l~ di~ "iJ1nnTfUnU~\I1'U bb~~.n1 tlltJl';i~ ~u

~111Jb~tl\l~€l\l~n';i~11J1';i~tl€l1J1'ul~

n1';i~1bij'Un1';ib~1Jb~1Jb~€l~~,l€ln1~bn~ Vl~m.J~n';i~V1U~€l\l

_o~ ~111J b~tl\lh1'€l ~'1'U';i~~U~ tl€l1J1'u1~

Share

Avoid

,'-­

<<::c>

n1';i~1 bij'Un1';ib~€ltln b~nVl~€lVl~n b~tl\ln"iJn';i';i1J~ti€ll~bn~ I II II ILl

~111J b~tl\l \1\1eUVl1nv11n1';i1inutlV15eU€l1"iJtJl€l\lv11n1';i ~

~"iJ1';if.1.n1(;l~'I.h~~\I~11~11J1';i~U';i';i~ l~Vl~€l \1J b~€lv11 n1';i ~ ~

tJ1'UbtJ~tl'U~€l hJ

n1';i~11J..ij~n1';il~tl bbti\l~111J b~tl\lU1\1(;lb'Unuu~~~ ~

I

1',)flcvi1LL~U\i;Vl1'fl1111LaEJ.:I

LLV1U

Ji'w f'l~ LLUU

LL(I\J~

-'i~~\J~yjeJtJeJ~~\J11l\'

LLPi~eJ~nn1'if'll\Jl'l~

LyjmjeJ~tiu~L~

f'l11~L~tJ~

Lf'l~eJU!J1tJ 1t1!i~ 'i~~\J~~\J1~'lJi

-'i~~\J~m)~~\J1Ji LliltJ'WllleJ~f'l1\Jf'l~, f'l11~L~tJ~ 11i~eJ~n n1'i~liln1'iLYl~L~~

f'l11~'VI~1tJ

Tolerable but

Acceptable or

Limited Focus

caution or

Mana~ement

Discretion/

Medium Risk

Intolerable or

Attention

Required /Hi~h

Risk

-'i~~\Jm1i"'1~1'i(l tJeJ~~\J 1Ill1liltJ~eJ~

~liln1'if'l11~L~tJ~L~eJ

eJtJLU'i~~\J~~\J 1Ji v

Intolerable or

Immediate

Attention

Required /Hi~h

risk

-'i~~\Jm1i"'1~1'i(l tJeJ~~\Jh,<J1LiJullleJ~

d~~liln1'if'l11~L~tJ~

1~eJ~'i~~\J~tJeJ~~\J

1vi'l1uViT~1

5 5 10 15 20 25 1-3 D

4 4 12 16 208 ;Jtl---+---+---+---+------lf------1 V" t1l'Uc;:

3 6 12 159~ 3 mn~

42 2 6 108

1 2 31 4 5

1 2 3 4 5

4-9

10-16

17-25

D

D

D 5'5--...&....-.....&..-.....&..----..L....-4m~

• II • 1/ I

- e..I~l~ fiiJe..I~~vufviLnfl;jcuWiJ,j1111(;)'in1'i,j'CU1111eti~flfl1111LafJ.:I "",,s1J'l tVCII I:!.Il

iJ1~LnfltlCU LCUVlCU'VI VI'iiJ CU'i~fJ~fJ11

- (:..I~LafJ l~LLti ~CUVICU L1~1 VI~iJfl1111a~fl1n~LatJltJ 'i1111tJil.:l, ,s

fl1111 La I

fJ.:Iepj I

iJ1 \I LnfltlculMCUiJCU1fl(;)

T~IS...... 54 CO~?

·----l I

I

I , I 0 c::rt. I I ..::!II

• ~1L'U'.Jn1'~€JtJ1~(;lm'U€J~

•1~i"111)J~'Uhl1i"111)JL~tJ~1~-r'l.Jn1'S~~n1'S(;l1)J~'S~'lJ11'•I • n1'S~~(;l1)J~~'IJ'S~n€J'lJ~1 tJ'S1 tJ~1'U~mr'lJ~'VI1'S'VI~€JI 'U

I ' I i"1ru~n'S'S)Jn1'S'lJ~'VI1'Si"111)J L~tJ~I· ~11lJ~~ ~ ~'l1e~~'IJ~1~~1 m1'IJ~~a=~~~1lJ

