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© 2010 International Monetary Fund

October 2010

IMF Country Report No. 10/319

This Detailed Assessment of the Basel Core Principles for Effective Banking Supervision on San Marino was prepared by a staff team of the International Monetary Fund as background documentation for the periodic consultation with the member country. It is based on the information available at the time it was completed in March 2010. The views expressed in this document are those of the staff team and do not necessarily reflect the views of the government of San Marino or the Executive Board of the IMF.

The policy of publication of staff reports and other documents by the IMF allows for the deletion of market-sensitive information.

Copies of this report are available to the public from

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International Monetary Fund

Washington, D.C.

Front Matter Page

Financial Sector Assessment Program

San Marino

Basel Core Principles for Effective Banking Supervision

Detailed Assessment of Observance

March 2010

International Monetary Fund

Monetary and Capital Markets Department

Contents

  • Acronyms

  • I. Summary, Key Findings, and Recommendations

    • A. Introduction

    • B. Information and Methodology Used for Assessment

    • C. Institutional and Macroprudential Setting, Market Structure—Overview

    • D. Preconditions for Effective Supervision

    • E. Main Findings

    • F. Recommended Action Plan and Authorities’ Response

    • G. Authorities’ Response to the Assessment

  • II. Detailed Findings

  • Tables

  • 1. Summary Compliance with the Basel Core Principles

  • 2. Recommended Action Plan to Improve Compliance with the Basel Core Principles

  • 3. Detailed Assessment of Compliance with the Basel Core Principles

  • 4. Balance Sheet of the Banking System

  • 5. Income Statement

Acronyms

AML/CFT

Anti-Money Laundering/Combating the Financing of Terrorism

BCP

Basel Core Principles for Effective Banking Supervision

CBSM

Central Bank of San Marino

CCS

Committee for Credit and Savings

CDD

Customer Due Diligence

DGCB

Director General of the CBSM

FIA

Financial Intelligence Agency

FSAP

Financial Sector Assessment Program

GCCB

Governing Council of the CBSM

GGCSM

Grand and General Council

IFRS

International Financial Reporting Standards

MoU

Memorandum of Understanding

PEP

Politically Exposed Person

SCCB

Supervision Committee of the Central Bank

STR

Suspicious Transaction Report

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San Marino: Financial Sector Assessment Program-Detailed Assessment of Basel Core Principles for Effective Banking Supervision
Author:
International Monetary Fund