Constitute a more comprehensive approach to risks, to eliminate the criticisms of the 1988 Accord, and to cover more risk types such as interest rate risk in the banking book and opera-tional risk.

• 為去除外界對1988年資本協定的批評，並涵蓋更為多元的風險型態，如銀行簿中的利率風險及作業風險，新協定將建構更完整的方法以支應風險。