1.fhwu~

1~"'I.J'S::,,,.:jl'1. lL

2.'S::'l..J1'l111J. L~EN .g

n1,jifl'l1l1~a (MonitoririS

• LL~\I~f)n1'~fl113JL~EJ.:ICln,j11tfl,;tl~h.:lCln~tl.:l LLa~ih..l~~aVl51l1'W 'U 'U

• V1~11Jil.:l;;tl ~f)'Wa1 f)~tl1;J Lnf);1\1V1a.:l;J1n1etiLL~\I~f) n1~fl113J L~ EJ.:I

• fl13J1~CltJi'1JtJ~.:ILLm1JLL~\I~f)n1~fl113JL~EJ.:I1~fltlf)fl~tl.:ln1JflCl1\1n1~nA 'I

~LtJ~EJ\lLLtJa.:lltJ VI~tln~W~LL~\lL~3Jl1iiitJ~~aVl51l1'W

• iin1~~1EJ.:I1\1~a~tl~1J~Vl1~m~i'1J3Jtl1JVl3J1EJ 'U

6.'I.J'S::Lij'U~mnl'S

~~m'SLL"::~~'U

'I..J~Vml'ldl1JL~EJ.:j

3.th::w'U I ·'VI'UltJ~1'U~'Stl~~"lj€J'lJ ('S1m~€J'U)

fl111J~~EJ.:J i .,hUn'lJ~'VI1'Si"111)JL~tJ~€J~l"ln'S('S1m~€J'ULL~~'S1tJ

4.~"n1'r-~-~il-::""'" 1(;l'S)J1"')I

~,,'ri1~~'U L -_._.__ . __.. _-_.._--­

\J;'M1~fl111J

~~!J.:J

5.~1!J.:J1'U~il::

;l""11J~il TRIS.....

55 COR?

TRIS..... 56 COR?

I

'.q

Example ·

By 8Qusting lI'1e IIWel r:I curre/1tY hedjjng, resnl'ces can be released to hllp f~d

illllf'Ol'el"lWrU to pn:tecticn r:I the prol1lctiDn facil1¥.

RIsk To__c:e Ba...d-.y Pl.ed on Ihe prUlleta nrfIed

corp,,_ "Rlsic AJlpetftlM

LiQlihoocl 5c:8I.: A: "'.ry Hiab 8: High C: Ooo.iMIli D: Low E: V.ry ~ F: AblosHnponlble I~ Scale: I: C....lrophio It C,IiGlI III: Signiflunt IV: ''''lIma' TRIS.........

CO~?

Risk Profile <i1ilEh-.>l

5

4

2

1 L.... ....I... ..... ..... ""--__---I Leln1iUn"

1 2 3 4 5 TRIS......... 58 CO~?

• •

fl1LihJn1'ilflfJih'un /fUU::'t;'.:I1\J\J;'VI1'iA11:UL~fJ.:I

• 11m~el'U/11EJlm1J1G1 o CIIt. 1.4 CIIt.

- ~nL'U'Ufl11(;lm'U€l'l';J1m1EJ'l1'ULL~::(;l~(;l11J

11EJtJ

- G11'U11EJ'l1'U'lJi'::"ii1tJ LG1'U€l~€lFlW::€l'Um11Jfl11

•

l.r1TVI'lJ1'1

1\Jltl'Lb::~.:Jf'i. JL

2:~::\Jf1111J• ~~V.:J

(Information and Communication)

+ ~~uutijil2Jaa12J1~Cli1uA'ULLa~~1t1.:l1'Utijil2Ja~h.:l '1~L~t11tijil.:laCl1'U~~ 'II II 'II

LtI'Uilfi1Jil.:lil.:lAn~ \1.:l\l1nIl1t1t'ULLa~1l1t1'Uilnil.:lAn~L';'Utijil2JaVl1.:ln1~L"a'U 'II • II 'II

~a n1~~1Lij'U.:l1'U1Jil.:lil.:lAn~ LY4ilt~tij'U(Jlil'Un1~fh'VI'Ufl LL'U1V11.:l(Jlilua'Uil.:l

~ilfl112JL~t1.:lijtijil2Ja~LY4t1.:l'V4il LLa~"fl(Jl12J~a'Vhl.1ilfi1.:lijtl~~aVl51l1'V4 'II

+ ';il.:lVl1.:ln1~~ila1~~ijtl~~aVl51l1'V4 ~il.:l'Vht ~u fla1n~V1n~~~u a12J1~Cl ~ila1~n'Ul~ LLa~ijn1~LLanLtI~t1'Utijil2Ja~~'V111.:ln'U atlliu"a12J1~ClLtij1t\l

'II 'II -.J II d II... "I II"" ft"1 d....,f

UVltI1V1'V1'U1V11J il.:l (Jl'ULil.:l LLa~~U~'VI1~ Lfl~UVI~1Uu nJ'VI1'V1 Ln fl1J'U\l1n n1~ 'II ""

t1~U~\I"i.:l

6.\h::~ii'IJ~an1'I

,rfln1'IUil::U~'IJ

\J~'M1'If'l'1111

~~fJ~

J~

3.'lh::Lij'lJ

f1111J~~V.:J

...."

4.~l'1m'Sum:

~1'1'Vi1U~'lJ

\J~'Vmf1111J

5.'S1V.:J1'lJU'l::

~1'1\Jl11J~'l

, , ~ ~ q

~';J11W1LL~'U'lJ1Vl11m11JLG1EJ'lLL~::FlW::fl111Jfl11

- 11EJ'l1'U1'U11EJ'l1'U'U1::"ii1tJ

- 'U1:: Lij'U~m yjml1-u€l1J~1'U:ij~vi'~ILL~'U'lJ~Vl11m11J "

L~EJ'l~m~€l'l~€ll'U

• ~ ~ q

- FlW::€l'Ufl111Jfl11~';J11W1LL~'U'lJ1Vl11Fll11JLG1EJ'l,

~1EJ'lJ~Vl111::~'lJG1'l LL~::Flw::m11Jfl11'lJ~Vl11m11J "

L~EJ'l'U1::"ii1r;11'U'l1'U €l1';Jijfl1111EJ'l1'U~~(;l11J~~

LL~::'U1:: Lij'Um11J L~EJ'l1'UmnlL~'l~1'U

59 TRIS-, CO~?

TRIS-,60 CO~?

'l:::~\.J~~eJ)J-r'U1~~~11J~eJ,:jfl1'Ufl)Jfl11)JL~~,:j11J~eJ,:j , ijfl1'l~~ fl1'l LVl)J L~)J

'l::: ~'U~~ eJ ~eJ)J-r'U 1~ LL~~eJ,:jij fl1'lfl1'Ufl)JLfJeJ,jeJ,:jtl'U , 1)J"l.~fl11)JL~~,:jLfl~eJ'UV1 ~1tJ~,:j'l:::~'U~~eJ)J-r'U1)J1~

'l::: ~'Um1J "1)J1'l()~eJ)J-r'U1~~~ ~eJ,:j~~ fl1'lfl11)J L~~,:j

LfJeJ1~eJ~"l.'U'l:::~'U~~eJ)J-r'U1~~eJ1tJ

'l:::~'Um1J"1)J1'l()~eJ)J-r'U1~~1 LU'U~eJ,:jL~,:j

~~ fl1'lLLm"lll1'UVi

LLa:::,j'f1\11Vi)J.:I1'U

'Un,1~f111)JL~f1.:1

.. ,t ~ l' :: - 1LfI~1:::\1'tJ'Uflv'U'tJv.:lLL~'U.:I1'U ~:::'Ufl1111L f1.:1LLil:::f11L\1fl 'ULLflil:::'tJ'Uflv'U, , - ~m~mvnfl1~ ;lvlla ,~:::f111f11111flfl ,allll1,\;Nv

- lVn1f1Yi'l:::Lnfl ,f111111'ULL~.:I'tJv.:l~iln~:::'YI'U ,~:::fi'Ufl1111ihflty'tJv.:lfl1111

L~f1.:1 LLil:::,j'f1ihfi'U

I.... .ell.. .., - LL'U.:IlJ'U ,\1amilfl.:l ,ilfl LLil:::f1vll~'U

- Yl'l1~N1~illtl~ilLi1f1LLPia:::'YI1.:1Liivn

- ;jflfl111f1~1'lflv'U·'hiin1~,j1LU'Un1~fl111LL~'U,j'f1n1~f11111L~f1.:1

- 1LfI~1:::~f11111L~f1.:1f1.:1L\1iiv

- iiv'Umi'Uib.:l'l~'U'i\11~f11111L~f1.:1

5. ~f1f1111'Y1'U'YI1'U

v

.. , t1..l tI tI 1 'm .... .. ~ - 1LfI~1:::\1f11111L ilfl'ULL il.:l LLil::: ~::: f1'U'U'YI f1~'U'l1nn1~'U~\11~f11111L £1.:1

- f1~t1~iln1~,j1LU'U.:I1'U,

Ire IS..,.

1 fm1~fl:::LL 'U'Ufl11)JLu'U1tJ1~LL'l:::

~'i'lm:::Vl'U"lleJ,:jfl11)JL~~,:j

1 n1'ltJ'l:::Lij'U'l:::~'Ufl11)JL~~,:j ~

~ n 1'l~ eJ 'U"'UeJ,:j LL'l::: fl1'l ~~ fl1 'l

fl11)J L~~ ,:j(l1J ~ eJ)J-r'U fl11)J L~~,:j)

~1 ~

~ --.tJ1'U

n'l1,:j

",:jH " ~

",:j)J1nY " I­

T~IS..,. 61 COR?

62 COR?

lPl~d~"'e:J'U ~1EJ~1'U

",~tJe.JG't / tl1V1'U~• LL'Ud'VI1~ 1'Ue:J'U1l"llPl

6 10

/

L",'UmL'U~

3 ~~V11Viu:nu / ~~'Vi1

'U1EJ'U1mLG't~LL 'UTVn~

l"lru~f1~~1J

f11~'U~vn~

~~'U / th~L~'U / tl1V1'U~• col

LL'UTvn~lPle:J'U"''Ue:J~l"ld11J L'" EJ~ ,

GlO .Q .q

LLG't~~~'VI1LLe.J'U'U~V11~l"ld11JL"'EJ~

5

7

9

~~lPl11J lPl~d~"'e:J'U

f11 ~tJlj'U"~ ~ 1'U / Vl1 ~1EJ~1'U",~tJe.JG't•

4 8

~tJ lj'U"~ ~ 1'U

1'Ue:J~rim

63 TRIS--,COR?

2. lft~.:Iai1.:1 f\W~Vh.:l1'L1'U~'VI1~f\1111 L~U.:l, 'UVI'U1V1 'VI,j1~1Ji).:I f\W~vi1.:11'L1

3. n~~'U1'L1n1~1'LIn1~'U~'VI1~f\1111L~U.:I

II'd "".N ~. ..., tI II'II. n1'i'i~\JL'VI\JIn1'HlA'VIil1'JLn"'lJ'ULLa~2J~a\JIiln1'i\J'i'Un\JItl 'i~g:Hlfl, , , ,

- fl112JL~t1.:J 4 ~1'U n1'iL~'U, na~'VI5, t1~,jjl.:J1'U, n1'itl~,j'jl\JI12Jn!l'i~Ltjtl\J g d "".N

- 'i~\Jfl112J LtttlVl1t1'V1il1'JLnfl'lJ'U,

TRIS--,64 COR?

• n1~~~~1A~v~~~1~A11~Liv~

"

3. n~:\J'J1Jn1~11Jn1~\J"iCVI1~fl1111L~fJ~ (~il)

III. n1~'lh~Lij\Afl1111L~U~

- LnN,;mm'LIn1~1fl

- fl1'L11N~::~Ufl11:UL~t1.:1

- ~fl"'1 Risk Profile LLfl::n1'V1'L1fl~::~Ufl11:UL~t1.:1vftlil:ui'ul~

T~IS..."65 COR?

• n1~~~~1Aijv~~~1~A11~Li1EJ.:t·

"

3. n~:\J11Jn1~11Jn1~\J"iCVI1~fl1111L~fJ~ (~il)

IV. n1~'lv\Ja\Av~~vfl1111L~U~

'VIflnL~t1.:1, flfl, LLU.:IU'LI, t1il:Ui'u

- ihm~~:ut'LIn1~flilUa'LIil.:lfl11:U L~t1.:1

- e7i'\J~ f11fil\J LLfl ::nTVI'LIfln1~ t 'LILLfifl::ihln~~:U \I

T~IS..." 66 COR?

- n1~;;flfl111LLa~'lh:aihJ~~V111{JtJ~Ui{J1U

- n1~tJ~~1!lIflN~n~~lIn1~'lJ'iVl1~fl1111L~~{J

- n~~'lJ 1'Un1~1un1~~1~{J1U LLa~;; "f1111~a'lJ'iVl1~f11111 L~ ~{J

- ~an1~fi1LuU{J1Ufl111LL~'U'lJ'iVl1~fl1111L~~{J

- ilnJVl1eltJa~~flLLa~LLu1'V11{JLLfiltl .." .

- ~~~'lJfl1111L~~{Jfl{JLVlael

- LLU1'V11{J1UelU1flflfl1V1~'lJfl1111L~~{JviJ{J11ia1111~f1~elll~'lJl~

67 T~IS-" COR?

•,, '\

.~/

~e a.J ~

~­.......) .~

a­a­~ ~ ~ (2) a.Jl~ ~

----------- ---- ..-­

.... '

Worksheet 1 2J •

n11U~~r1d1~ba~~ (Risk Identification)

1~l:1t1';i~1;'1\l~ SLides 32-34 , .,

iJ-;u:5'm~EJ"l 'lh~ bfl'Vl Fl11lJ b~EJ "l . "

1"1 EJfI~ b~EJ ~ Fl11lJ~ '1J b~EJ/c.J fI m~'VluVi bn ~:u'U

SLides 36-40

UAf11m'(Jl(?)Y(n'tl~~I'Un1~b~'U,

SLides17

v11\J'LJiju~nl':i nl':ii~Fl,';jl~~n1';j b~\J'(J€l'lfl nfh~'lJ1'(J €l~'U b~ €lhi ?11 'lJ1 ';jell bml~~1<ilvmJ "

fh~\J(?)';j~ CJ~ nflln1TUlb?1'U €l'lI'U

TRIS/-/70

~~(! Worksheet 2

bn ru6V11CWn11tJ1~ biicwle)'n16lbb~~~~n1~Vlu 1cwn11bn~~d1~ b~CJ{J

(SLides41-47)

[:.J(1n~~'VlU "i~V~U 1 ':i~~U 2 ':i~~U ,3 ':i~~U 4 ~~~u 5

~1'Un1"ib~'U (\illmh~) 1 (1U, 3 (11.1 5 7 > 10 ~ l'UU1'Vl

bVlVl[:.J(1Lh~ nBun l':i~\ll':irul~~~Ufr;Il~':i'Wbb ~ .:J"1J&~[:.J(1n ~~'VlUlill'Wn1~b~'W, ,

t:-J(1m~'VlU ':it:~U 1 ':i~~U 2 ':it:~U 3 ~t:~u 4 ':it:~U 5

~IWlnfh(\illmh~) (1(?l(1-:J 3 % (1(?l(1~ 5 % (1(?l(1-:J 10 % I;l(?ll;l-:J 15 % I;l(?ll;l-:J 20 %

-­

-bVlVl[:.Jm.h~ n BU n 1':i~\l1':i b\.n~~ ~4Jf1dl~ ~'Wbb ~.:J"1JB.:J[:.J(1m~V1Ulill'Wl;lnrll

, ' '\J

[

71 TnIS//

Worksheet 2

bnruon1tJn1 catJ ca ~ bi) tJ1eJ n1 ~ bb ~~~~ nca ~Vl u1tJ n1 ca btl ~ rl d 11J b~ tI ~ '.

~.

(Slides41-47)

(;..J(1 n~~'V1'U ~~(9)'U 2 ~~(9)U 4~~~'U 1 ~~(9)'U 3 ~~~'U 5 , d...<v

~l'U~m~m (1?l18~l-:l) hHh6'ltJ be.Jmb'\i\j~Vln?l8uUU b~ tJl 'Ul-:ltnJU1'Uth~bVl~ 1'Uth~ bVl~/~tJ'V1. , '" Ul-:l\

b'YI~ e.Jf1tJ"j~ n flU n l"jV1'Jl'HLJl"j~i1ufrn~"j'Ubb "j-:l"VfI-:le.Jf1m~Vlu~l'U~m~tJ-:l, ,

72 TRIS~""

· Worksheet 2

bnru6V11CWn11tJ1~ biJCWbel f11(;f bb~~~~fl1~VlU1 CWf111bn ~ rll1~ b~~~ (SLides41-47)

1€lnl6'l "J~~'U 1 ~~~'U 2 ~~~'U 3 ~~~'U 4 ~~~'U 5

~m.JG1~~bb~'U-:Jltr'il~hi 15% 30% 50% 60% 80%

btJ'UhJvl1~m·:hvj~lt.J~~~ v

bn~~'U (~ltl~l-:J)

bVl~ ~G1<J"J~ n€l'U nl"JV1 ~1 "Jrul"J~~'UfnlJJ"J'Ubb "J-:J"Vm1€lnl'G'l~fll1JJb~t.J-:J~~ bn(;)~'U, ,

TRISA' 73

Worksheet 3

n1';j'lh~bihJfld1~b~~Hl (Risk Assessment)

OJ ci '.i~~'lJA'd1~b;;W'le..J61n'.i~'VI'lJ"lJ.i~b[l'VI A'd1 ~b~ ~'l U'<\l~m~~'l leJn161

Slides 49-50Slides 44-47 Slides 17 Slides 36-40 Slides 44

th'Umn:tRF1- 'UA~1n";i"U1~f1m~~ 3 3tJB0~m";i ,

v'l1 'U m '.i l.l 'U

,I

TRIS/74

Worksheet 4

Risk ProfiLe Slides 58

~6'ln'a:::V1'1.J

I 'a~v1'I.J 5 6 8

'j"~v1'I.J 4

,

®

'j"::v1'I.J 3 I

B ~

'j"~v1'I.J 2

RF3 RF7

RF8 ~

'" 'j"~VI'I.J 1

.

~ e 'j"~v1'I.J 1 'j"~~'I.J 2 'j"::~'I.J 3 'j"~~'I.J 4 'j"~v1'I.J 5

leJn1~~:ij::d;V1

75 TRIS h /

Worksheet 5 I

QJ .t::::t

f11~,\)~f11~rld1~ b~CJ\j (Risk Treatment)

Slides 52

Q<=:II QJ ~

'Lh~bJl'VlA'YllJb~tJ~1 u-;;)~m~tJ-:J 'Vl1-:J b~BnvhVlm~?!lJ~'U'Vl'U e-J6'1'tJ':idtJ'1JoUJB-;;)\?ln1';jmllJb?!tJ~ 'iltJ6'1~ bBtJ \?l n1'i~I1In1'i

Slides 49-52

o11'U ~~m~tJ-:J

tJBlJ~U

-----------~---------- ------------­'nl'i6'1\?l

n l'i~llJ~11I nl'i

o11'U . M~m~tJ-:J

tJBlJ~U

- "'-""'-....- - - - - - - - -1- - - - - - - - - - - - - - - - - - - - - T- - - - - - - - - - -I- - ­",v, I --------~-------------nl

m';j~llJ'IlI1ln1';j

TRIS//76

-

-

::JD ~ ::J .JI .JI ~

~ ~

~e ~ C1l~

~ ~ u ::JD ~ ::J .JI .JI ~

::J. --.J :s:: ~ S ::J --.J .JI

.JI ee ~ ee ::J ~ --.J ~. --.J

2D ~ ::J --.J .JI

~ a

~ oJ --.J ~ ~~

c::: :s:: ~e --.J

c::.e .2

:s:: --.J

I-c.J ~ 'Jl .JI .JI ~ .-­~ ee .-­2 oJ ::S --.J LA.-­

~ ~

o..Je .JI .JI .JI ---.l ---.l ---.l~ c: c: c:~L : L.o::J L"

---.l .JI ~ ---.l ---.l ..

~ ~ ::J ~ o..J ---.l

: ---.l .JI ~

~ 3D ::J ---.l: ::9~fr_ oJl

: 3c: ::9 0---.lL.o ---.l

~ : ~ 2D: ~ ~

::J L" ---.l ---.l .JI ~ ::9 0 3: ---.l

---.l

ED ~ a­

~ a-L.o ~ ---.l

~ ::>~

::9:9 eJe ..J---.l

~ ....).--::J

a..Il.- ­~~~ oJl ~oJle ~ ~ '$D~ ...:>

~D ~e ....) ::9::9 ~ ~ ::J a-cl ---.l ~ILC9 .JI ~ '$

~ ~ L" ..Jo..J ---.l ~ ~ ~L c: ~ ~ L.o 0::9~ ---.l ~ ~ ......::> 7\..J

a..Il Vl

c:eJe :::r ~ m ::> m

r+: ..J a..Il 0\:§) a.J ..J ~ a­~D._

~ LD

Worksheet 7 I

f11 ~tJ ~~ biJCW~~ f11 ~~~ f11 ~rl11~ b~ tJ \I

,

(;11 lil'U1'1111J b~ ~ ~ tl\l~m~~~ ... oJ

rl':mmWVmJ'Vl

lmlbii~ 'Jl~(;1::bBtJ~n1'l~~n1'l

llJn1mii~'VI~.:I~~n1'l

1'111~b~tJ.:I (l)

~n'l::V1'Ub~tJ~l~'VI~~I 'l::lil'Uf'l111Jb~EJ~I'1~b'VI~lJ

\)~n1'l1'111~b~tJ.:I (2) (l)X(2)

In'llm'l1J/m::: Ul'lNl'lJ.. .. ~ .

, , J I' I I ,

~

78 TRIS//